Requirements for Reinstatement of Lapsed/Expired License
Effective Oct 24, 2025Mass. Register #1559MGL c. 112, § 87A½Board of Public Accountancy
(1) A license which has lapsed for one renewal cycle or less may be reinstated upon:
- (a) payment of the back license fee, a late fee and the current license fee; and
- (b) presentation of evidence satisfactory to the Board of having completed all required continuing professional education credits, as provided in 252 CMR 2.14.
(2) A license which has lapsed for more than one renewal cycle may be reinstated upon:
(a) If practicing in Massachusetts during the period the license was expired:
- 1. payment of all back license fees, a late fee and the current license fee; and
- 2. presentation of evidence, satisfactory to the Board, of having completed all required continuing education credits, as provided in 252 CMR 2.14.
(b) If not practicing during the period the license was expired:
- 1. payment of the current license renewal fee and a late fee;
- 2. presentation of evidence, satisfactory to the Board, of having completed all required continuing professional education credits, as provided in 252 CMR 2.14; and
- 3. submission of an affidavit signed under the pains and penalties of perjury that the individual has not been practicing during the period the license was expired.
(c) If practicing in another state during the period the Massachusetts license was expired:
- 1. payment of the current license renewal fee and a late fee;
- 2. submission of evidence indicating the license is in good standing in the state of current licensure; and
- 3. presentation of evidence, satisfactory to the Board, of having completed all required continuing professional education credits, as provided in 252 CMR 2.14.
- (3) Notwithstanding the provisions of 252 CMR 2.16, the Board may refer cases of unlicensed practice to appropriate law enforcement authorities for prosecution.