diff --git a/pandas/tests/tseries/offsets/test_custom_business_month.py b/pandas/tests/tseries/offsets/test_custom_business_month.py
new file mode 100644
index 0000000000000..4cdd25d6483f7
--- /dev/null
+++ b/pandas/tests/tseries/offsets/test_custom_business_month.py
@@ -0,0 +1,339 @@
+"""
+Tests for the following offsets:
+- CustomBusinessMonthBase
+- CustomBusinessMonthBegin
+- CustomBusinessMonthEnd
+"""
+from datetime import (
+    date,
+    datetime,
+)
+
+import numpy as np
+import pytest
+
+from pandas._libs.tslibs.offsets import (
+    CBMonthBegin,
+    CBMonthEnd,
+    CDay,
+)
+
+from pandas import (
+    _testing as tm,
+    date_range,
+)
+from pandas.tests.tseries.offsets.common import (
+    Base,
+    assert_is_on_offset,
+    assert_offset_equal,
+)
+from pandas.tests.tseries.offsets.test_offsets import _ApplyCases
+
+from pandas.tseries import offsets as offsets
+from pandas.tseries.holiday import USFederalHolidayCalendar
+
+
+class CustomBusinessMonthBase:
+    def setup_method(self, method):
+        self.d = datetime(2008, 1, 1)
+        self.offset = self._offset()
+        self.offset1 = self.offset
+        self.offset2 = self._offset(2)
+
+    def test_eq(self):
+        assert self.offset2 == self.offset2
+
+    def test_mul(self):
+        pass
+
+    def test_hash(self):
+        assert hash(self.offset2) == hash(self.offset2)
+
+    def test_roundtrip_pickle(self):
+        def _check_roundtrip(obj):
+            unpickled = tm.round_trip_pickle(obj)
+            assert unpickled == obj
+
+        _check_roundtrip(self._offset())
+        _check_roundtrip(self._offset(2))
+        _check_roundtrip(self._offset() * 2)
+
+    def test_copy(self):
+        # GH 17452
+        off = self._offset(weekmask="Mon Wed Fri")
+        assert off == off.copy()
+
+
+class TestCustomBusinessMonthBegin(CustomBusinessMonthBase, Base):
+    _offset = CBMonthBegin
+
+    def test_different_normalize_equals(self):
+        # GH#21404 changed __eq__ to return False when `normalize` does not match
+        offset = self._offset()
+        offset2 = self._offset(normalize=True)
+        assert offset != offset2
+
+    def test_repr(self):
+        assert repr(self.offset) == "<CustomBusinessMonthBegin>"
+        assert repr(self.offset2) == "<2 * CustomBusinessMonthBegins>"
+
+    def test_call(self):
+        with tm.assert_produces_warning(FutureWarning):
+            # GH#34171 DateOffset.__call__ is deprecated
+            assert self.offset2(self.d) == datetime(2008, 3, 3)
+
+    def testRollback1(self):
+        assert CDay(10).rollback(datetime(2007, 12, 31)) == datetime(2007, 12, 31)
+
+    def testRollback2(self):
+        assert CBMonthBegin(10).rollback(self.d) == datetime(2008, 1, 1)
+
+    def testRollforward1(self):
+        assert CBMonthBegin(10).rollforward(self.d) == datetime(2008, 1, 1)
+
+    def test_roll_date_object(self):
+        offset = CBMonthBegin()
+
+        dt = date(2012, 9, 15)
+
+        result = offset.rollback(dt)
+        assert result == datetime(2012, 9, 3)
+
+        result = offset.rollforward(dt)
+        assert result == datetime(2012, 10, 1)
+
+        offset = offsets.Day()
+        result = offset.rollback(dt)
+        assert result == datetime(2012, 9, 15)
+
+        result = offset.rollforward(dt)
+        assert result == datetime(2012, 9, 15)
+
+    on_offset_cases = [
+        (CBMonthBegin(), datetime(2008, 1, 1), True),
+        (CBMonthBegin(), datetime(2008, 1, 31), False),
+    ]
+
+    @pytest.mark.parametrize("case", on_offset_cases)
