To become a CPA in Pennsylvania, you’ll need to meet the following requirements:
- Education: 120 semester credits to sit for the exam; one of three pathways to certify, depending on your degree level
- Exam: Pass all four sections of the Uniform CPA Exam
- Experience: 1 or 2 years, depending on which education pathway you choose
- Ethics: No standalone ethics exam required – a genuine exception compared to most states
- International candidates: No citizenship required, but a Social Security Number is needed
- Licensure & CPE: Apply to the Pennsylvania State Board of Accountancy for certification (Pennsylvania calls this “certification,” though it grants both certification and licensure together), then maintain it with 80 hours of CPE every 2 years
Pennsylvania offers three separate pathways to certification based on your education level, each with a different experience requirement attached. Choosing the right pathway for your situation can mean the difference between 1 year and 2 years of required work experience.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Pennsylvania CPA requirements: Quick summary
| CPA Requirement | Pennsylvania |
|---|---|
| Hours to sit for exam | 120 semester credits |
| Hours to certify | 150 (bachelor’s pathway) or 120 (new pathway, 2yr exp) or master’s degree |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 1 year (master’s or 150-credit pathway) or 2 years (120-credit new pathway) |
| Ethics requirement | None – no standalone exam required |
| Credit window | 30 months, rolling (confirmed via NASBA) |
| CPE | 80 hours per 2 years |
| Tier system | One-tier (certification and licensure granted together) |
| International candidates | No citizenship or SSN required to sit for exam |
Pennsylvania does not require a standalone ethics exam for CPA certification – a genuine difference from states like California and Texas. Ethics is instead covered through 4 hours of CPE every two-year renewal cycle.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Pennsylvania?
Pennsylvania separates what you need to sit for the exam from what you need to certify afterward, and certification itself offers three distinct pathways depending on your degree level.
To sit for the CPA exam:
| Requirement | Detail |
|---|---|
| Total credit hours | 120 semester credits |
| Institution requirement | Accredited by a nationally recognized accrediting agency, or Board-approved |
To certify, Pathway 1 – bachelor’s degree with 150 credits:
| Requirement | Detail |
|---|---|
| Total credit hours | 150 semester credits |
| Accounting/business coursework | 24 credits (accounting and auditing, business law, economics, technology, finance, or tax) |
| Additional accounting coursework | 12 more credits in accounting, auditing, or tax specifically |
| Work experience required | 1 year, 1,600 hours |
To certify, Pathway 2 (NEW) – bachelor’s degree with 120 credits:
| Requirement | Detail |
|---|---|
| Total credit hours | 120 semester credits (no additional 30 needed) |
| Accounting/business coursework | 24 credits (same subject areas as Pathway 1) |
| Work experience required | 2 years, 3,200 hours |
To certify, Pathway 3 – master’s or other postgraduate degree:
| Requirement | Detail |
|---|---|
| Degree required | Master’s or other postgraduate degree |
| Accounting/business coursework | 24 credits (same subject areas as Pathway 1) |
| Work experience required | 1 year, 1,600 hours |
The 24 required credits don’t need to be part of your degree program itself – they can be earned separately, before or after your degree, as long as the Board considers the content satisfactory.
If your education was completed outside the US, your transcripts need evaluation by an approved service: NASBA, Educational Credential Evaluators, Foreign Academic Credentials Service, Josef Silny & Associates, Foreign Credentials Service of America, or World Education Services.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Pennsylvania?
| Detail | Pennsylvania |
|---|---|
| Education evaluation fee | $96 (one-time) |
| Registration fee per section | $96 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections + fees | $1,554.36 ($268.59 x4 + $96 eval + $96 x4) |
| Credit window | 30 months, rolling from score release date |
| Citizenship required | No |
| Social Security Number required | No |
| Minimum age | 18 |
To apply, sign up for an Okta account through NASBA’s CPA Portal, then submit an education evaluation application ($96) to confirm your 120-credit eligibility, with transcripts sent directly from your school to NASBA’s CPA Examination Services.
Once approved, you’ll apply and pay for each of the four exam sections separately, starting with a $96 exam application fee, and NASBA will issue a Notice to Schedule (NTS) for each section with its own expiration date. You can take the four sections in any order.
Pennsylvania participates in the International CPA Examination Program, so candidates who completed their education outside the US can still apply to sit for the Pennsylvania exam.
Once you pass your first section, your 30-month rolling credit window begins from that section’s score release date, and applies to passing the remaining three.
What are the CPA experience requirements in Pennsylvania?
| Pathway | Experience required |
|---|---|
| Master’s degree | 1 year, 1,600 hours |
| Bachelor’s degree + 150 total credits | 1 year, 1,600 hours |
| Bachelor’s degree, 120 credits (new pathway) | 2 years, 3,200 hours |
Whichever pathway you use, your experience must fall within the 60 months immediately before your certification application date, and must involve accounting, attest, compilation, management advisory, financial advisory, tax, or consulting work gained through government, industry, academia, or public practice.
Your experience must be verified by a CPA who both worked with you and held an active license during that period – alternatively, you can use NASBA’s Experience Verification Service if direct supervisor verification isn’t available.
