reglab/statecodes huggingface dataset:
Code of Massachusetts Regulations › 250 CMR - BOARD OF REGISTRATION OF PROFESSIONAL ENGINEERS AND LAND SURVEYORS › Title 250 CMR 7.00 - Enforcement And Discipline › Section 7.08 - Practice after License Expiration, Suspension, Revocation or Cancellation

Current through Register 1525, July 5, 2024
An individual shall not practice or offer to practice engineering or land surveying in the Commonwealth while his or her License is expired, suspended, revoked or otherwise cancelled.
An individual who practices or offers to practice engineering or land surveying in the Commonwealth during a period in which said individual's License to practice is expired, suspended, revoked or otherwise cancelled may be subject to penalties provided for by law, including but not limited to pursuant to M.G.L. c. 112, §§ 65 and 65A and may also be subject to the imposition of discipline by the Board, including but not limited to reprimand, probation, suspension and revocation.
Code of Massachusetts Regulations › 250 CMR - BOARD OF REGISTRATION OF PROFESSIONAL ENGINEERS AND LAND SURVEYORS › Title 250 CMR 7.00 - Enforcement And Discipline › Section 7.09 - Unauthorized Practice

Current through Register 1525, July 5, 2024
(1) The practice or offer to practice engineering in the Commonwealth by any individual who is not currently registered as a Professional Engineer by the Commonwealth or a holder of a current Temporary Permit to practice engineering in the Commonwealth shall be considered unauthorized practice.
(2) The practice or offer to practice land surveying in the Commonwealth by any individual who is not currently registered as a Professional Land Surveyor by the Commonwealth or a holder of a current Temporary Permit to practice land surveying in the Commonwealth shall be considered unauthorized practice.
(3) Unauthorized practice includes, but is not limited to, the production by any unlicensed individual of engineering or land surveying Instruments of Service that do not comply with the provisions of 250 CMR 5.04
Direct Charge and Supervision
and 5.05:
Business Entities.
(4) Those individuals engaging in unauthorized practice shall be subject to assessment and collection of civil administrative financial penalties by the Board as set forth in M.G.L. c. 112, § 65A and other applicable penalties as otherwise provided by law.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 1.00 - Ethical Standards, Professional Conduct, and Disciplinary Procedures › Section 1.01 - Initiation

Current through Register 1525, July 5, 2024
Any person, organization, or member of the Board may file a complaint or report or provide information to the Board which charges a licensee with misconduct. Misconduct may include any violation of the standards of ethics and practice listed in 251 CMR 1.10 and 1.11. The Board's complaint form requests the name, address, and telephone number of the party making the filing, and a description of the alleged act(s) which prompted the complaint and must be signed by the party or an authorized representative. The Board, in its discretion, may investigate anonymous complaints.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 1.00 - Ethical Standards, Professional Conduct, and Disciplinary Procedures › Section 1.02 - Complaint Committees

Current through Register 1525, July 5, 2024
The Board may establish one or more committees, consisting of two or more members, to review every communication charging a licensee with conduct which violates M.G.L. c. 112, § 61; c. 112, § 128; and/or 251 CMR 1.00.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 1.00 - Ethical Standards, Professional Conduct, and Disciplinary Procedures › Section 1.03 - Inquiry and Investigation

Current through Register 1525, July 5, 2024
After receipt and review of a communication, if the Board or a Complaint Committee determines that the communication is lacking in merit, it may file the communication in a general communications file. The Board shall conduct or cause to be conducted any reasonable inquiry or investigation it deems necessary to determine the truth and validity of the allegations set forth in a complaint.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 1.00 - Ethical Standards, Professional Conduct, and Disciplinary Procedures › Section 1.04 - Request for Response and Response

Current through Register 1525, July 5, 2024
If the Board or a Complaint Committee determines that a complaint has merit, the Board or Committee may request that the licensee who is the subject of the complaint provide a response to the complaint. A licensee may respond to a request for response either personally or through an attorney. A response must address the substantive allegations set forth in the complaint or request for response and be provided in a timely manner, in accordance with the request of the Board or Complaint Committee.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 1.00 - Ethical Standards, Professional Conduct, and Disciplinary Procedures › Section 1.05 - Investigative Conference

Current through Register 1525, July 5, 2024
To facilitate disposition, the Board or Complaint Committee may request any person to attend an investigative conference at any time prior to the commencement of a formal hearing, pursuant to M.G.L. c. 30A, to discuss the complaint and response.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 1.00 - Ethical Standards, Professional Conduct, and Disciplinary Procedures › Section 1.06 - Disposition of Complaints

