Eligibility of Candidates to Take Examination

(1) Persons desiring to take the examination for qualification as a certified public accountant (CPA) shall apply on a form provided by the Board, or its designated examination administrator. The forms are obtainable from the Board’s examination administrator’s offices. Different forms and instructions will be provided for original examinations and for re-examinations. (2) In order to sit for the CPA Examination (CPA Exam), a candidate must be 18 years of age or older and must qualify for the CPA Exam under the educational requirements of 252 CMR 2.07(2). Candidates may qualify to sit for the CPA Exam prior to completion of the 120 semester hours (or 180 quarter hours) of college or university education; provided however, that within 90 days of sitting for the CPA Exam the candidate shall provide a certified transcript to the Board or its designated exam administrator demonstrating that they have successfully completed 120 of the 150 required semester hours (or 180 of the 225 quarter hours) of college or university education from a nationally or regionally accredited institution as required by 252 CMR 2.07(2), where the successful completion of 120 semester hours (or 180 quarter hours) results in obtaining a bachelor's degree. Failure to provide said certified transcript within the 90 day period described above shall result in the loss of any credit received for any part of the exam passed prior to providing said certified transcript. The completed 120 semester hours (or 180 of the 225 quarter hours) necessary to sit for the CPA Exam must include the equivalent of 21 undergraduate semester hours of accounting courses, including coverage in financial accounting, auditing, taxation, and management accounting, and the equivalent of nine undergraduate semester hours of business courses, including coverage in the areas of business law, finance, and information systems.