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The CPA Exam

Education & Experience Requirements in Pennsylvania

The Pennsylvania CPA Law was signed into law on July 10, 2008. The hallmark of this legislation, now Act 73 of 2008, is increased CPA mobility to practice across state lines. To achieve this, the law brings Pennsylvania up to the national education standard of 150 credit hours and one year of public accounting experience in addition to the successful completion of the CPA Exam before granting a CPA license. These education and experience changes will go into effect January 1, 2012.

Will my Temple University undergraduate accounting degree (B.B.A in Accounting) satisfy the education requirements for CPA certification in Pennsylvania?

If you graduate before 2012, you must pass at least one part of the CPA Exam before December 31, 2011 for the current education requirements to apply.

Current Education and Work Experience Requirements (Up to 12/31/2011)

  • Candidates must have graduated with a bachelor’s or master’s degree from an accredited college or university approved by the Pennsylvania State Board of Accountancy (SBOA), and completed at least 24 semester credit hours in accounting subjects. These subjects include accounting and auditing, business law, finance, or tax subjects sanctioned by the SBOA.
  • Candidates who have completed an optional 150 semester credits must have 24 semester credits in the accounting subjects noted above, plus an additional 12 semester credits in accounting, auditing, and tax subjects. Those who choose this option will have a shorter experience requirement to become certified (see below).
    • In addition to passing the CPA Exam, CPA candidates need to satisfy work experience requirements before becoming licensed. Work experience must be in the following areas:
      • In public accounting, or as an internal auditor if the internal audit function reports to an independent board or similar body, or an auditor with and
      • Supervised by an individual who is currently licensed to practice public accounting as a CPA in Pennsylvania or another state.
  • Until December 31, 2011, CPA candidates who pass the exam have two options to meet the experience requirement.
    • An individual with a bachelor’s degree must complete 2 years (3,200 hours) of experience, including 800 hours of attest activity.
    • An individual with 150 hours of education needs one year (1,600 hours) of experience, including 400 hours of attest activity.
  • The amount of education completed at the time of application for the certificate is directly related to the amount of work experience necessary to obtain licensure. Individuals taking the CPA Exam for the first time before December 31, 2011, must complete their work experience within 10 years (120 months) of application for the CPA certificate.

Current Requirements to Sit for the CPA Exam (Up to 12/31/2011)

Before applying to sit for the CPA Exam, candidates must have graduated with a bachelor’s or master’s degree and completed at least 24 semester credits in accounting subjects. These subjects include accounting and auditing, business law, finance, or tax subjects acceptable to the SBOA. Candidates have 18 months to pass all four parts, beginning when the first section is passed. Individuals who pass one or more parts of the CPA Exam prior to January 1, 2012, can be licensed with the 120 hour education requirement and two years of public accounting experience if they successfully pass all four parts of the exam within the 18-month eligibility window.

New Education and Work Experience Requirements (Effective 1/1/2012)

On January 1, 2012, candidates will need to have graduated with a bachelor’s or master’s degree and completed at least 150 credit hours, with 36 semester credits in accounting subjects. These subjects include accounting and auditing, business law, finance, and tax subjects acceptable to the Pennsylvania State Board of Accountancy (SBOA). Accounting-related credits can be accomplished through undergraduate, graduate, or a combination of both levels of study.

On January 1, 2012, in addition to passing the CPA Exam, CPA candidates need to satisfy work experience requirements to become licensed. Candidates will have to complete one year (1,600 hours) of experience, including 400 hours of attest activity, to qualify for the CPA certificate. (CPA candidates must complete their one-year work experience requirement within five years (60 months) of the date of application.) Work experience must be in the following areas:

  • In public accounting, or as an internal auditor if the internal audit function reports to an independent board or similar body, or an auditor with a unit of federal, state, or local government
  • Supervised by an individual who is currently licensed to practice public accounting as a CPA in Pennsylvania or another state.

New Requirements to Sit for the CPA Exam (Effective 1/1/2012)

Candidates may sit for the CPA Exam after they have completed 120 hours of education, including 24 semester credit hours in accounting subjects approved by SBOA. Candidates, however, will be required to obtain 150 credit hours of education, including 36 semester credit hours in accounting subjects before a license is granted.

Congratulations Successful CPA Candidates in Pennsylvania

Once you have passed the Uniform CPA Exam and met the education and experience requirements you may apply to the SBOA for a CPA certificate and license.

  • The new 150 hour requirement will not apply to any individual who has successfully completed one or more parts of the CPA Exam prior to January 1, 2012.
  • Successful candidates who received their license prior to January 1, 2012, having completed 120 credit hours, will still be recognized as CPAs and will not need to acquire additional credit hours of education for certification.

The CPA Exam Education & Experience Requirements in States Surrounding Pennsylvania 

New Jersey
For information regarding the education and experience requirements to sit for the CPA exam and become certified in New Jersey please refer to:

New York 
For information regarding the education and experience requirements to sit for the CPA exam and become certified in New York please refer to:

Maryland 
For information regarding the education and experience requirements to sit for the CPA exam and become certified in Maryland please refer to:

General CPA Exam Information Links