Current through Register 1525, July 5, 2024
At any point during the course of investigation or inquiry into a complaint, the Board or Complaint Committee may determine that there is not and will not be sufficient evidence to warrant further proceedings or that the complaint fails to allege misconduct for which a licensee may be sanctioned by the Board. In such event, the Board may dismiss or close its investigation of the complaint and otherwise communicate with the licensee and/or the complainant, as deemed appropriate by the Board.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 1.00 - Ethical Standards, Professional Conduct, and Disciplinary Procedures › Section 1.07 - Board Action Required

Current through Register 1525, July 5, 2024
If a licensee fails to respond as requested by the Board or a Committee or, if after receiving a response or at any point in the course of investigation or inquiry into a complaint, the Board or Committee determines that there is reason to believe that the alleged acts occurred and constitute a violation for which a licensee may be sanctioned by the Board, the Committee may recommend to the Board or the Board may vote to issue an order to show cause or offer to resolve the complaint by consent agreement or otherwise informally resolve the matter.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 1.00 - Ethical Standards, Professional Conduct, and Disciplinary Procedures › Section 1.08 - Suspension or Refusal to Renew Prior to Hearing

Current through Register 1525, July 5, 2024
The Board may suspend or refuse to renew a licensee's license pending a hearing on the question of revocation or refusal to renew if the health, safety, or welfare of the public necessitates such summary action. The Board must provide a hearing on the necessity for the summary action within seven days after the suspension or refusal to renew. If such hearing is not held within seven days, the license shall be deemed to have been reinstated.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 1.00 - Ethical Standards, Professional Conduct, and Disciplinary Procedures › Section 1.09 - Sanctions

Current through Register 1525, July 5, 2024
(1)
Sanctions.
The Board may, after a hearing in accordance with the provisions of M.G.L. c. 30A, revoke, suspend or cancel the license, or reprimand, censure or otherwise discipline a psychologist licensed under M.G.L. c. 112, §§ 118 through 129A.
(2)
Probationary Status.
Probationary status may be imposed by the Board. If the Board places a licensee on probation, or if the Board and a licensee consent to the imposition of probationary status, such conditions for continued practice as the Board deems appropriate may be imposed to assure that the licensee is qualified to practice in accordance with accepted professional practice standards including any or all of the following:
(a) Submission by the licensee to such examinations as the Board may require to determine the licensee's physical or mental condition or professional qualifications;
(b) The licensee may be required to undergo such therapy and/or complete such courses of training or education as deemed necessary by the Board;
(c) Supervision of the licensee's practice as necessary to determine and monitor the quality of the professional services rendered and correct deficiencies therein; and
(d) The imposition of restrictions upon the licensee's practice to assure that practice is in accordance with the licensee's capabilities and area(s) of competency and training.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 1.00 - Ethical Standards, Professional Conduct, and Disciplinary Procedures › Section 1.10 - Ethical Standards and Professional Conduct

Current through Register 1525, July 5, 2024
(1) The Board adopts as its standard of conduct the
Ethical Principles of Psychologists and Code of Conduct
of the American Psychological Association, except as that code of ethics in any way deviates from the provisions of 251 CMR 1.00 or M.G.L. c. 112, §§ 118 through 129A.
(2) The Board adopts as official guides, to the extent that they are not inconsistent with the
Ethical Principles of Psychologists and Code of Conduct
referenced in 251 CMR 1.10(1), the following:
(a) The
Casebook on Ethical Standards of Psychologists
published by the American Psychological Association;
(b)
Guidelines for Providers of Psychological Services to Ethnic, Linguistic, and Culturally Diverse Populations
published in 1990 by the American Psychological Association; and
(c)
AIDS Guidelines
, a 1988 publication of the Inter-Agency Task Force on AIDS Issues, convened by the Office of Consumer Affairs and including members from 18 boards of registration.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 1.00 - Ethical Standards, Professional Conduct, and Disciplinary Procedures › Section 1.11 - Confidential Communications

Current through Register 1525, July 5, 2024
Except as otherwise provided by law, all communications between a licensed psychologist and the individuals with whom the psychologist engages in the practice of psychology shall be deemed to be and treated as confidential in perpetuity.
(1) Notwithstanding the provisions of M.G.L. c. 112, § 129A(b), information which is acquired by a psychologist pursuant to the professional practice of psychology, whether directly or indirectly, may be disclosed, without client consent, written or otherwise, to another appropriate professional as part of a professional consultation which is designed to enhance the services provided to a client or clients. In disclosing such information, psychologists shall use their best efforts to safeguard the client's privacy by not disclosing the client's name or other identifying demographic information, or any other information by which the client might be identified by the consultant, unless such information is, in the psychologist's judgment, necessary for the consultation to be successful.
(2)
(a) The reference to "initiation of the professional relationship" in M.G.L. c. 112, § 129A shall mean that the client must be informed of the limits on confidentiality by the end of the first professional session, unless there are documented substantial clinical reasons for withholding such information and the decision to withhold such information is reviewed and redocumented on a regular basis. If the client has come to the psychologist specifically for psychological evaluation, court ordered evaluation, or psychological testing, the client shall be informed about all confidentiality limitations before said evaluation or testing begins.
(b) In the event that, before the psychologist has an opportunity to inform the client concerning the limits on confidentiality, a client begins to discuss matters which the psychologist knows, or in the exercise of his/her professional judgment should know, are likely to result in the psychologist's having to reveal confidential information without the client's consent, then the psychologist shall immediately inform the patient of the limits on confidentiality.
(c) Where the client is an unemancipated minor, the psychologist shall have, in addition to the duties described in 251 CMR 1.11, the duty to inform the client's legal guardian in the event that the psychologist has determined pursuant to M.G.L. c. 112, § 129A(c)(1), (c)(2) or (c)(3), that a nonconsensual disclosure of information is warranted.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 3.00 - Registration of Psychologists › Section 3.01 - Definitions

