252 CMR, § 2.13
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.
252 CMR, § 2.13