+    def test_is_on_offset(self, case):
+        offset, dt, expected = case
+        assert_is_on_offset(offset, dt, expected)
+
+    apply_cases: _ApplyCases = [
+        (
+            CBMonthBegin(),
+            {
+                datetime(2008, 1, 1): datetime(2008, 2, 1),
+                datetime(2008, 2, 7): datetime(2008, 3, 3),
+            },
+        ),
+        (
+            2 * CBMonthBegin(),
+            {
+                datetime(2008, 1, 1): datetime(2008, 3, 3),
+                datetime(2008, 2, 7): datetime(2008, 4, 1),
+            },
+        ),
+        (
+            -CBMonthBegin(),
+            {
+                datetime(2008, 1, 1): datetime(2007, 12, 3),
+                datetime(2008, 2, 8): datetime(2008, 2, 1),
+            },
+        ),
+        (
+            -2 * CBMonthBegin(),
+            {
+                datetime(2008, 1, 1): datetime(2007, 11, 1),
+                datetime(2008, 2, 9): datetime(2008, 1, 1),
+            },
+        ),
+        (
+            CBMonthBegin(0),
+            {
+                datetime(2008, 1, 1): datetime(2008, 1, 1),
+                datetime(2008, 1, 7): datetime(2008, 2, 1),
+            },
+        ),
+    ]
+
+    @pytest.mark.parametrize("case", apply_cases)
+    def test_apply(self, case):
+        offset, cases = case
+        for base, expected in cases.items():
+            assert_offset_equal(offset, base, expected)
+
+    def test_apply_large_n(self):
+        dt = datetime(2012, 10, 23)
+
+        result = dt + CBMonthBegin(10)
+        assert result == datetime(2013, 8, 1)
+
+        result = dt + CDay(100) - CDay(100)
+        assert result == dt
+
+        off = CBMonthBegin() * 6
+        rs = datetime(2012, 1, 1) - off
+        xp = datetime(2011, 7, 1)
+        assert rs == xp
+
+        st = datetime(2011, 12, 18)
+        rs = st + off
+
+        xp = datetime(2012, 6, 1)
+        assert rs == xp
+
+    def test_holidays(self):
+        # Define a TradingDay offset
+        holidays = ["2012-02-01", datetime(2012, 2, 2), np.datetime64("2012-03-01")]
+        bm_offset = CBMonthBegin(holidays=holidays)
+        dt = datetime(2012, 1, 1)
+
+        assert dt + bm_offset == datetime(2012, 1, 2)
+        assert dt + 2 * bm_offset == datetime(2012, 2, 3)
+
+    @pytest.mark.filterwarnings("ignore:Non:pandas.errors.PerformanceWarning")
+    def test_datetimeindex(self):
+        hcal = USFederalHolidayCalendar()
+        cbmb = CBMonthBegin(calendar=hcal)
+        assert date_range(start="20120101", end="20130101", freq=cbmb).tolist()[
+            0
+        ] == datetime(2012, 1, 3)
+
+
+class TestCustomBusinessMonthEnd(CustomBusinessMonthBase, Base):
+    _offset = CBMonthEnd
+
+    def test_different_normalize_equals(self):
+        # GH#21404 changed __eq__ to return False when `normalize` does not match
+        offset = self._offset()
+        offset2 = self._offset(normalize=True)
+        assert offset != offset2
+
+    def test_repr(self):
+        assert repr(self.offset) == "<CustomBusinessMonthEnd>"
+        assert repr(self.offset2) == "<2 * CustomBusinessMonthEnds>"
+
+    def test_call(self):
+        with tm.assert_produces_warning(FutureWarning):
+            # GH#34171 DateOffset.__call__ is deprecated
+            assert self.offset2(self.d) == datetime(2008, 2, 29)
+
+    def testRollback1(self):
+        assert CDay(10).rollback(datetime(2007, 12, 31)) == datetime(2007, 12, 31)
+
+    def testRollback2(self):
+        assert CBMonthEnd(10).rollback(self.d) == datetime(2007, 12, 31)
