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

H 4356 updates Massachusetts CPA certification requirements to modernize pathways to licensure. It establishes three certification routes: a bachelor's degree with two years of experience, a bachelor's plus 30 additional education credits with one year of experience, or a master's degree with one year of experience. The bill also simplifies reciprocity for out-of-state CPAs who passed the Uniform CPA Exam and meet the new education standards, allowing them to practice in Massachusetts without additional licensing - except for those who passed the exam before December 31, 2024, who are exempt from the education requirements. The changes take effect January 1, 2026, directly affecting individuals seeking CPA certification or practicing in Massachusetts.