Pennsylvania CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirement
bachelor’s degree or higher from a regionally accredited college or university

Minimum education requirement
150 semester hours including:

  • 24 semester hours of accounting and auditing, business law, finance, microeconomics, macroeconomics or tax subjects
  • 12 semester credits in accounting, auditing and tax subjects of a content satisfactory to the board, not necessarily as part of your undergraduate or graduate work

Minimum experience requirement
At least 1,600 hours of qualifying experience during the 60-month period immediately preceding the date of application that included 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.

The 1,600 hours of qualifying experience shall be acquired over a period of not less than 12 months.

Every two years.

80 CPE hours during the two-year period preceding the start of the next license period is required.

A minimum of 20 CPE hours during each year of the two-year period.

Other requirements
Must be 18 years of age and of good moral character.

An initial candidate for the CPA examination shall have three individuals, including one certified public accountant, sign the examination application as character references. The individuals selected as character references shall be residents of this Commonwealth who have known the candidate for at least three years and who are not related to the candidate.


Education, degree, residency

Experience, references

Renewals, CPE

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