Pennsylvania CPA Exam Requirements


Education Requirements

150 Semester Hours Required to Sit for the Exam? No
Minimum Degree Required: Baccalaureate

Additional Educational Requirements

  • Baccalaureate degree with at least 24 semester hours in accounting subjects including accounting and auditing, business law, finance or tax subjects


Need 150 hours to be granted certificate but do not need 150 to sit for exam.

Residency Requirements

U.S. Citizenship Required: No
Applicant must be a resident, employee, OR have office in the state? Yes

Age Requirements

Age Minimum: 18

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Pennsylvania CPA Exam Requirements exam fees

Initial Application Fee: $95
Audit: $193.45
Financial: $193.45
Regulation: $193.45
Business: $193.45
Total: $868.80

Special Fees: $95 re-examination application fee regardless of the number of parts requested.

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Pennsylvania CPA Exam Requirements state board contacts

Pennsylvania State Board of Accountancy
2601 North Third St.
Harrisburg, PA 17110

Phone: 717-783-1404
Fax: 717-705-5540

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Pennsylvania CPA Exam Requirements Application Process

  • Review exam requirements

    To sit for the CPA exam as a first-time four-part candidate in Pennsylvania, follow these steps: You must be at least 18 years of age, a resident* of Pennsylvania and you will need:

    1. A Bachelor’s degree from a regionally accredited college or university approved at the time of graduation by the Department of Education, to include 24 semester hours** in accounting, auditing, business law, finance or taxation subjects, or

    2. A Master’s, or other post-graduate, degree from a regionally accredited college or university approved at the time of graduation by the Department of Education, to include 24 hours** as required in #1 above, or

    3. A Bachelor’s, or higher, degree from a regionally accredited college or university approved at time of graduation by the Department of Education with 150 credit hours of post secondary education, to include 36 hours** as required in #1 and #2 above.

  • Submit your exam application, enroll in Becker
    If you meet the educational requirements, submit your application to the CPA Examination Services Pennsylvania Coordinator in Nashville, Tennessee. The application fee will be $95 and the exam fees will be $773.80 for a total of $868.80. Allow up to two weeks after receipt of application, fees and transcripts for processing. You are able to apply for one or more sections of the exam at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months. Your name on the application should exactly match your name on your primary form of identification, which is usually your driver's license. At this time you should also begin planning your study approach by making inquiries into CPA reviews available in your area. The Becker CPA Review offers classes live, online or self-study to accommodate the needs of all candidates.
  • Request and forward your transcripts
    Contact any educational institutions attended and request that transcripts be forwarded to CPA Examination Services for their evaluation. If you do not expect any problems in processing your application it is best to make plans to start your review at this time. The Becker CPA Review will significantly increase your chances of passing the exam.
  • Pay your exam fees
    After receiving the required information, CPA Examination Services will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a Notice to Schedule (NTS) which is good for six months; however, since every third is non-testing, the NTS covers four testing months.
  • Schedule your exam
    Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at You can take the exam at a site in Allentown, Clarks Summit, Erie, Harrisburg, King of Prussia, Lancaster, Monroeville, North Wales, Philadelphia, Pittsburgh, York, or any other Prometric location that is convenient to you.