+
+    def testRollforward1(self):
+        assert CBMonthEnd(10).rollforward(self.d) == datetime(2008, 1, 31)
+
+    def test_roll_date_object(self):
+        offset = CBMonthEnd()
+
+        dt = date(2012, 9, 15)
+
+        result = offset.rollback(dt)
+        assert result == datetime(2012, 8, 31)
+
+        result = offset.rollforward(dt)
+        assert result == datetime(2012, 9, 28)
+
+        offset = offsets.Day()
+        result = offset.rollback(dt)
+        assert result == datetime(2012, 9, 15)
+
+        result = offset.rollforward(dt)
+        assert result == datetime(2012, 9, 15)
+
+    on_offset_cases = [
+        (CBMonthEnd(), datetime(2008, 1, 31), True),
+        (CBMonthEnd(), datetime(2008, 1, 1), False),
+    ]
+
+    @pytest.mark.parametrize("case", on_offset_cases)
+    def test_is_on_offset(self, case):
+        offset, d, expected = case
+        assert_is_on_offset(offset, d, expected)
+
+    apply_cases: _ApplyCases = [
+        (
+            CBMonthEnd(),
+            {
+                datetime(2008, 1, 1): datetime(2008, 1, 31),
+                datetime(2008, 2, 7): datetime(2008, 2, 29),
+            },
+        ),
+        (
+            2 * CBMonthEnd(),
+            {
+                datetime(2008, 1, 1): datetime(2008, 2, 29),
+                datetime(2008, 2, 7): datetime(2008, 3, 31),
+            },
+        ),
+        (
+            -CBMonthEnd(),
+            {
+                datetime(2008, 1, 1): datetime(2007, 12, 31),
+                datetime(2008, 2, 8): datetime(2008, 1, 31),
+            },
+        ),
+        (
+            -2 * CBMonthEnd(),
+            {
+                datetime(2008, 1, 1): datetime(2007, 11, 30),
+                datetime(2008, 2, 9): datetime(2007, 12, 31),
+            },
+        ),
+        (
+            CBMonthEnd(0),
+            {
+                datetime(2008, 1, 1): datetime(2008, 1, 31),
+                datetime(2008, 2, 7): datetime(2008, 2, 29),
+            },
+        ),
+    ]
+
+    @pytest.mark.parametrize("case", apply_cases)
+    def test_apply(self, case):
+        offset, cases = case
+        for base, expected in cases.items():
+            assert_offset_equal(offset, base, expected)
+
+    def test_apply_large_n(self):
+        dt = datetime(2012, 10, 23)
+
+        result = dt + CBMonthEnd(10)
+        assert result == datetime(2013, 7, 31)
+
+        result = dt + CDay(100) - CDay(100)
+        assert result == dt
+
+        off = CBMonthEnd() * 6
+        rs = datetime(2012, 1, 1) - off
+        xp = datetime(2011, 7, 29)
+        assert rs == xp
+
+        st = datetime(2011, 12, 18)
+        rs = st + off
+        xp = datetime(2012, 5, 31)
+        assert rs == xp
+
+    def test_holidays(self):
+        # Define a TradingDay offset
+        holidays = ["2012-01-31", datetime(2012, 2, 28), np.datetime64("2012-02-29")]
+        bm_offset = CBMonthEnd(holidays=holidays)
+        dt = datetime(2012, 1, 1)
+        assert dt + bm_offset == datetime(2012, 1, 30)
+        assert dt + 2 * bm_offset == datetime(2012, 2, 27)
+
+    @pytest.mark.filterwarnings("ignore:Non:pandas.errors.PerformanceWarning")
+    def test_datetimeindex(self):
+        from pandas.tseries.holiday import USFederalHolidayCalendar
+
+        hcal = USFederalHolidayCalendar()
+        freq = CBMonthEnd(calendar=hcal)
+
+        assert date_range(start="20120101", end="20130101", freq=freq).tolist()[
+            0
+        ] == datetime(2012, 1, 31)