Current through Register 1525, July 5, 2024
The following definitions shall apply to all of 251 CMR.
The Board
, as referred to in 251 CMR 3.00, shall mean The Commonwealth of Massachusetts Board of Registration of Psychologists.
A Doctoral Degree in Psychology
shall mean a doctoral degree in psychology from a program in psychology offered by a department of psychology of a recognized educational institution, which meets all requirements of 251 CMR 3.03.
Practica
are an organized, sequential series of supervised experiences prior to internship, of increasing complexity, serving to prepare the student for internship. Practicum training shall be an extension of the student's academic coursework.
Recognized Educational Institution
shall mean a degree granting college or university which is accredited by a regional board or association of institutions of higher education approved by the Council on Post Secondary Education of the United States Department of Education, or which is chartered to grant doctoral degrees by the Commonwealth. Such institutional accreditation shall exist at the time that the doctoral degree is granted or within two years thereafter.
Supervision
shall mean a formal relationship between a qualified supervisor, as provided in 251 CMR 3.05(3) and (4), and a trainee engaged in training.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 3.00 - Registration of Psychologists › Section 3.02 - Application

Current through Register 1525, July 5, 2024
Applicants for licensure must complete academic, professional experience, and ethical and professional endorsement requirements, in addition to passing licensure and jurisprudence examinations. An application for licensure states the area or areas of the applicant's competence. Applicants who assert competence in a new area or areas post-licensure must be able to furnish the Board with information sufficient to support the assertion of competence in a new area.
(1) Application fees are not refundable.
(2) Applications for licensure shall be made on Board-approved forms.
(3) Applicants will be notified in writing of deficiencies in their applications. If the requested information is not received by the Board within six months of the date of the written notice, the application shall be denied by the Board.
(4) An applicant who fails to fulfill all of the requirements for licensure will have his or her application denied by the Board. An application which is re submitted following denial by the Board must be accompanied by the current application fee and must meet current licensing requirements.
(5) Applicants who achieve passing scores on the national examination in psychology and jurisprudence examinations are required to submit the required licensing fee to the Board within 90 days of Board notification of licensure eligibility. Failure to pay the licensure fee within six months shall require re-application and payment of an additional application fee.
(6) Applicants for Health Service Provider certification are required to submit the HSP certification fee within 90 days of Board notification of HSP eligibility. Failure to pay the HSP certification fee within six months shall require re-application and payment of an additional application fee.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 3.00 - Registration of Psychologists › Section 3.05 - Certification as a Health Service Provider (HSP)

Current through Register 1525, July 5, 2024
(1) The reference in M.G.L. c. 112, § 119(c) to "under the supervision of . . . a licensed psychologist, or one clearly eligible for licensure" shall not be met unless the applicant has been engaged in a formal relationship with the supervisor which provided frequent and regularly scheduled individual or group contacts with the supervisor.
(2)
Supervision
.
(a) Shall be a formal relationship between a qualified supervisor, as provided in 251 CMR 3.05(3) and (4), and a trainee engaged in training.
(b) Supervision shall occur at least once weekly.
(c) Face to face contacts shall consist of contacts between the supervisor and the individual trainee or groups of not more than three such persons.
(d) The supervisor shall assess and constructively criticize the work of the trainee.
(e) The supervisor shall not be reimbursed by the trainee in whole or part, for the supervision provided.
(f) The supervisor shall be on the premises where the trainee renders service during the time such service is rendered.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 3.00 - Registration of Psychologists › Section 3.06 - Certification as a Health Service Provider (HSP)

