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At first glance, Pennsylvania CPA requirements may look the same as those in other states. However, the state sets some unique guidelines. Learn more about how to apply with this guide.
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Pennsylvania has become a hotspot for accountants. The state supports many diverse industries, including advanced manufacturing, robotics, and medical technology, and hosts many headquarters for Fortune 500 companies. These businesses require financial and accounting oversight, drawing certified public accountants (CPAs) to the area.
The U.S. Bureau of Labor Statistics ranked Pennsylvania as the fifth state with the most accountants. Two of the most in-demand metropolitan areas for accountants also overlap with Pennsylvania.
Becoming a CPA in Pennsylvania includes many of the same steps as in other states. For example, each applicant must complete 150 credits, fulfill experiential requirements, and pass the CPA exam.
Since the state boasts a large accounting industry, Pennsylvania schools often have undergraduate and graduate accounting programs. Many colleges and universities help students prepare for CPA licensure with specially designed accounting bridge programs.
Discover how to become a CPA in Pennsylvania, including details on exam application and licensure renewal, in this helpful guide.
Learn about start dates, transferring credits, availability of financial aid, and more by contacting the universities below.
Each state includes education requirements for aspiring CPAs, often divided into two stages: requirements for the CPA exam and requirements for licensure. Pennsylvania follows this format, allowing candidates to sit for the exam while still enrolled in college.
The requirements include:
While Pennsylvania's State Board of Accountancy has established credit requirements rather than degree expectations, CPAs in Pennsylvania generally hold master's degrees. A standard bachelor's degree, with just 120 credits, does not meet the 150-credit requirement. Adding a 30-credit master's degree brings aspiring CPAs up to the 150-credit level, though candidates can pursue credits independently of a graduate program to meet this requirement.
Many schools offer accounting bachelor's-to-master's degree programs to help CPAs quickly meet the credit requirement. These programs often focus on CPA exam topics, as well.
Learn more about accounting degrees in PennsylvaniaAlthough the Pennsylvania State Accountancy Board does not list approved or preferred concentrations, it does set course expectations. An applicant needs at least 24 undergraduate or graduate credits in:
While commercial CPA review courses cannot count toward the credit requirements, online accounting courses and CLEP credits from accredited schools qualify. International credits and degrees may also qualify, but an approved organization must evaluate them to prove U.S. equivalency.
CPA licensure candidates also need 12 extra credits in accounting, auditing, or tax at the undergraduate or graduate level. A general accounting major may include enough major-specific credits, but a graduate accounting concentration in tax or auditing could help students meet the requirements.
The Pennsylvania State Board of Accountancy requires at least 1,600 hours of qualifying experience within the five years preceding licensure application. Each candidate must spend a minimum of 12 months accumulating these hours, working in at least one of the following areas:
All work must relate to accounting. For example, bookkeeping tasks at an accounting firm or teaching college-level statistics courses would not qualify.
During this experience, a licensed CPA who employs or works with the candidate must evaluate and verify all hours. This professional then completes a Verification of Experience Form, noting the dates, hours, and type of accounting work, and submits it when the candidate applies for licensure.
Discover the value of internships and practicumsAspiring CPAs across the country take the four-part Uniform CPA exam. However, each state sets unique registration requirements and processes. The sections below explore the CPA exam requirements and registration process for applicants in Pennsylvania.
A first-time exam applicant must have completed 120 post-secondary credits from an accredited U.S. institution. Similar to the licensure requirements, exam candidates must complete at least 24 credits — either undergraduate or graduate — in any of these board-approved topics:
Exam applicants must also be at least 18 and demonstrate strong ethics. The state board does not require the AICPA ethics exam. Instead, students must submit a Moral Character Reference Form with three non-familial references: one CPA and two non-CPAs.
All references must know the applicant for at least three years and hold Pennsylvania residency. However, a candidate does not need to meet residency or citizenship requirements or have a Social Security number (SSN) to sit for the exam.
Active, out-of-state CPAs in good standing can apply directly for reciprocal licensure in Pennsylvania without sitting for the exam. Approval depends on the board's evidence review.
