Do you want to become a Certified Public Accountant (CPA) in Pennsylvania? To become a CPA in Pennsylvania, you must adhere to a unique set of rules and requirements to take the CPA Exam and get your CPA license. Read on to learn about these requirements.
Understanding Pennsylvania CPA Requirements
Obtaining a CPA license in any state requires following a standardized procedure. Even though each state has its own rules and requirements for obtaining a CPA license, there are a few consistencies. Let's explore the Pennsylvania CPA license requirements to gain a better understanding.
| Social Security Requirement | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirement for Licensure | *Varies by pathway; see below |
| Pass the Exam | Score at least 75 in each section to pass. |
| Work Experience | *Varies by pathway; see below |
| Ethics Exam Requirements | No |
| International CPA Examination Program | Yes, is a participant |
*Legislative Update: SB719 (Effective June 30, 2025)
Effective June 30, 2025, Pennsylvania began offering an alternative pathway to licensure.
Educational Requirements
Pennsylvania offers different education options for CPA licensure, depending on your degree level and total credits completed. To qualify, you must meet 1 of the following:
Option 1: Complete a baccalaureate or higher degree from a college or university accredited by a nationally recognized accrediting agency, and complete 150 semester credits of post-secondary education, including:
- At least 24 semester credits in accounting and auditing, business law, economics, technology, finance, or tax (content must be satisfactory to the board).
- An additional 12 semester credits in accounting and auditing or tax subjects (content must be satisfactory to the board), which do not have to be part of your undergraduate or graduate program.
Or
Option 2: Complete a baccalaureate degree from a college or university accredited by a nationally recognized accrediting agency, and complete:
- At least 24 semester credits in accounting and auditing, business law, economics, technology, finance, or tax (content must be satisfactory to the board), and these credits do not have to be part of your undergraduate program.
Or
Option 3: Complete a master’s degree or other post-graduate degree from a college or university accredited by a nationally recognized accrediting agency, and complete:
- At least 24 semester credits in accounting and auditing, business law, economics, technology, finance, or tax (content must be satisfactory to the board), and these credits do not have to be part of your undergraduate or graduate program.
Work Experience Requirements
Pennsylvania’s work experience requirement depends on the education pathway you choose:
- 1 year (1,600 hours) if you completed a baccalaureate degree with 150 semester credits of post-secondary education or have completed a master’s degree
Or
- 2 years (3,200 hours) if you completed a baccalaureate degree.
Experience must be completed within a 60-month period before your licensure application dates.
Pennsylvania CPA Exam & Licensing: Cost and Fees
Pennsylvania CPA applicants are required to pay a $96 fee for the review of their educational credentials, as well as a $96 fee to submit their exam application. Each CPA exam section carries its own registration cost. If a section needs to be retaken, the exam fee for that section must be paid again at the time of reapplication.
| Pennsylvania CPA Exam Fees | |
|---|---|
| Education Evaluation Fee | $96 |
| Exam Application Fee | $96 |
| Auditing and Attestation (AUD) | $262.64 |
| Financial Accounting and Reporting (FAR) | $262.64 |
| Regulation (REG) | $262.64 |
| ISC/BAR/TCP | $262.64 |
| Total: | $1,242.56 |
Pass the 3 core sections, AUD, FAR, and REG, and 1 discipline section: Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), or Tax Compliance and Planning (TCP).
When you apply for a CPA license, an application fee must be paid. Pennsylvania’s initial application fee for a CPA license is $65. Additionally, a $100 fee is charged for the biennial renewal.
License Renewal Requirements
CPAs in Pennsylvania must renew their certification every 2 years, from Jan. 1 to Dec. 31. You must meet the Continuing Professional Education (CPE) requirements on time to renew your license.
Continuing Education Requirements
All first-time CPA licensees must complete 80 hours of CPE in subjects relevant to professional competence. You need to complete the required CPE during the 2 years preceding the filing date of your application. Each year must have a minimum of 20 hours of CPE.
Pennsylvania CPA Exam: Exam Dates, Score Release, and Scheduling
Candidates can apply for the CPA Exam upon satisfying the state requirements. However, knowing the target CPA Exam, score release dates, and the application process is essential. These details help you better plan for the exam.
Exam Dates and Score Release
The target CPA Exam and score release dates are available on the American Institute of Certified Public Accountants (AICPA®) website. Candidates must verify this information and schedule the exam according to their preference. Continuous testing is disabled for the CPA Exam to account for standard-setting analyses and activities.
Scheduling the CPA Examination
Each state has a slightly different application process. Here's a quick guide to applying for and scheduling the Pennsylvania CPA Exam.
Pennsylvania CPA candidates can apply for the CPA Exam by creating an Okta Account on the CPA Portal. The portal serves as your single point of contact for accessing your CPA Exam status and eligibility, receiving your Notice to Schedule (NTS), and viewing your scores.
As a participant in the International CPA Examination Program, international candidates or those who’ve completed their education outside the United States can apply for the Pennsylvania CPA Exam.
To sit for the CPA Exam, you must first be deemed eligible by submitting an education evaluation application with a fee of $90. You must meet all the criteria and ensure your educational transcripts are sent to NASBA directly from your institution/university. If you’ve completed the academic requirements outside of the United States, use the services of any of the following evaluators:
- NASBA International Evaluation Services (NIES)
- Foreign Academic Credential Service, Inc. (FACS)
- Educational Records Evaluation Service, Inc. (ERES).
Once your eligibility is confirmed, NASBA will share an Authorization to Test (ATT). The next step is to submit an exam section application for the CPA Exam, 1 section at a time, by paying a fee of $344.80. An NTS is issued for each application, and a Candidate Exam Section ID (CES ID) is issued for exam scheduling.
Visit the Prometric website to schedule your CPA Exam. Keep your NTS and CES ID with you while doing so. Do a quick search to find the closest Prometric center and remember to carry a physical copy of the NTS to the testing center on exam day.
You have to pass all sections with a minimum score of 75 in each section. Passing the CPA Exam is mandatory to obtain your license.
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