Massachusetts
Information for Pre-Evaluation
PURPOSE
A pre-evaluation will identify academic deficiencies in a candidate’s education prior to submitting a first-time application
for the Uniform CPA Examination or an application for licensure in the State of Massachusetts. Pre-evaluations are
advisory in nature and are not a final determination of eligibility.
A pre-evaluation allows a candidate to correct academic deficiencies prior to submitting a first-time application for the
Uniform CPA Examination or an application for licensure in the State of Massachusetts.
Pre-evaluations are valid only for the current requirements, and for the State of Massachusetts. Should the requirements
change prior to final application and acceptance, the pre-evaluation will be considered null and void. Pre-evaluations are
based solely on the information provided by the candidate. Should the information prove to be inaccurate in any way, the
pre-evaluation will not be considered valid.
APPLICATION FEE
Pre-evaluation application: $50
Application fees are NON-REFUNDABLE. Fees paid for pre-evaluation do not apply or carry over to Massachusetts
First-time Applications for the Uniform CPA Examination or Massachusetts Licensure.
ELIGIBILITY FOR EXAMINATION
In order to sit for the Uniform CPA Examination for the State of Massachusetts, a candidate must:
1) be 18 years of age or older, and
2) have completed 120 of the 150 semester hours (or 180 of the 225 quarter hours) of college or university education
from a nationally or regionally accredited institution as required for licensure certification by 252 CMR 2.07(2);
and
3) include 21 semester hours of accounting courses including coverage in financial accounting, auditing, taxation,
management accounting; and
4) include nine semester hours of business courses including coverage in business law, finance, and information
systems; and
5) obtain a bachelor's degree.
ELIGIBILITY FOR LICENSURE IN MASSACHUSETTS
The candidate must have completed the 150-hour education requirement for eligibility for a Certificate as a Certified
Public Accountant in accordance with one of the following four provisions. Associate Degree/Junior College courses will
be accepted only if transferred into a four-year bachelor's degree program:
1. Earned a graduate degree in accounting from a program at a nationally or regionally accredited college or university
that is further accredited by the Association to Advance Collegiate Schools of Business (AACSB). Programs not
accredited by AACSB must be approved by the Board as having substantially equivalent educational program
requirements. The Board, or an Educator Credential Committee appointed by the Board, will review the graduate
accounting programs of a nationally or regionally accredited college or university to determine if such programs are
substantially equivalent to AACSB standards, upon a written request from such college or university. The Educator
Credential Committee will consist of at least three accounting educators selected by the Board from the faculty of
nationally or regionally accredited educational institutions located in the Commonwealth of Massachusetts;
2. Earned a graduate degree in accounting, business administration or law from a nationally or regionally accredited
college or university. This degree must include 30 semester hours (45 quarter hours) of accounting at the undergraduate
level, or 18 semester hours (27 quarter hours) of accounting at the graduate level. The accounting credits shall include
coverage in financial accounting, auditing, taxation, and management accounting. In addition, the degree must include or
be supplemented by 24 semester hours (36 quarter hours) of business courses (other than accounting courses) at the
undergraduate level, or 18 semester hours (27 quarter hours) at the graduate level, or an equivalent combination thereof;
3. Earned at least a bachelor's degree in business from a nationally or regionally accredited college or university. This
degree must include 30 semester hours (45 quarter hours) of accounting courses. The accounting credits shall include
coverage in financial accounting, auditing, taxation, and management accounting. In addition, the degree must include, or
be supplemented by, 24 semester hours (36 quarter hours) of business courses other than accounting courses. These
business courses shall include coverage in the areas of business law, information systems, finance, and coverage in at least
one of the areas of economics, business organizations, professional ethics, and/or business communication; or
4. Earned a bachelor's degree from a nationally or regionally accredited college or university. This degree must include,
or be supplemented by, 30 semester hours (45 quarter hours) in accounting courses at the undergraduate level. The
accounting credits shall include at least three semester hours in each of the subject areas of financial accounting, auditing,
taxation, and management accounting. In addition, the degree must include, or be supplemented by, 24 semester hours
(36 quarter hours) of business courses at the undergraduate level, to include at least three semester hours in the subject
areas of business law, business information systems, professional ethics and finance. Courses in business management of
organizations, economics, and/or business communication may be included for the business course requirements.
TRANSCRIPTS
I. Applicants who have completed the educational requirements at the time of application must:
• submit to CPA Examination Services relevant official transcript(s) from each institution at which original credit
toward the educational requirement has been earned. The award of the degree must be reflected on the transcript.