The Pennsylvania CPA exam application begins on NASBA's online platform. After setting up an account and agreeing to the terms, open the CPA Portal from the dashboard and follow the new candidate link. When asked for the jurisdiction, choose the Pennsylvania State Board of Accountancy.
The resulting application helps determine exam eligibility. Students must provide general information, a list of all post-secondary institutions attended, proof of moral character, and an initial $90 payment to cover evaluation fees. This candidacy evaluation application requests but does not require an SSN.
Before paying and submitting the application, each candidate must upload references and a completed copy of the Moral Character Reference Form. They must also separately request transcripts from every college and university listed on the application. These documents — and any international education evaluations — must go to NASBA's CPA Examination Services via email or mail.
Once approved for the exam, Pennsylvania CPA candidates can apply to take the exam sections. This registration can occur in any order and does not depend on enrollment status.
NASBA accepts multi-section registration but not on a single application. Each submission corresponds to a specific Notice to Schedule (NTS), so section applications must remain separate.
Although candidates can apply for all sections simultaneously, they should consider their exam readiness. Each section registration requires a $352.64 non-refundable fee. As soon as students receive an NTS, they must schedule the exam within six months, or that fee — and registration — becomes invalid.
Test-takers must pass all four sections within a rolling 18-month period starting from the date of their first pass. If they take longer to pass all sections, the 18 months roll forward, and the earliest passed sections expire. Students can retake each section once every quarterly exam period.
Once applicants pass the Pennsylvania CPA exam, their scores no longer have an expiration date. This policy allows some time for students to finish the credit, degree, and experiential requirements.
After fulfilling all requirements, candidates can start an application on the Pennsylvania Licensing System (PALS). They must pay a non-refundable $65 application fee and provide a criminal history record.
All exam results and education transcripts are automatically transferred from NASBA. However, applicants who have completed extra credits or a degree after the CPA exam must request new transcripts. Only CPA verifiers can upload proof of experience.
License approval time may vary. Incomplete applications require updated documentation after six months and a completely new submission after one year. Upon license approval, employers can verify the status on the PALS database.
Learn more about earning a CPA license across the U.S.Pennsylvania CPA licenses expire at the end of every odd-numbered year. The state accountancy board sends reminders when the renewal application opens, usually in Oct. or Nov., before expiration.
Renewal requires an application by midnight on Dec. 31 of the odd-numbered year, along with a $100 fee. Late applications will result in expired licenses. CPAs with inactive or expired licenses must apply for reactivation, which costs $35.
Newly licensed CPAs do not need to fulfill continuing professional education (CPE) hours during the first two-year period. All other CPAs must complete 80 CPE hours each two-year period, although they do not need to submit proof unless audited.
Professionals should complete CPE hours through organizations approved by the Pennsylvania State Accountancy Board or listed on NASBA's National Registry of CPE Program Sponsors. Activities that count toward CPE can include:
In case of audits, CPAs in Pennsylvania should keep thorough documentation of CPE hours. These documents might include certificates of completion, academic transcripts, signed statements, or published articles.
Thanks to initiatives like CPA Mobility and reciprocity programs, CPAs certified in Pennsylvania can work in many other states with limited restrictions. Likewise, Pennsylvania offers both state and foreign reciprocity programs to CPAs moving to the state. The Pennsylvania temporary practice permit also facilitates interstate work.
The Pennsylvania guidelines for accounting firm ownership mirror those in most other states. Partners do not need CPA licensure to co-own an accounting firm; however, CPA licensees must hold the majority.
Pennsylvania CPA license requirements include 1,600 hours of experience and 150 post-secondary credits. At least 24 credits must cover topics like accounting, business, or economics. Another 12 must focus on auditing, tax, or accounting.
To sit for the Pennsylvania CPA exam, each applicant must have earned at least 120 credits — specifically, 24 in finance, tax, auditing, accounting, business law, technology, or economics. The state board accepts undergraduate and graduate credits.
A CPA must complete 80 hours of continuing professional experience every two years, with at least 20 hours each year. Four of those hours must cover ethics. Attest professionals must also dedicate 24 hours to auditing or attest topics.
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