Massachusetts

Information for Pre-Evaluation

PURPOSE A pre-evaluation will identify academic deficiencies in a candidates education prior to submitting a first-time application for the Uniform CPA Examination or an application for licensure in the State of Massachusetts. Pre-evaluations are advisory in nature and are not a final determination of eligibility. A pre-evaluation allows a candidate to correct academic deficiencies prior to submitting a first-time application for the Uniform CPA Examination or an application for licensure in the State of Massachusetts. Pre-evaluations are valid only for the current requirements, and for the State of Massachusetts. Should the requirements change prior to final application and acceptance, the pre-evaluation will be considered null and void. Pre-evaluations are based solely on the information provided by the candidate. Should the information prove to be inaccurate in any way, the pre-evaluation will not be considered valid. APPLICATION FEE Pre-evaluation application: $50 Application fees are NON-REFUNDABLE. Fees paid for pre-evaluation do not apply or carry over to Massachusetts First-time Applications for the Uniform CPA Examination or Massachusetts Licensure. ELIGIBILITY FOR EXAMINATION In order to sit for the Uniform CPA Examination for the State of Massachusetts, a candidate must: 1) be 18 years of age or older, and 2) have completed 120 of the 150 semester hours (or 180 of the 225 quarter hours) of college or university education from a nationally or regionally accredited institution as required for licensure certification by 252 CMR 2.07(2); and 3) include 21 semester hours of accounting courses including coverage in financial accounting, auditing, taxation, management accounting; and 4) include nine semester hours of business courses including coverage in business law, finance, and information systems; and 5) obtain a bachelor's degree. ELIGIBILITY FOR LICENSURE IN MASSACHUSETTS The candidate must have completed the 150-hour education requirement for eligibility for a Certificate as a Certified Public Accountant in accordance with one of the following four provisions. Associate Degree/Junior College courses will be accepted only if transferred into a four-year bachelor's degree program: 1. Earned a graduate degree in accounting from a program at a nationally or regionally accredited college or university that is further accredited by the Association to Advance Collegiate Schools of Business (AACSB). Programs not accredited by AACSB must be approved by the Board as having substantially equivalent educational program requirements. The Board, or an Educator Credential Committee appointed by the Board, will review the graduate accounting programs of a nationally or regionally accredited college or university to determine if such programs are substantially equivalent to AACSB standards, upon a written request from such college or university. The Educator Credential Committee will consist of at least three accounting educators selected by the Board from the faculty of nationally or regionally accredited educational institutions located in the Commonwealth of Massachusetts; 2. Earned a graduate degree in accounting, business administration or law from a nationally or regionally accredited college or university. This degree must include 30 semester hours (45 quarter hours) of accounting at the undergraduate level, or 18 semester hours (27 quarter hours) of accounting at the graduate level. The accounting credits shall include coverage in financial accounting, auditing, taxation, and management accounting. In addition, the degree must include or

be supplemented by 24 semester hours (36 quarter hours) of business courses (other than accounting courses) at the undergraduate level, or 18 semester hours (27 quarter hours) at the graduate level, or an equivalent combination thereof; 3. Earned at least a bachelor's degree in business from a nationally or regionally accredited college or university. This degree must include 30 semester hours (45 quarter hours) of accounting courses. The accounting credits shall include coverage in financial accounting, auditing, taxation, and management accounting. In addition, the degree must include, or be supplemented by, 24 semester hours (36 quarter hours) of business courses other than accounting courses. These business courses shall include coverage in the areas of business law, information systems, finance, and coverage in at least one of the areas of economics, business organizations, professional ethics, and/or business communication; or 4. Earned a bachelor's degree from a nationally or regionally accredited college or university. This degree must include, or be supplemented by, 30 semester hours (45 quarter hours) in accounting courses at the undergraduate level. The accounting credits shall include at least three semester hours in each of the subject areas of financial accounting, auditing, taxation, and management accounting. In addition, the degree must include, or be supplemented by, 24 semester hours (36 quarter hours) of business courses at the undergraduate level, to include at least three semester hours in the subject areas of business law, business information systems, professional ethics and finance. Courses in business management of organizations, economics, and/or business communication may be included for the business course requirements. TRANSCRIPTS I. Applicants who have completed the educational requirements at the time of application must: submit to CPA Examination Services relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned. The award of the degree must be reflected on the transcript. II. Applicants who completed educational requirements at institutions outside the U.S. at the time of application must: submit all foreign transcripts to the Center for Educational Documentation. Their website: www.cedevaluations.com. Please note: CPA Examination Services does not evaluate foreign credit. obtain the form to request this service from the evaluation service. The evaluation of a foreign transcript must be a course-by-course comparison to Massachusetts requirements. Applicants must work with the evaluation service to ensure the evaluation contains all necessary information to show the degree requirement, and the specific subject matter requirements. LETTER OF DETERMINATION Pre-evaluation applicants will receive e-mail correspondence with Jurisdiction ID number when the application is received. This ID number will enable you to check application status online. MATERIALS TO BE SUBMITTED Pre-evaluation applicants must submit to CPA Examination Services: 1. Completed, signed pre-evaluation application. 2. Fee payable to CPA Examination Services. 3. Official transcript(s) and/or foreign credential evaluations with foreign transcripts (copies are acceptable). HOW TO CONTACT US BY MAIL CPA Examination Services Attn: Pre-Evaluation Service PO Box 198469 Nashville, TN 37219-8469 Web: www.nasba.org Email: evalinquiry@nasba.org Toll-free: 800-CPA-EXAM Direct: 615.880.4250 Fax: 615.880.4290 Hours: Monday Thursday: 8 a.m. 2 a.m., Eastern Time.

