80 hours of CPE over the 2 year period.

CPA Ethics: 4 hours of ethics CPE

7/1 to 6/30 biennially

Courses cannot be taken for credit more than once in a 2-year reporting period.

Published Materials: Maximum 20 hours
Presenting/Teaching: Maximum 40 hours (first time presentations only)

Excess hours earned in a CPE cycle may not be carried forward to a subsequent CPE cycle.

CPAs should receive a renewal notice at least 45 days prior to 6/30 renewal biennially. CPAs can renew their license online through the ePLACE Portal. CPAs will report their CPE course completions with their online registration renewal.

Online renewal

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase.

WebCE does not report CPE course completions to the Massachusetts Board of Accountancy.

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 5 years following the completion of each reporting activity.

The Continuing Education Committee will make exception from the Public Accountancy Continuing Education Rules for:

• Health reasons certified by a medical doctor which prevent compliance
• Active duty with the Armed Forces of the United States
• Other good cause.

No exception shall be made solely because of age.