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PACPA Requirements 2026Updated July 27, 2026

Pennsylvania CPA Requirements

Everything you need to become a CPA in Pennsylvania

120/150
Credit Hours*
1
Year Experience
$65
License Fee
80
CPE Hours/2 Years

Key Facts

  • 120-credit pathway available since June 30, 2025 (SB 719, Act 27)
  • 150-credit and graduate degree pathways also available
  • PA defines 1 year of experience as 1,600 hours (not 2,000)
  • Can sit for exam with 120 credits
  • Low initial fee ($65), $100 renewal

*Pennsylvania offers a 120-credit pathway (SB 719) with additional experience requirements. See Licensure Pathways below for details.

International Candidates: Pennsylvania does not require a Social Security Number (SSN), making it a popular choice for international CPA candidates.

Education & Experience Requirements

Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.

Education Requirements

Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits24(for licensure)
Business Credits24(for licensure)
Additional Requirements:
  • Must include auditing course
Pennsylvania offers alternative pathways. See Licensure Pathways below.

Experience Requirements

Total Experience12 months (1 year)
SupervisionLicensed CPA (Pennsylvania-licensed)
Acceptable Experience Types:
  • Public accounting
  • Private industry
  • Government

Exam Eligibility

Education to Sit120 credits with accounting concentration
Accounting Credits to SitNone required
Business Credits to SitNone required
Minimum AgeNone
Residency RequiredNo
SSN RequiredNo

Licensing & CPE

Initial License Fee$65
Renewal Fee$100
Renewal Period2 years
CPE Hours Required80 per 2 years
Ethics CPE RequiredYes

Exam vs. Licensure: Pennsylvania requires different credit thresholds to sit for the CPA exam versus obtaining your license. You can begin testing with 0 accounting credits, but must complete 24 for full licensure. Business credits: 0 to sit, 24 for licensure.

Licensure Pathways

ActiveSB 719

Traditional 150-Credit Pathway

150
Credits
1
Year Exp.
  • 150 semester credits
  • 24 credits in accounting subjects + additional 12 in accounting/tax
  • 1 year of experience (1,600 hours)
ActiveSB 719

120-Credit + Experience Pathway

120
Credits
2
Years Exp.

Effective: June 30, 2025

  • 120 semester credits from an accredited institution
  • 24 credits in accounting/auditing, business law, finance, technology, or tax
  • 2 years of experience (3,200 hours total — PA defines 1 year as 1,600 hours)
ActiveSB 719

Graduate Degree Pathway

150
Credits
1
Year Exp.

Effective: June 30, 2025

  • Master's or post-graduate degree
  • 24 credits in same subject areas
  • 1 year of experience (1,600 hours)

Pennsylvania State Board of Accountancy

Pennsylvania State Board of Accountancy

Visit Official Website(opens in new tab)
(717) 783-1404
st-accountancy@pa.gov

Application Tips

  • 1.Verify current requirements on the official state board website before applying
  • 2.Have official transcripts sent directly from your educational institution
  • 3.Allow 4-6 weeks for application processing
  • 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the Pennsylvania State Board of Accountancy before beginning your application. Last updated: 2026-07-27.

Pennsylvania CPE & License Renewal

80
CPE Hours Per Period
2 Years
Renewal Cycle
~40
Hours Per Year
Required
Ethics CPE
Initial License Fee
$65
Renewal Fee
$100 every 2 years

Frequently Asked Questions

Pennsylvania charges $65 for initial licensure and $100 for biennial renewal.

Education Programs for Pennsylvania

21 programs meet CPA education requirements in Pennsylvania. Browse by category to find the right fit.

Online MAcc

9

Ready to Start Studying?

Find the perfect CPA review course for your Pennsylvania CPA journey.