What is the new Reciprocity rule as of January 1, 2007?
In addition to the education requirement rule changes, the Board also amended its reciprocity requirements for full time practicing CPAs, who wish to enter Massachusetts either incidental or to open an office and practice here. The change is intended to recognize the uniformity in licensing requirements of substantially equivalent state Boards and lessen the administrative burden and timing delays for practicing CPAs. These new rules are set forth in 252 CMR 2.08 and a new Short Form (SE) Reciprocal Application is now available at our web site page where all applications are found. The Short Form is available only for CPAs in the full time practice of public accountancy for five total years out of the last ten years prior to applying for the reciprocal license in Massachusetts. These CPAs must provide verification of this full time practice either on the Short Form (SE) Employment Verification, also available in our forms web page, signed by a partner of the CPA firm employer, or by en
