How to Get a CPA in Pennsylvania
Key Takeaways
- Become a CPA in Pennsylvania by completing a minimum of a bachelor’s degree with at least 120 credits, gaining at least 1-2 years of experience, and passing the CPA exam.
- Pennsylvania CPA requirements vary based on your education, with the state offering three education and experience pathways to qualify for licensure.
- A CPA must renew their license every two years and complete 80 hours of continuing education to stay active.
Pennsylvania’s strong business landscape creates relatively consistent demand for accounting professionals across industries. Becoming a certified public accountant (CPA) in Pennsylvania gives you access to the state’s diverse economy, driven by major industries like energy and robotics. Pennsylvania is also home to bustling metropolitan areas like Philadelphia and Pittsburgh, which house locations for each of the Big Four accounting firms.
You also have choices regarding how to pursue CPA licensure in PA. As of June 2025, the state offers an additional pathway that doesn’t require candidates to have a master’s degree or 150 credits of college coursework.
Explore Pennsylvania CPA requirements for education, experience, exam eligibility, and license renewal.
Education Requirements for PA CPAs
All states require CPA candidates to meet education requirements before taking the Uniform CPA Examination and becoming licensed, but requirements vary.
Pennsylvania has pushed for additional education pathways to make CPA licensure more accessible and meet industry demand with qualified candidates.
The latest Pennsylvania law allows each aspiring CPAs with a bachelor’s degree to become licensed by completing an extra year of professional experience. This pathway requires just 120 credits from an accredited college or university approved by the Pennsylvania State Board of Accountancy.
Two additional education pathways are available:
- Bachelor’s degree with an additional 30 credits, for a total of 150 credits, with one year of professional experience
- Master’s degree with one year of professional experience
Concentrations, Courses, and Credits
Pennsylvania doesn’t specify degree concentrations for CPA candidates. However, they’ll need to complete at least 24 credits in any or all of the following areas, either in addition to or as part of their degrees, for any of the three education pathways:
- Auditing
- Accounting
- Business law
- Economics
- Finance
- Tax
- Technology
The board requires another 12 credits in auditing, accounting, or taxation for those pursuing the 150-credit pathway with a bachelor’s degree.
Generally, a bachelor’s or master’s degree in accounting or business with an accounting concentration can satisfy these requirements. Other viable options include finance, economics, business analysis, business administration, and tax accounting.
If you believe you have met the education requirements through more than one school, you must submit official transcripts from each school directly to the National Association of State Boards of Accountancy (NASBA). NASBA evaluates all credits to ensure you meet the 120-credit requirement to sit for the exam and have fulfilled all education criteria.
Pennsylvania Experience Requirements
Pennsylvania CPA requirements include an experience component for all candidates. The amount of professional experience depends on the chosen educational pathway:
- Master’s Degree: One year and 1,600 hours, minimum
- Bachelor’s Degree Plus 30 Credits: One year and 1,600 hours, minimum
- Bachelor’s Degree (New Pathway, 120 Credits): Two years and 3,200 hours, minimum
- Accounting
- Attestation
- Compilation
- Consulting
- Financial advisory
- Management advisory
- Taxation
- Auditing
- Accounting
- Business law
- Economics
- Finance
- Tax
- Technology
- Official transcripts from each school you list in your application, sent directly from the schools to NASBA CPA Examination Services, or CPAES
- International education evaluation, if applicable
- Moral Character Reference Form
- Social Security number certification form
- Testing Accommodations Request Form, if applicable
- Business Analysis and Reporting (BAR)
- Information Systems and Controls (ISC)
- Tax Compliance and Planning (TCP)
- Courses must be at least 50 minutes to qualify for one CPE credit
- Courses do not count as CPE if they were part of your degree program to qualify as a CPA
- No more than 40 credits from self-studying
- No more than 40 credits as a teacher or discussion leader
- Four credits must be in ethics
- 24 credits must be in accounting or auditing if you participate in attestation services
All experience hours must take place within five years before applying for licensure. Experience must qualify as employment within public practice, government, academia, or industry, and include any of the following skills:
Additionally, an actively licensed CPA needs to supervise and verify your experience, or you can submit your experience for evaluation through NASBA’s Experience Verification Service.
