Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H4356

Introduced
8/7/25  

Caption

Relative to modernizing the pathway to becoming a certified public accountant

Impact

The alterations in the educational requirements include allowing different combinations of degrees and experience. Specifically, the bill permits candidates with a bachelor's degree and additional graduate coursework, as well as those holding a master's degree, to qualify with less work experience. This flexibility may help address the current shortage of qualified CPAs, particularly in areas where demand for financial services is growing. The bill is expected to streamline the licensing process for out-of-state CPAs wanting to practice in Massachusetts, thereby encouraging cross-state professional mobility.

Summary

House Bill 4356 is designed to modernize the process for becoming a certified public accountant (CPA) in Massachusetts. The bill proposes amendments to Chapter 112, Section 87A1/2 of the General Laws, focusing on the educational and experience requirements necessary for obtaining a CPA certificate. This legislation aims to facilitate a more straightforward pathway for certification, accommodating a range of educational backgrounds and professional experiences, which could lead to an increase in the number of licensed CPAs in the state.

Contention

While some stakeholders support the reforms, highlighting the need for a more adaptable licensing framework to meet modern accounting practices, others express concerns regarding the potential dilution of educational standards. Critics argue that modifying the requirements could compromise professional excellence within the field, by allowing individuals with less rigorous academic backgrounds to enter the profession. This debate highlights the balance between enhancing accessibility to the profession and maintaining quality standards essential for public trust.

Implementation

The provisions of HB 4356 are set to take effect on January 1, 2026, anticipating a gradual transition for educational institutions and licensing boards to adjust accordingly. Burdened by the pressing need for qualified financial professionals, the legislation is positioned as a timely intervention. Concurrently, the Board of Accountancy will be responsible for drafting regulations that specify the educational requirements for examination eligibility, which will further define the implications of this bill.

Companion Bills

MA H352

Replaces Relative to modernizing the pathway to becoming a certified public accountant

Previously Filed As

MA H4152

Relative to modernizing Chapter 115

MA S2489

Relative to modernizing Chapter 115

MA H4139

Modernizing firearm laws

MA H4885

Modernizing firearm laws

MA H4135

Modernizing firearm laws

MA H1525

Modernizing notary services

MA S943

Modernizing notary services

MA H3980

Modernizing firearm laws

MA S256

To create and expand student pathways to success

MA H592

To create and expand student pathways to success

Similar Bills

No similar bills found.