Current through Register 1525, July 5, 2024
(1) All of the requirements of 251 CMR 3.06 must be satisfied in order to meet the health service provider certification requirements under M.G.L. c. 112, § 120.
(2) Eligibility for certification as "Health Service Provider" shall require the applicant to have completed a doctoral program which is sufficient to provide education in the practice of psychology, as defined in M.G.L. c. 112, § 118. Applicants from doctoral programs which do not meet this requirement shall be required to document the completion of a formal re-specialization program meeting Board approval, including supervised practica and course requirements in specialty areas, and meeting all course requirements outlined in 251 CMR 3.03(2)(i).
(3) The reference to "a site where health services in psychology are normally provided" in M.G.L. c. 112, § 118 shall mean that any training experience for which an applicant seeks credit under M.G.L. c. 112, § 118 must take place in a setting which provides health services and where clients usually seek health services.
(a) The setting must have the following characteristics in order to qualify the training experience for HSP certification. It must:
1. be a defined entity with programmatic coherence (
e.g
., clinic, hospital, school counseling center, department, division).
2. have a secure place for confidential records.
3. teach HIPAA regulations (in addition to FERPA, where relevant).
4. provide clinical supervision by qualified licensed professionals who are on-site. The supervisors should have the competencies described in 251 CMR 3.06(3)(b).
5. have a protocol covering emergencies, after-hours coverage, vacation periods, and extended breaks.
6. have a referral network for services that are not provided by the health service setting (
e.g
., medication).
7. For facilities in which research is a major component of their mission, the setting must have:
a. clients/patients who are not participating in research protocols;
b. other clinical service not part of the research protocols that are available to all clients/patients; and
c. a protocol for ensuring continuity of care for clients who withdraw from research projects.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 3.00 - Registration of Psychologists › Section 3.07 - Endorsement Requirements

Current through Register 1525, July 5, 2024
(1) An applicant for licensure shall obtain a professional and ethical endorsement from each of three individuals of recognized standing in a psychological field. Endorsement forms are included with Board application forms. Endorsement forms may be completed no more than six months prior to the submission date of the application for licensure.
(2) An applicant must submit at least one endorsement from a licensed psychologist.
(3) Professional and ethical endorsements may also be provided by:
(a) A board certified psychiatrist; or
(b) At the discretion of the Board, a member of another psychological specialty who is deemed by the Board to have equivalent professional qualifications.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 3.00 - Registration of Psychologists › Section 3.08 - Examinations

Current through Register 1525, July 5, 2024
(1) An applicant for licensure shall take a national examination in psychology, the form and content of which is determined by the Board.
(2) The applicant must also pass the Massachusetts Jurisprudence examination.
(3)
(a) An applicant applying for examination must successfully pass the national examination in psychology within three calendar years from the date of approval for examination by the Board. If the applicant has not achieved a passing score within three calendar years of the date of approval, such applicant must re-apply to the Board and meet current licensing requirements.
(b) Each re-examination date must be at least three months from the prior examination date.
(c) The national and state examinations may each be taken a maximum of four times per calendar year.
(d) Commencing in April 2001, the passing score on the national examination in psychology shall be a scaled score of 500 or higher, or as otherwise determined by the Board.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 3.00 - Registration of Psychologists › Section 3.09 - Reciprocity

Current through Register 1525, July 5, 2024
(1) Pursuant to M.G.L. c. 112, § 121, upon application therefor, accompanied by required fees, the Board shall issue a license to any person who furnishes, upon a form and in such manner as the Board prescribes, evidence satisfactory to the Board that the person is currently licensed or certified as a psychologist by another state, or another geographical jurisdiction outside the Commonwealth of Massachusetts recognized by the Board, if the requirements for such license or certification are the substantial equivalent of the requirements for licensure under M.G.L. c. 112, § 119.
(2) The Board will recognize applicants who meet the academic requirements set forth in 251 CMR 3.03(1)  as meeting the requirements for reciprocity licensure pursuant to M.G.L. c. 112, § 121, who hold the following credentials:
(a) A psychologist who holds a diplomate awarded by the
American Board of Professional Psychology (ABPP)
, or
(b) A psychologist with a minimum of five years of licensure in good standing from another state or jurisdiction who holds the
ASPPB Certificate of Professional Qualification in Psychology (CPQ)
from the
Association of State and Provincial Psychology Boards
.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 3.00 - Registration of Psychologists › Section 3.10 - Procedures for Renewal and Reinstatement of a License

Current through Register 1525, July 5, 2024
(1)
Requirements for Renewal of License
. A licensee must renew his or her license every two years. The following are the requirements for renewal of a license:
(a) A licensee must submit to the Board a completed renewal application and required fees, prior to the renewal/expiration date of the license; and
(b) A licensee must fulfill the continuing education requirements set forth in 251 CMR 4.00:
Continuing Education
.
(c) Pursuant to M.G.L. c. 112, § 264, applicants and licensees shall participate in domestic violence and sexual violence training as a condition for licensure, renewal, revival or reinstatement of licensure.
1. The Board, in consultation with the Department of Public Health, will identify programs or courses of study that meet the standards required by this provision and provide its licensees with a list of such programs or courses.
2. An applicant for renewal, revival or reinstatement of licensure, who has previously completed a program or course approved by the Board shall not be required to participate in a subsequent program or course of domestic violence and sexual violence training except where the Board, in its discretion, requires completion of such a program or course as a condition of renewal, revival, or reinstatement of licensure.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 4.00 - CONTINUING EDUCATION › Section 4.01 - Scope, Purpose and Regulatory Authority

