What is the experience requirement for CPA certification/licensure?
The experience rule has not changed based upon the changes of this new education rule. Experience is set forth in 252 CMR 2.07(2) (b) and is essentially the same as it was detailed under the old rule 252 CMR 2.07(3). Both the new and old rules will be maintained on our web site for the immediate future. The new rules are those shown effective as of November 3, 2006. Both experience rules depend on your level of education. With 150 credits, you need one year of public accounting experience for a full reporting license and the CPA experience must include 1000 hours of report (attest) experience as defined in these sections. With a graduate degree in accounting, business, or law, no experience is required for certification/licensure, but the candidate can only apply for the non reporting license.