diff --git a/pandas/tests/tseries/offsets/test_month.py b/pandas/tests/tseries/offsets/test_month.py
index b9c0cfe75fe7e..f02cb3dd7576e 100644
--- a/pandas/tests/tseries/offsets/test_month.py
+++ b/pandas/tests/tseries/offsets/test_month.py
@@ -1,19 +1,14 @@
 """
-Tests for CBMonthEnd CBMonthBegin, SemiMonthEnd, and SemiMonthBegin in offsets
+Tests for the following offsets:
+- SemiMonthBegin
+- SemiMonthEnd
 """
-from datetime import (
-    date,
-    datetime,
-)
+from datetime import datetime
 
-import numpy as np
 import pytest
 
 from pandas._libs.tslibs import Timestamp
 from pandas._libs.tslibs.offsets import (
-    CBMonthBegin,
-    CBMonthEnd,
-    CDay,
     SemiMonthBegin,
     SemiMonthEnd,
 )
@@ -29,317 +24,6 @@
     assert_is_on_offset,
     assert_offset_equal,
 )
-from pandas.tests.tseries.offsets.test_offsets import _ApplyCases
-
-from pandas.tseries import offsets as offsets
-from pandas.tseries.holiday import USFederalHolidayCalendar
-
-
-class CustomBusinessMonthBase:
-    def setup_method(self, method):
-        self.d = datetime(2008, 1, 1)
-
-        self.offset = self._offset()
-        self.offset1 = self.offset
-        self.offset2 = self._offset(2)
-
-    def test_eq(self):
-        assert self.offset2 == self.offset2
-
-    def test_mul(self):
-        pass
-
-    def test_hash(self):
-        assert hash(self.offset2) == hash(self.offset2)
-
-    def test_roundtrip_pickle(self):
-        def _check_roundtrip(obj):
-            unpickled = tm.round_trip_pickle(obj)
-            assert unpickled == obj
-
-        _check_roundtrip(self._offset())
-        _check_roundtrip(self._offset(2))
-        _check_roundtrip(self._offset() * 2)
-
-    def test_copy(self):
-        # GH 17452
-        off = self._offset(weekmask="Mon Wed Fri")
-        assert off == off.copy()
-
-
-class TestCustomBusinessMonthEnd(CustomBusinessMonthBase, Base):
-    _offset = CBMonthEnd
-
-    def test_different_normalize_equals(self):
-        # GH#21404 changed __eq__ to return False when `normalize` does not match
-        offset = self._offset()
-        offset2 = self._offset(normalize=True)
-        assert offset != offset2
-
-    def test_repr(self):
-        assert repr(self.offset) == "<CustomBusinessMonthEnd>"
-        assert repr(self.offset2) == "<2 * CustomBusinessMonthEnds>"
-
-    def test_call(self):
-        with tm.assert_produces_warning(FutureWarning):
-            # GH#34171 DateOffset.__call__ is deprecated
-            assert self.offset2(self.d) == datetime(2008, 2, 29)
-
-    def testRollback1(self):
-        assert CDay(10).rollback(datetime(2007, 12, 31)) == datetime(2007, 12, 31)
-
-    def testRollback2(self):
-        assert CBMonthEnd(10).rollback(self.d) == datetime(2007, 12, 31)
-
-    def testRollforward1(self):
-        assert CBMonthEnd(10).rollforward(self.d) == datetime(2008, 1, 31)
-
-    def test_roll_date_object(self):
-        offset = CBMonthEnd()
-
-        dt = date(2012, 9, 15)
-
-        result = offset.rollback(dt)
-        assert result == datetime(2012, 8, 31)
-
-        result = offset.rollforward(dt)
-        assert result == datetime(2012, 9, 28)
-
-        offset = offsets.Day()
-        result = offset.rollback(dt)
-        assert result == datetime(2012, 9, 15)
-
-        result = offset.rollforward(dt)
-        assert result == datetime(2012, 9, 15)
-
-    on_offset_cases = [
-        (CBMonthEnd(), datetime(2008, 1, 31), True),
-        (CBMonthEnd(), datetime(2008, 1, 1), False),
-    ]
-
-    @pytest.mark.parametrize("case", on_offset_cases)
