Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Pennsylvania State Board of Accountancy licenses CPAs in Pennsylvania. Its rules and forms are the authority for everything on this page.
Pennsylvania CPAs complete 80 CPE hours per two-year cycle, with at least 20 hours in each calendar year and 4 hours in ethics.
Sources: pa.gov/agencies/dos/department-and-offices/bpoa/boards-commissions/accountancy-board/renewal-information, pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/049/chapter11/s11.62.html&d=reduce, pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/049/chapter11/s11.63.html&d=reduce
Pennsylvania CPA licenses renew every two years and the current licenses expire December 31, 2027.
Sources: pa.gov/agencies/dos/department-and-offices/bpoa/boards-commissions/accountancy-board/renewal-information, pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/049/chapter11/s11.4.html&d=reduce, palegis.us/statutes/unconsolidated/law-information?sessYr=2025&sessInd=0&actNum=27
Act 27 of 2025, effective June 30, 2025, gives Pennsylvania three certificate pathways: 150 semester credits plus one year of experience, a bachelor's degree plus two years, or a master's degree plus one year. Candidates sit for the exam with a bachelor's degree or 120 semester credits.
Sources: pa.gov/agencies/dos/department-and-offices/bpoa/boards-commissions/accountancy-board/cpa-snapshot, palegis.us/statutes/unconsolidated/law-information?sessYr=2025&sessInd=0&actNum=27, palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=2025&ActNum=0027.&SessInd=0
Pennsylvania CPAs complete 80 CPE hours per two-year cycle, with at least 20 hours in each calendar year and 4 hours in ethics. At least four CPE hours in ethics each biennial period (49 Pa. Code 11.63). Applicants who pass the exam in the same biennial period as their license application are exempt; those who passed in 2026 or 2027 have no CPE for the 2027 renewal. The Board can waive CPE in whole or in part for hardship such as health or military service, or extend the deadline for reasonable cause (49 Pa. Code 11.62); requests are due before November 1, 2027.
The current cycle runs January 1, 2026 to December 31, 2027. No more than 40 hours come from self-study plus pre-approved authorship combined, and no more than 40 from teaching or speaking. Licensees in attest activity need 24 hours in accounting and attest/auditing subjects. Courses run at least 50 minutes. Records are kept five years and filed only if audited.
Pennsylvania CPA licenses renew every two years and the current licenses expire December 31, 2027. Biennial, January 1 of even years to December 31 of odd years (current expiry December 31, 2027). 11:59 p.m. on December 31, 2027; no grace period, and reactivation applications are required from January 1, 2028. The biennial renewal fee is $100; initial certification and licensure is $65 (49 Pa. Code 11.4).
Act 27 of 2025 replaced substantial equivalency with automatic mobility: a CPA whose principal place of business is in another state practices in Pennsylvania without a Pennsylvania license if they hold 150 semester hours or a higher degree, passed the exam and have one year of experience, or a bachelor's degree, the exam and two years of experience.
To sit: a bachelor's degree or at least 120 semester credits. For the certificate, every pathway includes 24 semester credits in accounting and auditing, business law, economics, technology, finance or tax subjects. Exam credit lasts a rolling 30 months from the first passed section. The 150-credit pathway needs a bachelor's or higher degree and 150 semester credits, including the 24 credits above plus 12 more in accounting and auditing or tax. The bachelor's and master's pathways have no 150-credit total.
With 150 credits or a master's degree: 12 months and at least 1,600 hours. With a bachelor's degree only: 24 months and 3,200 hours. Experience falls within the 60 months before application, covers accounting, attest, compilation, advisory, tax or consulting work in government, industry, academia or public practice, and is verified by a licensed CPA or through NASBA's Experience Verification Service.
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