Conversion of Public Accountant License to Certified Public Accountant License

Pursuant to the M.G.L. c. 112, § 87C(a) and (b), the Board may issue the certificate and license to practice as a Certified Public Accountant (CPA) to an individual licensed as a Public Accountant (PA) by the Board who meets all the following requirements: (a) The PA files an application with the Board for the conversion of the PA certificate and license to a CPA certificate and license; (b) At the time of application for conversion of the PA certificate and license, the PA holds a current license issued by the Board; (c) At the time of application for conversion of the PA certificate and license, any public accounting firm that employs the PA or in which the PA has an interest holds a current license issued by the Board and meets the quality review requirements of M.G.L. c. 112, § 87B½ and 252 CMR 2.15; and (d) For the five-year period prior to July 1, 1998 (or for the duration of licensure as a PA by the Board, if less than five years), the PA maintained a current PA license issued by the Board and completed all continuing education hours required pursuant to M.G.L. c. 112, § 87B(e) and 252 CMR 2.14. Subsequent to the approval of the application for conversion from a PA certificate and license to a CPA certificate and license, the licensee must cease to utilize the designation “PA” in all forms of practice and is limited to utilizing the designation “CPA” in all forms of practice.