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Frequently Asked Questions

CPA Exam

FAQs about Education & Experience Requirements
in Pennsylvania

Gov. Edward Rendell signed Senate Bill 838 into law on July 10, 2008, amending the Pennsylvania CPA Law. 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 public accounting experience – in addition to the successful completion of the CPA Exam – before the granting of CPA license. The education and experience changes will go into effect Jan. 1, 2012.

Q: What is the education requirement to become a licensed CPA in Pennsylvania?
A: Prior to Jan. 1, 2012 – Candidates must have graduated with a bachelor’s or master’s degree and completed at least 24 semester-credits in accounting subjects to be licensed. These subjects include accounting and auditing, business law, finance, or tax subjects acceptable to the Pennsylvania State Board of Accountancy (SBOA). Candidates who opt to complete 150 semester credits must meet the 24 semester credits in accounting subjects noted above, plus an additional 12 semester credits in accounting, auditing, and tax subjects acceptable to the SBOA.
A: Effective Jan. 1, 2012 – All candidates seeking the CPA designation will have to complete 150 hours of college education, including 36 hours in accounting, auditing, business law, finance, or tax subjects.

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Q: To meet the 150-hour requirement, can the credits be in undergraduate study?
A: Prior to Jan. 1, 2012 – Obtaining the additional credits can be accomplished through undergraduate, graduate, or a combination of both levels of study.
A. Effective Jan. 1, 2012 – Requirement remains the same.

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Q: What is the work experience requirement before receiving a CPA license?
A: Prior to Jan. 1, 2012 – Candidates have two options. If they have a bachelor’s degree, they need two years (3,200 hours) of public accounting experience including 800 hours at attest activity. If they have a master’s degree, they need one year (1,600 hours) of public accounting experience including 400 hours at attest activity.
A. Effective Jan. 1, 2012 – All candidates will be required to have one year (1,600 hours) of public accounting experience, including 400 hours at attest activity.

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Q: What constitutes “work experience” with regard to achieving a CPA license?
A: Prior to Jan. 1, 2012 – Work experience must be in one of three areas: public accounting; 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. All must be supervised by an individual who is currently licensed to practice public accounting as a CPA in Pennsylvania or another state.
A: Effective Jan. 1, 2012 – Requirement remains the same.

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Q: How long do I have to complete my work experience requirement?
A: Prior to Jan. 1, 2012 – Individuals taking the CPA Exam for the first time before Dec. 31, 2011, must complete their work experience within 10 years (120 months) of application for the CPA certificate.
A: Effective Jan. 1, 2012 – All CPA candidates must have completed their one year work experience requirement within five years (60 months) of the date of application.

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Q: When can I apply for the CPA Exam?
A: Prior to Jan. 1, 2012 – Before applying for the Uniform CPA Examination, you must do the following:

  • Graduate with a bachelor’s or master’s degree from an accredited college or university, approved by the SBOA.
  • Complete 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.

A: Effective Jan. 1, 2012 – Requirement remains the same.

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Q: What happens if I begin taking parts of the CPA Exam before Jan. 1, 2012, but do not pass all four sections before the new law becomes effective?
A: The 150-hour education requirement would not apply to any individual who has successfully completed one or more parts of the CPA Exam prior to Jan. 1, 2012, if they pass all four parts in the 18-month eligibility window. In this instance, candidates could be licensed with the 120-hour education requirement and two years public accounting experience.

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Q: I received my CPA license prior to Jan. 1, 2012, with 120 hours of education and two years experience. Do I need to acquire additional credits?
A: CPAs who have received their license prior to Jan. 1, 2012, having completed 120 semester credit hours, will still be recognized as CPAs and will not need to acquire additional college credit hours. These individuals will be grandfathered into the new law and are eligible for all the rights and privileges of a licensed CPA. All CPAs, regardless of licensing date, will still be required to fulfill biennial continuing education requirements.

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Q: Can I apply for the CPA Exam before completing the education requirements?
A: Prior to Jan. 1, 2012 – No. You are required to have graduated with a bachelor’s or master’s degree from an accredited college or university approved by the SBOA, and have complete 24 semester credits in accounting subjects.
A: Effective Jan. 1, 2012 – Yes, however, there are minimum requirements:

  • Have graduated with a bachelor’s or master’s degree from an accredited college or university, approved by the SBOA.
  • 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.

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Q: Can I take the CPA Exam outside of Pennsylvania?
A: Yes, but there are additional charges for taking the exam in a jurisdiction where you do not live or work.

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Q: When can I take the exam?
A. Testing is available the first two months of every quarter. Test timess are available January & February; April & May; July & August; and October & November. Tests are not available in: March, June, September, or December.  Tip: The earlier candidates schedule their appointments, the better their chances are of obtaining the location, date, and time of their choice.

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Q: How many sections comprise the CPA Exam, and what are they?
A. The CPA Exam is a four-part, computer-based exam: Auditing and Attestation; Business Environment and Concepts; Financial Accounting and Reporting; and Regulation.

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Q: How long do I have to pass all four parts?
A: Once you pass the first section, you have 18 months to pass all four parts.

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Q: What score constitutes passing the exam?
A: A passing score is 75. The score does not represent percent correct.

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Q: Who distributes the exam scores?
A: The Pennsylvania State Board of Accountancy distributes the scores.

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Q: Can you take the exam one part at a time?
A: Yes, however, it is recommended that you schedule two parts each testing window.

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Q: Can you schedule to take the CPA Exam multiple times in the same testing period?
A: Yes, you can schedule all four parts in a testing window.

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