Zachary Donah, CEO of the Massachusetts Society of CPAs, is fighting to get legislation for CPA licensure in the state passed this year. As the nation has alreadyseen more than 20 states pass legislation aimed at lowering the barriers to CPA licensure, Donah's focus is on two companion bills proposed by state legislators in the Bay State, which aim to achieve the same reform in Massachusetts.

One unfavorable factor: the state legislature operates on a two-year session, which typically slows down the progress of bills. According to Donah, the two bills were introduced in the first year of the two-year session, and new bills are usually debated in hearings, with final votes on most bills typically scheduled in the second year.

Despite this, MSCPA is communicating with Governor Maura Healey's office—which has been reviewing professional licensure policies—as well as state legislators, to argue for the necessity of passing the bill as soon as possible. Donah hopes to either include the bill in a larger piece of legislation that might pass this year, or advance it as a standalone bill.

"We do feel a sense of urgency," Donah said in an interview on Tuesday. "We certainly don't want Massachusetts to be a laggard among states in terms of licensure rules... What we really need is consistency."

Massachusetts'legislation was introduced earlier this year: House Bill 352 andSenate Bill 209, two companion bills with identical wording. The state law would provide CPA candidates with three pathways to licensure.

Under the current system, Massachusetts requires 150 college credit hours, typically equivalent to five years of university or higher education; one year of professional experience (defined as 2,000 working hours); and passing the CPA exam. Under the new proposal, CPAs could become certified by completing a bachelor's degree, two years of professional experience, and passing the CPA exam, or by obtaining a master's degree or a bachelor's degree plus 30 additional credits, one year of professional experience, and passing the exam.

The proposed legislation intentionally removes the reference to 150 credits because legislators are beginning to see bachelor's degree programs with 90 credits rather than the traditional 120, Donah said. "It's a way to make our regulations more durable to accommodate future possible programs," he said. Currently, the effective date of the legislation is January 1, but if the bill doesn't pass until next year, that date would likely need to be adjusted.

CPA reform efforts are accelerating in many other states, with most states settingJanuary 1, 2026, as the effective date for new rules. This could pose a problem for states that haven't eliminated the 150-credit requirement or offered alternative pathways: they may be at acompetitive disadvantagein attracting accountants, as accountants may choose to get certified in states with less stringent requirements, CFO Dive previously reported.

To be sure, the Massachusetts CPA bill has made some progress so far. At a hearing held on June 2 at the State House, the bill faced no opposition, Donah said.

Among thosewho testified in support of the legislationwas Sean Morrison, a principal at accounting firm CliftonLarsonAllen's Quincy office. He said his firm has felt firsthand the need for more CPAs, noting that workloads and demand for CPA services continue to grow as supply diminishes. CLA is using new technology to meet some of that demand, but Morrison said they rely on CPAs to provide the technical resources and support that clients expect and need.

He also asserted that the requirements of the new pathways still maintain high standards—requiring CPAs to pass a rigorous exam with an initial pass rate of only about 50%—and pointed out that the existing 150-credit CPA pathway hasn't always been in place. "By reintroducing pathways similar to those that existed 20 years ago, we're not moving backward, but modernizing to meet the needs of our time," he said.

If the bill fails to advance this year, Donah said the support it received at the hearing makes him optimistic about its prospects in the next phase. "We are confident," Donah said.

For more on CPA licensure changes, see CFO Dive'srelated topic tracker。