Current through Register 1525, July 5, 2024
(1) The purpose of continuing education is to assure high standards for the practice of psychology by requiring licensees to participate in on-going educational activities. Through these experiences, licensees may increase their competence and enhance the knowledge obtained during prior education and training.
(2) The Board promulgates 251 CMR 4.00 pursuant to M.G.L. c. 13, § 79 and M.G.L. c. 112, § 127.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 4.00 - CONTINUING EDUCATION › Section 4.02 - Definitions

Current through Register 1525, July 5, 2024
Board
: The Board of Registration of Psychologists.
Board-recognized Entities
: The American Psychological Association, recognized educational institutions, as defined in M.G.L. c. 112, § 118, and such other entities that the Board designates as appropriate.
Continuing Education Activities
: Continuing education activities consist of:
(a) formal learning programs with specific learning objectives sponsored by Board-recognized entities; and
(b) publication of books, chapters of books, and/or articles in refereed journals, relevant to the science or practice of psychology.
Continuing Education Hour
: The unit of measurement for an organized learning experience lasting 60 consecutive minutes.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 4.00 - CONTINUING EDUCATION › Section 4.03 - Continuing Education Requirements

Current through Register 1525, July 5, 2024
(1) All licensees must comply with the requirements of 251 CMR 4.00 to renew their licenses.
(2) All licensees are required, as a condition of license renewal, to complete a minimum of 20 hours of continuing education activities per licensure/renewal period (every two years).
(3) Continuing education activities in the form of publication of books, chapters of books, and/or articles in refereed journals, relevant to the science or practice of psychology may be substituted for not more than ten of the total 20 hours of continuing education activities required per licensure/renewal period.
Code of Massachusetts Regulations › 251 CMR - BOARD OF REGISTRATION OF PSYCHOLOGISTS › Title 251 CMR 4.00 - CONTINUING EDUCATION › Section 4.04 - Evaluation and Verification of Continuing Education Hours and Programs

Current through Register 1525, July 5, 2024
(1) At the time of renewal, each licensee will be required to submit a signed, notarized statement, on a form provided by the Board, attesting to completion of the continuing education requirements set forth in 251 CMR 4.00.
(2) All continuing education activities required for licensure renewal must be clearly psychological in content and/or directly relevant to the science or practice of psychology.
(3) For each continuing education hour earned by participation in formal learning programs, the licensee must be able to document the following information:
(a) the title of the program;
(b) the number of hours spent in the program;
(c) the name of the Board-recognized entity which sponsored the program; and
(d) the date the program was given.
Code of Massachusetts Regulations › 252 CMR - BOARD OF REGISTRATION IN PUBLIC ACCOUNTANCY › Title 252 CMR 1.00 - Regulations Governing the Board and the Conduct of Its Business

Current through Register 1525, July 5, 2024
PREAMBLE
. 252 CMR is adopted by the Massachusetts Board of Public Accountancy, pursuant to its authority under M.G.L. c. 112, § 87A½. The purpose is to promote and protect the public interest by implementing the provisions of M.G.L. c. 112, §§ 87A through 87E½, which provides for the issuance of certificates as certified public accountants; the issuance of licenses to practice public accountancy; and the regulation of the practice of public accountancy, all to the end of enhancing the reliability of information which is used for guidance in financial transactions or for accounting for or asserting the financial status or performance of commercial, noncommercial and governmental enterprises.
Code of Massachusetts Regulations › 252 CMR - BOARD OF REGISTRATION IN PUBLIC ACCOUNTANCY › Title 252 CMR 2.00 - Requirements for Certification › Section 2.01 - Eligibility of Candidates to Take Examination

Current through Register 1525, July 5, 2024
(1) Persons desiring to take the examination for qualification as a certified public accountant shall apply on a form provided by the Board, or its designated examination administrator. The forms are obtainable from the Board's examination administrator's offices. Different forms and instructions will be provided for original examinations and for re-examinations.
(2) In order to sit for the Computer Based Examination (CBT), a candidate must be 18 years of age or older and must qualify for the CBT under the educational requirements of 252 CMR 2.07(2). Candidates may qualify to sit for the CBT prior to completion of the 120 semester hours (or 180 quarter hours) of college or university education; provided however, that within 90 days of sitting for the CBT the candidate shall provide a certified transcript to the Board or its designated exam administrator demonstrating that they have successfully completed 120 of the 150 required semester hours (or 180 of the 225 quarter hours) of college or university education from a nationally or regionally accredited institution as required by 252 CMR 2.07(2), where the successful completion of 120 semester hours (or 180 quarter hours) results in obtaining a bachelor's degree. Failure to provide said certified transcript within the 90 day period described above shall result in the loss of any credit received for any part of the exam passed prior to providing said certified transcript. The completed 120 semester hours (or 180 of the 225 quarter hours) necessary to sit for the CBT must include the equivalent of 21 undergraduate semester hours of accounting courses, including coverage in financial accounting, auditing, taxation, and management accounting, and the equivalent of nine undergraduate semester hours of business courses, including coverage in the areas of business law, finance, and information systems.
Code of Massachusetts Regulations › 252 CMR - BOARD OF REGISTRATION IN PUBLIC ACCOUNTANCY › Title 252 CMR 2.00 - Requirements for Certification › Section 2.02 - Times and Places of Examinations