-    def test_is_on_offset(self, case):
-        offset, d, expected = case
-        assert_is_on_offset(offset, d, expected)
-
-    apply_cases: _ApplyCases = [
-        (
-            CBMonthEnd(),
-            {
-                datetime(2008, 1, 1): datetime(2008, 1, 31),
-                datetime(2008, 2, 7): datetime(2008, 2, 29),
-            },
-        ),
-        (
-            2 * CBMonthEnd(),
-            {
-                datetime(2008, 1, 1): datetime(2008, 2, 29),
-                datetime(2008, 2, 7): datetime(2008, 3, 31),
-            },
-        ),
-        (
-            -CBMonthEnd(),
-            {
-                datetime(2008, 1, 1): datetime(2007, 12, 31),
-                datetime(2008, 2, 8): datetime(2008, 1, 31),
-            },
-        ),
-        (
-            -2 * CBMonthEnd(),
-            {
-                datetime(2008, 1, 1): datetime(2007, 11, 30),
-                datetime(2008, 2, 9): datetime(2007, 12, 31),
-            },
-        ),
-        (
-            CBMonthEnd(0),
-            {
-                datetime(2008, 1, 1): datetime(2008, 1, 31),
-                datetime(2008, 2, 7): datetime(2008, 2, 29),
-            },
-        ),
-    ]
-
-    @pytest.mark.parametrize("case", apply_cases)
-    def test_apply(self, case):
-        offset, cases = case
-        for base, expected in cases.items():
-            assert_offset_equal(offset, base, expected)
-
-    def test_apply_large_n(self):
-        dt = datetime(2012, 10, 23)
-
-        result = dt + CBMonthEnd(10)
-        assert result == datetime(2013, 7, 31)
-
-        result = dt + CDay(100) - CDay(100)
-        assert result == dt
-
-        off = CBMonthEnd() * 6
-        rs = datetime(2012, 1, 1) - off
-        xp = datetime(2011, 7, 29)
-        assert rs == xp
-
-        st = datetime(2011, 12, 18)
-        rs = st + off
-        xp = datetime(2012, 5, 31)
-        assert rs == xp
-
-    def test_holidays(self):
-        # Define a TradingDay offset
-        holidays = ["2012-01-31", datetime(2012, 2, 28), np.datetime64("2012-02-29")]
-        bm_offset = CBMonthEnd(holidays=holidays)
-        dt = datetime(2012, 1, 1)
-        assert dt + bm_offset == datetime(2012, 1, 30)
-        assert dt + 2 * bm_offset == datetime(2012, 2, 27)
-
-    @pytest.mark.filterwarnings("ignore:Non:pandas.errors.PerformanceWarning")
-    def test_datetimeindex(self):
-        from pandas.tseries.holiday import USFederalHolidayCalendar
-
-        hcal = USFederalHolidayCalendar()
-        freq = CBMonthEnd(calendar=hcal)
-
-        assert date_range(start="20120101", end="20130101", freq=freq).tolist()[
-            0
-        ] == datetime(2012, 1, 31)
-
-
-class TestCustomBusinessMonthBegin(CustomBusinessMonthBase, Base):
-    _offset = CBMonthBegin
-
-    def test_different_normalize_equals(self):
-        # GH#21404 changed __eq__ to return False when `normalize` does not match
-        offset = self._offset()
-        offset2 = self._offset(normalize=True)
-        assert offset != offset2
-
-    def test_repr(self):
-        assert repr(self.offset) == "<CustomBusinessMonthBegin>"
-        assert repr(self.offset2) == "<2 * CustomBusinessMonthBegins>"
-
-    def test_call(self):
-        with tm.assert_produces_warning(FutureWarning):
-            # GH#34171 DateOffset.__call__ is deprecated
-            assert self.offset2(self.d) == datetime(2008, 3, 3)
-
-    def testRollback1(self):
-        assert CDay(10).rollback(datetime(2007, 12, 31)) == datetime(2007, 12, 31)
-
-    def testRollback2(self):
