Massachusetts General Laws

Mass. Gen. Laws ch. 112, § 87A (2026)

Definitions applicable to Secs. 87A1/2 to 87E

✓ current as of July 2026

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Section 87A. As used in sections eighty-seven A1/2 to eighty-seven E, inclusive, the following words shall, unless the context requires otherwise, have the following meanings:—

''Board'', the board of public accountancy established under the provisions of section thirty-three of chapter thirteen.

''Certificate'', a certificate issued to a certified public accountant under the provisions of section eighty-seven A1/2 or a corresponding certificate as a certified public accountant issued after examination under the laws of any other state.

''Firm'', a business or professional corporation, general or registered limited liability company, or any other organizational form of entity legally permitted to engage in the practice of public accounting.

''Licensee'', the holder of a certificate issued under the provisions of section eighty-seven B or eighty-seven B1/2.

''Person'', a natural person, corporation, association, partnership or other legal entity.

''Practice of public accountancy'', the performance or the offering to perform by a person or firm holding itself out to the public as a licensee, for a client or potential client, of one or more kinds of services involving the use of accounting or auditing skills, including the issuance of reports, or of one or more kinds of management advisory or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters.

''Quality review'', a study, appraisal, or review of one or more aspects of the professional work of a person or firm in the practice of public accountancy, by a person or persons who hold licenses and who are not affiliated with the person or firm being reviewed.

''Report'', an opinion, report or other form of language used with reference to any attest or compilation service that states or implies assurance as to the reliability of the attested information or compiled financial statements and that also includes, or is accompanied by, a statement or implication that the person or firm issuing it has special knowledge or competence in accounting or auditing. A statement or implication of special knowledge or competency may arise from use by the issuer of the report of names or titles indicating that the issuer is an accountant or auditor or from the language of the report itself; provided, however, that ''report'' shall include any form of language that disclaims an opinion when such form of language is conventionally understood to imply a positive assurance as to the reliability of the attested information or compiled financial statements referred to or special competence on the part of the person or firm issuing such language and any other form of language that is conventionally understood to imply such assurance and such special knowledge or competence.

''Reviewer'', a person, firm, professional society or association, or a member or committee thereof, carrying out, supervising, conducting, advertising, participating in, or overseeing quality review.

Notes of Decisions

Cited in 4 cases, 1985–2019 · leading case: Chelsea Hous. Auth. v. McLaughlin, 125 N.E.3d 711 (Mass. 2019).

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Chelsea Hous. Auth. v. McLaughlin, 125 N.E.3d 711 (Mass. 2019). · cites it 13× “But because the parties did not raise the issue, we did not decide in that case whether the Legislature by enacting G. L. c. 112, § 87A 3/4 -- which applies to conduct occurring after February 23, 2003, see St.”

Merrimack Coll. v. KPMG LLP, 108 N.E.3d 430 (Mass. 2018). · cites it 3× “7 We decline to consider *445 whether to adopt such an exception under our **630 common law, not only because it is unnecessary to our decision, but also because the Legislature in 2001 enacted G. L. c. 112, § 87A ¾, which applies to "conduct occurring after its effective date…”

Gurry v. Bd. of Pub. Acct., 474 N.E.2d 1085 (Mass. 1985). · cites it 2× “See G. L. c. 112, § 87A (a). It is, moreover, consistent with statutory provisions which recognize the board’s power to discipline public accountants for certain acts involving dishonesty, fraud, or deceit.”

Volin v. Bd. of Pub. Acct., 422 Mass. 175 (Mass. 1996). · cites it 2× “The plaintiffs also appeal from the judge’s ruling that Volin’s transmittal letters were “reports” within the meaning of G. L. c. 112, §§ 87A and 87D. Finally, the plaintiffs appeal from the judge’s ruling that § 87D is constitutional.”

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