[HighMileageDude]

I am going for a non-reporting CPA license in Massachusetts. I will be relocating out of Massachusetts to work in a corporate (non public) accounting job out of state. Has anyone had any luck at possibly transferring the non reporting CPA license to a CPA license in another state? Or am I stuck and do I have to complete the 1000 hours in an attest function (public accounting) to first obtain an UNRESTRICTED reporting CPA license in Massachusetts and then apply through recipocity (or utilize the cpa mobility privileges?)

[Anonymous]

I would like to know the answer to this reciprocity question too.

Just one correction: You're definately not stuck having to complete the 1000 hours in an attest function if you want to upgrade your license to UNRESTRICTED reporting in MA. All you have to do to upgrade it, assuming you already have a NON-REPORTING license, is take 80 hours of CPE in reports (that is the issuance of reports on financial statements) within 6 months from taking a report engagement and then with this recent training, issue your first report. Then within 9 months from its issuance, the report would have to have a peer review on it to prove compliance with the reporting standards.

[HighMileageDude]

Thanks so much for your reply. Forgive me if I'm asking a stupid quesiton – but If I am taking time off and not working right now & I don't work in public accounting, how is this done?

I am taking a few graduate tax courses which will count as CPE. I'm not sure if those will help though.

What do you mean by reporting-related CPE?

[Anonymous]

You can't just take any CPE course like on ethics or something. The CPE you take have to relate to “issuance of reports on financial statements”. Also if you're not working then you probably won't be able to upgrade your license. You have to take on a report engagement either through a firm you work for or if you're self-employed on your own.

The way I understand it, basically MA won't upgrade your license to REPORTING until you actually have a report for a client to issue. Even if you take the CPE, you still have to have something to submit for a peer review.

[Author]

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