Current through Register 1525, July 5, 2024
The procedures for the Computer Based Examination (CBT) and its availability are described in 252 CMR 2.00. For all examinations, the applications shall be accompanied by a payment for the required fee. Candidates whose applications are approved by the Board or its designee will receive a notice of the place, date and hours of such examinations. The Board, in its discretion, may permit an applicant who is a resident of the Commonwealth of Massachusetts to sit for the examination in another state; the taking of such examination by such applicant, however, shall be under the jurisdiction of this Board and subject to 252 CMR.
Code of Massachusetts Regulations › 252 CMR - BOARD OF REGISTRATION IN PUBLIC ACCOUNTANCY › Title 252 CMR 2.00 - Requirements for Certification › Section 2.03 - Administration and Grading of Examinations

Current through Register 1525, July 5, 2024
The Board has adopted and makes use of the examinations (Uniform CPA Examination) and advisory grading service provided by the Board of Examiners of the American Institute of Certified Public Accountants (AICPA).
Code of Massachusetts Regulations › 252 CMR - BOARD OF REGISTRATION IN PUBLIC ACCOUNTANCY › Title 252 CMR 2.00 - Requirements for Certification › Section 2.04 - Subject Matter of Examinations

Current through Register 1525, July 5, 2024
The CBT consists of four sections. The titles of the CBT sections are: Auditing and Attestation; Financial Accounting and Reporting; Regulation; and Business Environment and Concepts.
Code of Massachusetts Regulations › 252 CMR - BOARD OF REGISTRATION IN PUBLIC ACCOUNTANCY › Title 252 CMR 2.00 - Requirements for Certification › Section 2.05 - Recognition of Full or Partial Credits Granted by Other States

Current through Register 1525, July 5, 2024
Recognition will be given to a candidate for satisfactory completion of one or more subjects given by a licensing authority in another state, if the examination given by the licensing authority in the other state was the Uniform CPA Examination established by and graded as passing by the Board of Examiners of the AICPA, provided that conditional credit would have been given under 252 CMR 2.06 had the examination been taken in Massachusetts.
Code of Massachusetts Regulations › 252 CMR - BOARD OF REGISTRATION IN PUBLIC ACCOUNTANCY › Title 252 CMR 2.00 - Requirements for Certification › Section 2.06 - Granting of Full or Partial Credits to Candidates Who Pass Examination in One or More Subjects; Reexamination

Current through Register 1525, July 5, 2024
(1)
Passing the Computer Based Examination
.
(a) A candidate may take the required test sections individually and in any order. Credit for any test section(s) shall be valid for 18 months from the actual date the candidate took the test section, without having to attain a minimum score on any failed test sections(s) and without regard to whether the candidate has taken other test sections.
(b) Candidates must pass all four test sections of the Uniform CPA Examination with a grade of 75 or higher within a rolling 18 month period, which begins on the date that the first test section(s) that is passed is taken.
(c) Candidates cannot retake a failed test section(s) in the same examination window. An examination window refers to a three-month period in which candidates have an opportunity to take the CPA examination composed of two months in which the examination is available to be taken and one month in which the examination will not be offered, while routine maintenance is performed and the item bank is refreshed. Thus, candidates will be able to test two out of the three months within an examination window.
(d) In the event all four test sections of the CBT are not passed within the rolling 18 month period, credit for any test section(s) passed outside the 18 month period will expire and test section(s) must be retaken.
(e) A candidate shall be deemed to have passed the CBT once the candidate possesses at the same time valid credit for passing each of the four test sections of the CBT within the time frame described above. For purposes of 252 CMR 2.06(3), credit for passing a test section of the CBT is valid from the actual date of the testing event for that test section, regardless of the date the candidate actually receives notice of the passing grade.
Code of Massachusetts Regulations › 252 CMR - BOARD OF REGISTRATION IN PUBLIC ACCOUNTANCY › Title 252 CMR 2.00 - Requirements for Certification › Section 2.08 - Reciprocity for Persons Qualified in Other States and/or Canada and Other Jurisdictions