II. Applicants who completed educational requirements at institutions outside the U.S. at the time of application must:
• submit all foreign transcripts to the Center for Educational Documentation. Their website:
www.cedevaluations.com. Please note: CPA Examination Services does not evaluate foreign credit.
• obtain the form to request this service from the evaluation service.
• The evaluation of a foreign transcript must be a course-by-course comparison to Massachusetts requirements.
• Applicants must work with the evaluation service to ensure the evaluation contains all necessary information to
show the degree requirement, and the specific subject matter requirements.
LETTER OF DETERMINATION
Pre-evaluation applicants will receive e-mail correspondence with Jurisdiction ID number when the application is
received. This ID number will enable you to check application status online.
MATERIALS TO BE SUBMITTED
Pre-evaluation applicants must submit to CPA Examination Services:
1. Completed, signed pre-evaluation application.
2. Fee payable to CPA Examination Services.
3. Official transcript(s) and/or foreign credential evaluations with foreign transcripts (copies are acceptable).
HOW TO CONTACT US
BY MAIL
CPA Examination Services
Attn: Pre-Evaluation Service
PO Box 198469
Nashville, TN 37219-8469
Web: www.nasba.org
Email: evalinquiry@nasba.org
Toll-free: 800-CPA-EXAM
Direct: 615.880.4250
Fax: 615.880.4290
Hours: Monday – Thursday: 8 a.m. – 2 a.m., Eastern Time.
Friday: 8 a.m. – 6 p.m., Eastern Time.
MASSACHUSETTS
APPLICATION FOR PRE-EVALUATION
Please read and complete this form. Record the information requested in ink or typewriter. Make a check mark where appropriate;
leave an empty space between words; omit punctuation; abbreviate as necessary. This Pre-evaluation application is only for those
candidates who have not applied for the Uniform CPA Examination as a candidate of Massachusetts. NOTE: If you have previously
passed the Uniform CPA Examination, do NOT submit this form. See www.nasba.org for licensure information.
APPLICANT INFORMATION Title (select one) Mr. Ms. Mrs. Miss Date of Birth__________
________________________ _____ __________________________
FIRST NAME MI LAST NAME / SURNAME
________________________ ________
MAIDEN/PREVIOUS NAME SUFFIX
________________________________________________________________________________________________
ADDRESS
________________________________________________________________________________________________
ADDRESS
______________________________________ ______ ______________ ______________________
CITY STATE ZIP CODE/POSTAL CODE COUNTRY
______________________________________ ____________________________________________________
DAYTIME TELEPHONE NUMBER E-MAIL ADDRESS
Do you currently hold a license in another state? Yes No If YES, which state?____________________________
EDUCATION (For the purpose of pre-evaluation, copies of transcripts/foreign evaluations with foreign transcripts are
acceptable.)
Please review the following options, check the appropriate box(es) and complete the education table below.
1. Please evaluate my education under the 120-hour rule. OR Please evaluate my education under the 150-
hour rule.
2. My education is complete.
My education is still in progress.
(You must provide documentation of the courses in which you are currently enrolled and indicate the date the courses will be completed.)
3. A. Education completed from academic institutions outside of the United States (forward copy of foreign
evaluation).
B. Education completed from academic institutions inside the United States (forward copy of all transcripts).
C. Education completed from foreign and U.S. academic institutions (forward copy of foreign evaluation and all
U.S. transcripts).
Name of College or University Dates Degree Date of Degree Transcript(s) Submitted
Enrolled (Major & Minor) (Month/Year) For This Application?
(Yes/No)
AFFIDAVIT
I understand that a pre-evaluation is for the purpose of determining eligibility to take the Uniform CPA Examination
for the State of Massachusetts, is advisory in nature, and is not a final declaration of eligibility for the Uniform CPA
Examination. Further, I acknowledge that final eligibility will only be determined after I have applied for the
examination, and have provided evidence of educational qualifications as specified in the Massachusetts “Information for
Applicants of the Uniform CPA Examination.”
I understand that in order to apply for a licensure certificate as a Certified Public Accountant for the State of
Massachusetts, I must meet the education requirements for certification 252 CMR 2.07(2)(a).
I understand that if found eligible based on the 120 hour educational requirement, I must meet the educational
requirement for certification, 252 CMR 2.07(2)(a), within three years of the date of receiving notification of passing all
four sections of the Uniform CPA Examination, and I must submit an official Academic Evaluation for Certification
Report from NASBA Licensing Services to the Board.
____________________________________________________ ______________________________
Applicant Signature Date
Mailing Address: CPA Examination Services – Pre-Eval, PO Box 198469, Nashville, TN 37219