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    Certified Public Accountant Pennsylvania Licensure Requirements Snapshot

    Bachelor's Degree

    1 Examination

    Experience

    80 Hours of Continuing Education (unless exempt)

    $65.00 Initial Fee

    $100.00 Renewal Fee

    An accountant certified by a state examining board as having fulfilled the requirements of state law to be a public accountant. Public Accounting is the practice to perform accounting skills, including, but not limited to, management advisory or consulting services, business valuations, financial planning, preparation of tax returns or furnishing of advice on tax matters by a person holding out as a certified public accountant, public accountant or firm

    Degree Requirement: 

    For Examination:  A candidate to sit for the Certified Public Accountant (CPA) certification examination shall have completed at least 120 semester credits of post-secondary education from a college or university accredited by a nationally recognized accrediting agency recognized by the United States Department of Education, or a college or university approved by the Board, including at least a total of 24 semester credits in accounting, auditing, business law, economics, technology, finance, or tax subjects of content satisfactory to the Board.

    For Licensure:  A candidate for licensure as a Certified Public Accountant (CPA) may choose one of three pathways:

    • Graduated with a baccalaureate or higher degree  from a college or university accredited by a nationally recognized accrediting agency recognized by the United States Department of Education, or a college or university approved by the board, and completed a total of 150 semester credits of post-secondary education, including at least a total of 24 semester credits of accounting and auditing, business law, economics, technology, finance or tax subjects of a content satisfactory to the board and an additional 12 semester credits in accounting and auditing subjects or tax subjects of a content satisfactory to the board, not necessarily as part of the individual's undergraduate or graduate work.  Candidates choosing this path must have at least one full year and 1600 hours of qualifying experience.
    • Graduated with a baccalaureate or higher degree  from a college or university accredited by a nationally recognized accrediting agency recognized by the United States Department of Education, or a college or university approved by the board, including at least a total of 24 semester credits of accounting and auditing, business law, economics, technology, finance or tax subjects of a content satisfactory to the board, not necessarily as part of the individual's undergraduate or graduate work.  Candidates choosing this path must have at least two full years and 3200 hours of qualifying experience.
    • Graduated with a Master's degree or other post-graduate degree from a college or university accredited by a nationally recognized accrediting agency recognized by the United States Department of Education, or a college or university approved by the board, including at least a total of 24 semester credits of accounting and auditing, business law, economics, technology, finance or tax subjects of a content satisfactory to the board, not necessarily as part of the individual's undergraduate or graduate work.  Candidates choosing this path must have at least one full year and 1600 hours of qualifying experience.

    Foreign Education:  Candidates who completed post-secondary education credits in another country must have their education evaluated by one of the following agencies:

    • NASBA (800) CPA-EXAM, www.nasba.org
    • Educational Credential Evaluators, Inc. (414) 289-3412,www.ece.org
    • Foreign Academic Credentials Service, Inc. (618) 656-5291, www.facsusa.com
    • Josef Silny & Associates, Inc. (305) 273-1616, www.jsilny.com
    • Foreign Credentials Service of America (512) 459-8428, info@foreigncredentials.org
    • World Education Services (800) 361-6106, https://www.wes.org/contact-us/

    Examination Requirement:

    1 Examination - Candidates must pass the Uniform CPA Examination.  Candidates should contact the National Association of State Boards of Accounting (NASBA) to schedule the Uniform CPA examination.

    Experience: 

    • Bachelor's degree with 150 semester credits - 12 months and 1,600 Hours - A candidate for CPA certification shall have completed at least 12 full months with no less than 1,600 hours of qualifying experience during the 60- month period* immediately preceding the date of application. This includes providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills which were gained through employment in government, industry, academia or public practice.  Experience must be verified by a CPA who both worked with the candidate and who was actively licensed during the period being reported.  In the alternative, experience can be verified using NASBA’s Experience Verification Service.
    • Bachelor's degree with less than 150 semester credits - 24 months and 3,200 Hours - A candidate for CPA certification shall have completed at least 24 full months with no less than 3,200 hours of qualifying experience during the 60- month period* immediately preceding the date of application. This includes providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills which were gained through employment in government, industry, academia or public practice.  Experience must be verified by a CPA who both worked with the candidate and who was actively licensed during the period being reported.  In the alternative, experience can be verified using NASBA’s Experience Verification Service.
    • Master's degree or other post-graduate degree - 12 months and 1,600 Hours - A candidate for CPA certification shall have completed at least 12 full months with no less than 1,600 hours of qualifying experience during the 60- month period* immediately preceding the date of application. This includes providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills which were gained through employment in government, industry, academia or public practice.  Experience must be verified by a CPA who both worked with the candidate and who was actively licensed during the period being reported.  In the alternative, experience can be verified using NASBA’s Experience Verification Service.

    Continuing Education: 

     

    • 80 Hours - A regular or reciprocal applicant for an initial license shall have completed 80 Continuing Professional Education (CPE) hours, in the subject areas relating to CPE subject areas; relevance to professional competence, during the 2-year  period preceding the filing date of the application. A licensee is not required to complete continuing education during the biennium in which the licensee passed the CPA Exam.  The biennium runs from January 1 of the even year through December 31 of the odd year.  Credits must be from approved providers and include the following:
      • 4 credits in Ethics
      • If participating in attest services, 24 credits in accounting/auditing.
      • No more than 40 self-study credits.
      • No more than 40 credits as a teacher/discussion leader.
      • Courses must be at least 50 minutes in length (one full CPE credit) to be accepted.
      • College/University credits may only be used for CPE if they are not required to be counted toward the Degree Requirement.

     

    Initial Licensing Fee: 

    $65.00

    Licensure Renewal Fee: 

    $100.00 - Biennial renewal of license.

    Licensure by Reciprocity:

    Certificates Issued by Domestic Reciprocity & Licensure by Act 41: Reciprocity - Without requiring the examination otherwise required under the licensing act, the board may issue a certificate of certified public accountant to a holder of a certificate of certified public accountant in full force and effect issued by any other state following passage of an examination if the applicant shall submit evidence satisfactory to the board.

    Act 41 allows for portability of out-of-state professional licensees coming to work in Pennsylvania. Act 41 does this by granting all boards and commissions within the Commonwealth the authority to endorse licensees from other states, territories or jurisdictions (with substantially equivalent licensing requirements) who are active, in good standing and without discipline against their license or criminal conviction.

    A licensee practicing under reciprocity or automatic mobility shall only be required to comply with the continuing education requirements of the jurisdiction where the licensee's principal license is active and renewed, which is the licensee's principal place of business.  If the licensee's principal place of business is in Pennsylvania, or if the licensee's principal place of business is in a state that has no continuing education requirements, the licensee must comply with the continuing education requirements for renewal under Pennsylvania's Laws and Regulations.