Current through Register 1525, July 5, 2024
(1)
Licensure by Reciprocity
.
(a)
United States or United States Territories Licensees
. Upon completion of the application and payment of the fee therefore the board shall issue a Commonwealth of Massachusetts certificate to a holder of a certificate issued by another state upon a showing that:
1. The applicant passed the examination required for issuance of his certificate with grades that would have been passing grades at the time in the Commonwealth; and
2. The applicant:
a. meets all current requirements in the Commonwealth for issuance of a certificate at the time application is made;
b. at the time of the issuance of the applicant's certificate in the other state, met all such requirements then applicable in the Commonwealth; or
c. had four years of experience in the practice of public accountancy after becoming certified in the other state, and within the ten years immediately preceding his application.
3. The requirements in 252 CMR 2.08(1)(a) shall be demonstrated in accordance with the following provisions:
a. The applicant for licensure by reciprocity shall produce, attached to the application, a copy of his or her valid certificate or license as a Certified Public Accountant; and
b. The certificate or license as a Certified Public Accountant must be issued by a state which the NASBA (National Association of State Boards of Accountancy) National Qualification Appraisal Service has verified to be in substantial equivalence with the Certified Public Accountant licensure requirements of the AICPA/NASBA Uniform Accountancy Act; or
c. If the certificate or license as a Certified Public Accountant was not issued by a State which the NASBA National Qualification Appraisal Service states is not in substantial equivalence, the applicant must:
i. Meet all current requirements in the Commonwealth for issuance of a certificate at the time application is made;
ii. At the time of issuance of the applicant's certificate in the other state, have met all requirements then applicable in the Commonwealth; or
iii. The applicant must demonstrate that he or she has met the education requirements of 252 CMR 2.07 and has been engaged in the full time practice of public accountancy as a Licensed Certified Public Accountant in four of the ten years preceding the date of application for Commonwealth of Massachusetts reciprocal licensure.
Code of Massachusetts Regulations › 252 CMR - BOARD OF REGISTRATION IN PUBLIC ACCOUNTANCY › Title 252 CMR 2.00 - Requirements for Certification › Section 2.10 - Code of Ethics and Rules of Professional Conduct

Current through Register 1525, July 5, 2024
The Board has adopted and published 252 CMR 3.00:
Code of Ethics Rules of Professional Conduct
for fixing and maintaining high standards of integrity and dignity in the profession of public accounting in Massachusetts. Such Code and Rules apply in equal measure to all certified public accountants and public accountants licensed under M.G.L. c. 112, §§ 87A through 87E½.
The Board also adopts by reference the
Code of Professional Conduct of the American Institute of Certified Public Accounts,
as of December 15, 2014, as published by the American Institute of Certified Public Accountants to the extent that the applicable provisions thereof do not conflict with the Code and Rules of 252 CMR 3.00:
Code of Ethics and Rules of Professional Conduct.
Code of Massachusetts Regulations › 252 CMR - BOARD OF REGISTRATION IN PUBLIC ACCOUNTANCY › Title 252 CMR 2.00 - Requirements for Certification › Section 2.11 - Affirmative Action Against Unlawful Discrimination

Current through Register 1525, July 5, 2024
(1)
Purpose
. 252 CMR 2.00 is adopted to assure that every person licensed by the Board complies with the equal employment, housing, public accommodations and fair business practices provisions of M.G.L. c. 15 IB in the conduct of his or her profession.
(2)
Standard of Conduct
. The standard of conduct of this profession requires that every applicant or licensee comply with the equal employment, housing, public accommodations and fair business practices provisions of M.G.L. c. 15 IB in the conduct of his or her profession.
(3)
Disclosure of Unlawful Practices
. Every applicant for registration and every applicant for renewal of a license shall disclose as part of the application, any finding of any unlawful practice which has been made by the Massachusetts Commission Against Discrimination or by a court pursuant to M.G.L. c. 151B, §§ 5 and 9.
(4)
Adjudicatory Hearing
. The Board may conduct an adjudicatory hearing to consider the fitness of an applicant or licensee to practice or to continue to practice the profession after a finding of an unlawful practice which has been made by the Massachusetts Commission Against Discrimination or by a court.
(5)
Disciplinary Action
. After an adjudicatory hearing, the Board shall consider and may take appropriate disciplinary action including censure, suspension, revocation or denial of licensure or fine against an applicant or licensee who is the subject of a finding of unlawful practice which has been made by the Massachusetts Commission Against Discrimination or by a court.
Code of Massachusetts Regulations › 252 CMR - BOARD OF REGISTRATION IN PUBLIC ACCOUNTANCY › Title 252 CMR 2.00 - Requirements for Certification › Section 2.12 - Communications

