Board of Public Accountancy: Reinstate an expired license

IF YOUR LICENSE HAS BEEN EXPIRED FOR LESS THAN 20 MONTHS, YOU DO NOT NEED TO SUBMIT THIS APPLICATION.

You may renew your license on our ePlace licensing portal. Please email: dplauthcodes@mass.gov if you do not have your renewal notice and need your record identification and authorization codes. 

Please note: If your license has not been expired for at least 20 months, it will only be renewed until the next two-year renewal date for your license, and you will be required to submit 80 additional CPE credits to renew your license again. 

For example, if your license expired on June 30 of an even-numbered year, it will only be renewed until June 30 of the next even-numbered year before you will have to renew again with 80 new CPE credits. The same applies if your license expired in an oddnumbered year. For this reason, you may wish to wait until your license has been expired for more than 20 months before reinstating your license so that the new expiration date is more than two years in the future.

IF YOUR LICENSE HAS BEEN EXPIRED FOR MORE THAN 20 MONTHS, PLEASE FOLLOW THE INSTRUCTIONS BELOW TO SUBMIT THIS APPLICATION. 

Please note: If your license expired on an even-numbered year, and you are reinstating your license before March 1 of an even-numbered year, you will have to renew your license again by June 30 of the same year and submit 80 CPE credits that you did not submit to reinstate your license upon renewal. The same applies if your license expired in an odd-numbered year, and you are reinstating your license before March 1 in an odd-numbered year. 

After your application has been approved, you will receive a payment coupon in the mail. After you return the signed coupon with payment, your license will be reinstated.

Reinstatement Application Checklist:

1. Application and CORI Form:
   1. A complete Application for Reinstatement of an Expired License form, including a notarized Criminal Offender Record Information (CORI) Acknowledgement form. The application is also located under downloads. 
2. Explanation of Professional Employment:
   1. Submit a brief explanation of your professional employment since your license lapsed. If you did practice in Massachusetts without proper licensure, you must include an explanation and description of your practice and the services you provided.
3. License Verification(s) (If Applicable):
   1. If you are or have been licensed in another jurisdiction in any profession, you must arrange for each jurisdiction to submit an official license verification or certification to the Board either through the mail at the address above or email to accountingboard@mass.gov. 
   2. CPE Exception: If you were licensed as a CPA in another state during the entire period your Massachusetts license has been expired, you are not required to submit proof of 160 CPE hours to reinstate your license. You must submit a copy of the policy, regulation, or statute from that state that requires you to take CPE hours to renew your license.
4. Proof of 160 CPEs:
   1. If you were not licensed as a CPA in another state during the entire period your Massachusetts license has been expired, proof of completion of 160 CPE hours within four years from when this application is received by the Board, including 80 hours of courses in the attest function and/or financial statement preparation and 8 hours in ethics. See the list below and Regulation: 252 CMR 2.14 for what CPE credits are acceptable.

Additional Information Required for Proof of CPEs:

• CPE Courses: A list of the 80 hours of courses in the attest function and/or financial statement preparation, including the sponsor or provider, the course or program title, the location, the date, and the number of hours. Please also include certificates of completion for all courses listed.
• College Courses: If you are claiming a college course for CPE hours, you must list the college or university, course title, date, and number of credits for each course and submit an official transcript. The Board awards 15 CPE hours for each semester credit, and 7.5 CPE hours for each quarter credit.
• Formal Correspondence or Other Individual Study Program: If you are claiming a formal correspondence or other individual study program for CPE credit, you must list the program title and the dates you began and completed the program. You must also list the number of CPE hours you are claiming for the program, proof that you completed the program, e.g., proof that you passed an examination, and proof that the work you are claiming was actually accomplished. See the Board’s “Policy Regarding Approval of Continuing Professional Education Hours for Correspondence or Individual Study Programs and for Presentations” for more information.
• Presenting a Class or Program: If you are claiming a class or program that you presented for CPE credit, you must list the course or program title, the location, the date, the number of hours you prepared to present the course or program, and the number of hours you presented the course or program. You must also submit a course syllabus. Please note that if you claimed presenting a class or course for a license renewal in the past you may not claim it again to reinstate your license unless the course or program has “substantially changed.” See the Board’s “Policy Regarding Approval of Continuing Professional Education Hours for Correspondence or Individual Study Programs and for Presentations” for more information. The Board may allow up to 80 CPE hours for presenting or preparing to present classes or programs.
• Publications: If you authored an article or a book, please include a copy for Board evaluation. The Board may allow up to 40 CPE hours for authoring an article or book.