Friday: 8 a.m. 6 p.m., Eastern Time.

MASSACHUSETTS
APPLICATION FOR PRE-EVALUATION
Please read and complete this form. Record the information requested in ink or typewriter. Make a check mark where appropriate; leave an empty space between words; omit punctuation; abbreviate as necessary. This Pre-evaluation application is only for those candidates who have not applied for the Uniform CPA Examination as a candidate of Massachusetts. NOTE: If you have previously passed the Uniform CPA Examination, do NOT submit this form. See www.nasba.org for licensure information.

APPLICANT INFORMATION Title (select one) ________________________

FIRST NAME

Mr.

Ms.

Mrs.

Miss

Date of Birth__________

_____
MI

__________________________
LAST NAME / SURNAME

________________________
MAIDEN/PREVIOUS NAME

________
SUFFIX

________________________________________________________________________________________________
ADDRESS

________________________________________________________________________________________________
ADDRESS

______________________________________
CITY

______
STATE

______________
ZIP CODE/POSTAL CODE

______________________
COUNTRY

______________________________________
DAYTIME TELEPHONE NUMBER

____________________________________________________
E-MAIL ADDRESS

Do you currently hold a license in another state?

Yes

No

If YES, which state?____________________________

EDUCATION (For the purpose of pre-evaluation, copies of transcripts/foreign evaluations with foreign transcripts are acceptable.) Please review the following options, check the appropriate box(es) and complete the education table below. 1. 2. Please evaluate my education under the 120-hour rule. OR Please evaluate my education under the 150hour rule. My education is complete. My education is still in progress. (You must provide documentation of the courses in which you are currently enrolled and indicate the date the courses will be completed.)

3. A. Education completed from academic institutions outside of the United States (forward copy of foreign evaluation). B. Education completed from academic institutions inside the United States (forward copy of all transcripts). C. Education completed from foreign and U.S. academic institutions (forward copy of foreign evaluation and all U.S. transcripts). Name of College or University Dates Degree Date of Degree Transcript(s) Submitted Enrolled (Major & Minor) (Month/Year) For This Application? (Yes/No)

AFFIDAVIT I understand that a pre-evaluation is for the purpose of determining eligibility to take the Uniform CPA Examination for the State of Massachusetts, is advisory in nature, and is not a final declaration of eligibility for the Uniform CPA Examination. Further, I acknowledge that final eligibility will only be determined after I have applied for the examination, and have provided evidence of educational qualifications as specified in the Massachusetts Information for Applicants of the Uniform CPA Examination. I understand that in order to apply for a licensure certificate as a Certified Public Accountant for the State of Massachusetts, I must meet the education requirements for certification 252 CMR 2.07(2)(a). I understand that if found eligible based on the 120 hour educational requirement, I must meet the educational requirement for certification, 252 CMR 2.07(2)(a), within three years of the date of receiving notification of passing all four sections of the Uniform CPA Examination, and I must submit an official Academic Evaluation for Certification Report from NASBA Licensing Services to the Board. ____________________________________________________ Applicant Signature ______________________________ Date

Mailing Address: CPA Examination Services Pre-Eval, PO Box 198469, Nashville, TN 37219