Current through Register 1525, July 5, 2024
A certified public accountant, or CPA firm when requested, shall respond to communications from the Board within 30 days of the mailing of such communications by regular mail, registered or certified mail. A certified public accountant or licensed firm shall notify the Board, in writing, within 30 days of any change in the licensee's name, or legal address.
Code of Massachusetts Regulations › 252 CMR - BOARD OF REGISTRATION IN PUBLIC ACCOUNTANCY › Title 252 CMR 2.00 - Requirements for Certification › Section 2.13 - Non-prohibited and Prohibited Services

Current through Register 1525, July 5, 2024
As provided in M.G.L. c. 112, § 87D(a) through (c), no person or firm not holding a valid license shall issue a report (audit, review or compilation) on financial statements of any person, firm, organization or governmental unit. 252 CMR 2.13 does not apply to an officer, partner, shareholder or member or employee of any firm or organization affixing a signature to any statement or report in reference to the financial affairs of such firm or organization or subsidiary or franchise of said organization with any wording designating the position, title or office held therein; nor does it apply to any act of a public official or employee in the performance of official duties as such; nor does it apply to the performance by persons other than licensees of other services involving the use of accounting skills, including the preparation of tax returns and the preparation of financial statements without the issuance of reports thereon. 252 CMR 2.13 shall also not apply to an individual qualifying to engage in the practice of public accountancy pursuant to M.G.L. c. 112, § 87B(h)(2). Any person currently licensed in another state can, pursuant to M.G.L. c. 112, § 87B(h)(2) enter Massachusetts and engage in the practice of public accountancy and provide any services other than those that may be restricted by any other state Board for similar services provided by Massachusetts CPA's in these other states; and also, no firm currently licensed in another state per M.G.L. c. 112, § 87B(h)(2) can enter Massachusetts and provide these restricted services. If a CPA firm from a state where that Board requires firm registration in their state to perform any restricted services enters Massachusetts to perform these restricted services, the CPA firm must obtain a Massachusetts CPA license.
Code of Massachusetts Regulations › 252 CMR - BOARD OF REGISTRATION IN PUBLIC ACCOUNTANCY › Title 252 CMR 2.00 - Requirements for Certification › Section 2.16 - Requirements for Reinstatement of Lapsed/Expired License

Current through Register 1525, July 5, 2024
(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;
(b) presentation of evidence satisfactory to the Board of having completed all required continuing professional education credits, as provided in 252 CMR 2.14; and
(c) completion of any other Board requirements.
Code of Massachusetts Regulations › 252 CMR - BOARD OF REGISTRATION IN PUBLIC ACCOUNTANCY › Title 252 CMR 2.00 - Requirements for Certification › Section 2.17 - Conversion of Public Accountant License to Certified Public Accountant License

Current through Register 1525, July 5, 2024
(1) Pursuant to the M.G.L. c. 112, § 87C(a) and (b), the Board may issue the certificate and license to practice as a Certified Public Accountant (CPA) to an individual licensed as a Public Accountant (PA) by the Board who meets all the following requirements:
(a) The PA files an application with the Board for the conversion of the PA certificate and license to a CPA certificate and license;
(b) At the time of application for conversion of the PA certificate and license, the PA holds a current license issued by the Board;
(c) At the time of application for conversion of the PA certificate and license, any public accounting firm that employs the PA or in which the PA has an interest holds a current license issued by the Board and meets the quality review requirements of M.G.L. c. 112, § 87B½ and 252 CMR 2.15; and
(d) For the five year period prior to July 1,1998 (or for the duration of licensure as a PA by the Board, if less than five years), the PA maintained a current PA license issued by the Board and completed all continuing education hours required pursuant to M.G.L. c. 112, §87B(e) and 252 CMR 2.14.
Code of Massachusetts Regulations › 252 CMR - BOARD OF REGISTRATION IN PUBLIC ACCOUNTANCY › Title 252 CMR 3.00 - Code of Ethics and Rules of Professional Conduct › Section 3.01 - Independence, Integrity and Objectivity

Current through Register 1525, July 5, 2024
(1)
Independence
. A certified public accountant or a firm of which the licensee is a partner, shareholder or member shall not express an opinion on financial statements of an enterprise unless the licensee or the licensee's firm are independent with respect to such enterprise. Independence will be considered to be impaired if, for example:
(a) During the period of the licensee's professional engagement, or at the time of expressing the licensee's opinion, the licensee or the licensee's firm:
1. Had or was committed to acquire any direct or indirect financial interest in the enterprise;
2. Had any joint closely held business investment with the enterprise or any officer, director, member or principal stockholder; or
3. Had any loan to or from the enterprise or any officer, director, member or principal stockholder thereof. This latter proscription does not apply to the following loans from a financial institution when made under normal lending procedures, terms, and requirements: loans obtained by a member of the licensee's firm which are not material in relation to the net worth of such borrower; home mortgages; other secured loans, except loans guaranteed by member's firm which are otherwise unsecured.