Nonqualifying experience includes work that isn’t properly verified, nonprofessional work like recruiting or marketing, and paraprofessional or bookkeeping work that doesn’t meet the Board’s specific standards.
Teaching can count toward your experience too, but only if you’ve taught at least two different accounting, auditing, or taxation courses above the introductory level, for a combined equivalent of at least 24 semester hours over 12 to 36 months.
Licence fees
| Fee | Amount |
|---|---|
| Certification and initial CPA licence | $65.00 |
| Biennial renewal of CPA license | $100.00 |
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA ethics requirements in Pennsylvania?
Pennsylvania does not require a standalone ethics exam or ethics course for CPA certification – a genuine difference from states like California and Texas, which require a dedicated ethics exam or course before licensure.
Instead, Pennsylvania folds ethics into your ongoing CPE: 4 hours of ethics-specific CPE are required every two-year renewal cycle, but there’s no separate pre-certification ethics requirement to clear before you’re licensed.
What are the CPA requirements for international candidates in Pennsylvania?
| Detail | Pennsylvania |
|---|---|
| Citizenship required | No |
| Residency required | No |
| Social Security Number required | No |
| Foreign education evaluation | Yes, by an approved service |
| International testing program | Yes (International CPA Examination Program) |
Pennsylvania doesn’t require US citizenship, state residency, an in-state office, or a Social Security Number to sit for the exam.
If your education was earned outside the US, your transcripts need evaluation by one of Pennsylvania’s approved services (NASBA, ECE, FACS, Josef Silny & Associates, Foreign Credentials Service of America, or WES).
Pennsylvania also recognizes mutual agreements with select international accounting bodies for licensure by endorsement, including New Zealand’s and Australia’s chartered accountant institutes, via the IQEX exam pathway.
What are the CPE requirements for CPAs in Pennsylvania?
| Detail | Pennsylvania |
|---|---|
| Total CPE | 80 hours per 2-year biennium |
| Annual minimum | 20 hours per year |
| Ethics CPE | 4 hours per biennium |
| Accounting/auditing (if performing attest services) | 24 hours per biennium |
| Self-study cap | 40 hours maximum |
| Teaching/discussion leader cap | 40 hours maximum |
| Renewal fee | $100 |
| Renewal cycle | Biennial (1 January even year – 31 December odd year) |
You’re exempt from CPE entirely during the biennium in which you passed the CPA exam – a helpful grace period for newly certified CPAs. If your work involves attest services, you’ll need 24 of your 80 hours specifically in accounting and auditing. College or university credits can count toward your CPE only if they weren’t already used to satisfy your original education requirement.
If you’re practicing in Pennsylvania under reciprocity or automatic mobility from another state, you generally only need to meet the CPE requirements of your home state, not Pennsylvania’s – unless your principal place of business is actually in Pennsylvania, or your home state has no CPE requirements at all, in which case Pennsylvania’s rules apply.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
FAQs about Pennsylvania CPA requirements
No – Pennsylvania requires at least 120 semester credits of education (typically a bachelor’s degree or equivalent) to sit for the exam, with no experience-based alternative to formal education.
All three certification pathways require a degree of some kind, though the new 120-credit pathway lets you certify without the additional 30 credits most other states require, in exchange for two years of experience instead of one.
Most candidates take 5-7 years total: around 4-5 years for a bachelor’s degree, 6-18 months to pass all four exam sections, and 1-2 years of work experience depending on your chosen pathway.
Pennsylvania’s no-ethics-exam requirement can shave a small amount of time off the process compared to states that require a separate ethics course or exam before certification.
Yes – Pennsylvania recognizes reciprocity through Act 41, allowing the Board to issue a CPA certificate to holders of an active, valid certificate from another state without retaking the exam, as long as the applicant is in good standing and the originating state’s requirements are substantially equivalent to Pennsylvania’s.
Pennsylvania also recognizes automatic mobility under its CPA Law (Act 27), letting out-of-state CPAs practice in Pennsylvania without a new license under most circumstances.
If your principal place of business is outside Pennsylvania, you generally only need to meet your home state’s CPE requirements while practicing in Pennsylvania under mobility, rather than Pennsylvania’s own CPE rules.
CPA salaries in Pennsylvania vary by region and industry, with Philadelphia and Pittsburgh – both home to Big Four firm offices – generally offering the most competitive salaries given the state’s concentration of finance, energy, and corporate sectors.
For a full breakdown by experience level and specialization, see our CPA salary guide.
No – Pennsylvania doesn’t require US citizenship or state residency to sit for the CPA exam or get licensed, but you will need a Social Security Number to apply.
Generally yes – Pennsylvania is one of 55 jurisdictions recognized as substantially equivalent under the Uniform Accountancy Act, so a CPA licensed in good standing in Pennsylvania can typically practice in other states without a new license, as long as Pennsylvania remains your principal place of business. This is mobility, distinct from reciprocity, which you’d need if you permanently relocated your practice to another state.
Always verify specific rules with NASBA’s CPA Mobility Tool before practicing in a new state, since some states still require registration for specific service types like attest work even where general mobility applies.
For the most current information, visit the Pennsylvania State Board of Accountancy.
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