An Act relative to modernizing the pathway to becoming a certified public accountant

This bill modernizes Massachusetts' requirements for becoming a certified public accountant (CPA). It creates three pathways to licensure: a bachelor's degree with two years of experience, a bachelor's degree plus 30 additional semester hours with one year of experience, or a master's degree with one year of experience. The bill also simplifies reciprocity for CPAs licensed in other states by requiring only that they meet Massachusetts' education/experience standards and passed the CPA exam - eliminating prior verification steps. These changes take effect for new applicants on January 1, 2026, while the reciprocity update applies immediately. The bill directly affects aspiring CPAs and licensed professionals seeking to practice across state lines.