CPA Exam Requirements
Pennsylvania CPA requirements include passing the Uniform CPA Examination, which is the same test for candidates in all states. However, eligibility requirements to apply for and schedule the exam vary by state.
Here’s what you need to know about taking the CPA exam in Pennsylvania.
Eligibility to Take the Exam
Pennsylvania CPA candidates only need to take the CPA exam. There is no requirement to complete an ethics exam.
To apply and sit for the CPA exam in PA, you’ll need at least 120 college credits or a bachelor’s degree. At least 24 credits have to cover any or all of the following accounting subjects:
Pennsylvania’s State Board of Accountancy must approve the degree-granting institution and the additional 24 credits to ensure your program and courses align with CPA expectations.
To apply for the exam, you must be at least 18 years old and of “good moral character.”
To prove the latter, you’ll fill out a Moral Character Reference Form, which asks you to provide signatures from three references who can attest to your character. References must be residents of Pennsylvania and people you’ve known for at least three years. One must be a CPA.
A candidate does not need U.S. citizenship but must have a Social Security number to sit for the exam.
Applying for and Scheduling the Exam
You need to register an account with NASBA before scheduling and taking the CPA exam in Pennsylvania by visiting the NASBA account portal. Use the portal to apply to sit for the CPA exam. You’ll need to pay a $93 fee when you apply, which covers NASBA’s evaluation of your application.
Submit the following materials to ensure a prompt review of your application:
NASBA sends a Notice to Schedule (NTS) for each exam section it approves you to take. The NTS includes an expiration date by which you need to schedule and take the exam.
Apply and pay for each of the four exam sections using a separate application. As of Sept. 2025, each section costs $355.64. You can choose which discipline you’d like to test for from the following:
You can schedule and take each exam section in any order, although you must complete all sections within 30 months of the date of your first score release. Failing to do so requires you to repay for and retake any passed sections that fall outside of the 30-month window.
Get more CPA exam resources:
After Passing the Exam
After passing all four sections of the exam and meeting all other Pennsylvania CPA requirements, you can apply for CPA licensure through the Pennsylvania Licensing System. The fee for initial licensure is $65.
The length of time it takes to approve CPA license applications varies. You can help ensure a smooth approval process by making sure you include up-to-date and all requested documentation when you apply.
Once licensed, employers can verify your credentials via Pennsylvania’s professional and occupational licensing verification service.
Maintaining Licensure
Pennsylvania has a biennial renewal period, with licenses expiring on Dec. 31 of each odd-numbered year. You’ll receive a notice from the State Board of Accountancy within 2-3 months of your renewal date. The renewal fee is $100.
If you don’t apply for renewal before 11:59 PM on Dec. 31 of the expiring year, you’ll need to apply for reactivation, which is subject to fines.
During each renewal period, except for the biennium in which you became licensed, you must complete at least 80 hours of continuing professional education (CPE). The board has the following CPE requirements:
Document all CPE with certificates of completion that state your name, course information, and sponsor information.
Consider membership with the Pennsylvania Institute of CPAs or the Pennsylvania Society of Tax and Accounting Professionals for ongoing CPE opportunities, including courses, conferences, and webinars.
If you’re a licensed CPA in another state, you can transfer your license or practice in Pennsylvania without having to retake the exam. You’ll need to meet CPE requirements for the state that manages your primary license, unless your principal business is in Pennsylvania or your original state does not have CPE requirements. Many states operate similarly.
To have part ownership of an accounting firm in Pennsylvania, you don’t need to maintain CPA licensure. However, at least 51% of the firm must be owned by licensed CPAs.
Frequently Asked Questions
As of June 2025, Pennsylvania allows CPA candidates with a bachelor’s degree and two years of professional experience to take the Uniform CPA Exam and earn licensure. Previously, CPA candidates needed at least 150 credits for PA licensure.
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