-        assert CBMonthBegin(10).rollback(self.d) == datetime(2008, 1, 1)
-
-    def testRollforward1(self):
-        assert CBMonthBegin(10).rollforward(self.d) == datetime(2008, 1, 1)
-
-    def test_roll_date_object(self):
-        offset = CBMonthBegin()
-
-        dt = date(2012, 9, 15)
-
-        result = offset.rollback(dt)
-        assert result == datetime(2012, 9, 3)
-
-        result = offset.rollforward(dt)
-        assert result == datetime(2012, 10, 1)
-
-        offset = offsets.Day()
-        result = offset.rollback(dt)
-        assert result == datetime(2012, 9, 15)
-
-        result = offset.rollforward(dt)
-        assert result == datetime(2012, 9, 15)
-
-    on_offset_cases = [
-        (CBMonthBegin(), datetime(2008, 1, 1), True),
-        (CBMonthBegin(), datetime(2008, 1, 31), False),
-    ]
-
-    @pytest.mark.parametrize("case", on_offset_cases)
-    def test_is_on_offset(self, case):
-        offset, dt, expected = case
-        assert_is_on_offset(offset, dt, expected)
-
-    apply_cases: _ApplyCases = [
-        (
-            CBMonthBegin(),
-            {
-                datetime(2008, 1, 1): datetime(2008, 2, 1),
-                datetime(2008, 2, 7): datetime(2008, 3, 3),
-            },
-        ),
-        (
-            2 * CBMonthBegin(),
-            {
-                datetime(2008, 1, 1): datetime(2008, 3, 3),
-                datetime(2008, 2, 7): datetime(2008, 4, 1),
-            },
-        ),
-        (
-            -CBMonthBegin(),
-            {
-                datetime(2008, 1, 1): datetime(2007, 12, 3),
-                datetime(2008, 2, 8): datetime(2008, 2, 1),
-            },
-        ),
-        (
-            -2 * CBMonthBegin(),
-            {
-                datetime(2008, 1, 1): datetime(2007, 11, 1),
-                datetime(2008, 2, 9): datetime(2008, 1, 1),
-            },
-        ),
-        (
-            CBMonthBegin(0),
-            {
-                datetime(2008, 1, 1): datetime(2008, 1, 1),
-                datetime(2008, 1, 7): datetime(2008, 2, 1),
-            },
-        ),
-    ]
-
-    @pytest.mark.parametrize("case", apply_cases)
-    def test_apply(self, case):
-        offset, cases = case
-        for base, expected in cases.items():
-            assert_offset_equal(offset, base, expected)
-
-    def test_apply_large_n(self):
-        dt = datetime(2012, 10, 23)
-
-        result = dt + CBMonthBegin(10)
-        assert result == datetime(2013, 8, 1)
-
-        result = dt + CDay(100) - CDay(100)
-        assert result == dt
-
-        off = CBMonthBegin() * 6
-        rs = datetime(2012, 1, 1) - off
-        xp = datetime(2011, 7, 1)
-        assert rs == xp
-
-        st = datetime(2011, 12, 18)
-        rs = st + off
-
-        xp = datetime(2012, 6, 1)
-        assert rs == xp
-
-    def test_holidays(self):
-        # Define a TradingDay offset
-        holidays = ["2012-02-01", datetime(2012, 2, 2), np.datetime64("2012-03-01")]
-        bm_offset = CBMonthBegin(holidays=holidays)
-        dt = datetime(2012, 1, 1)
-
-        assert dt + bm_offset == datetime(2012, 1, 2)
-        assert dt + 2 * bm_offset == datetime(2012, 2, 3)
-
-    @pytest.mark.filterwarnings("ignore:Non:pandas.errors.PerformanceWarning")
-    def test_datetimeindex(self):
-        hcal = USFederalHolidayCalendar()
-        cbmb = CBMonthBegin(calendar=hcal)
-        assert date_range(start="20120101", end="20130101", freq=cbmb).tolist()[
-            0
-        ] == datetime(2012, 1, 3)
 
 
 class TestSemiMonthEnd(Base):