If a candidate sat for the examination prior to November 2002, what is the education and experience requirement when the candidate finally passes the CPA examination?
Any candidate who sat for the CPA exam prior to November 2002 as a Massachusetts candidate will be grandfathered with respect to education in their qualifications to become certified at the completion of the examination. Without the new education provisions of 252 CMR 2.07(3)(a), the candidate with only a bachelor’s degree will need to have satisfied the experience requirements of three years in public accounting with 1000 hours in report experience or the government experience provisions of the old rule 252 CMR 2.07(6). If you fall in these categories, call the Board for a copy of these old rules. If the candidate has a master’s degree but not the specific course requirements of 2.07(3) (a), he/she will still need two years experience and the 1000 report hours as previously mentioned. Per the prior experience requirements under section 2.07(3) (a), the only equivalent to CPA experience is government audit experience as set forth in section 2.07(6) (a). However, any candidate can obtai
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