Licensing
Get Licensed in PA
Now that you've completed your CPA Exam requirements, learn more about the work experience you'll need to apply for your CPA license.
Work and Education Requirements
Pennsylvania now offers three pathways to become a CPA:
- 150 college credits + 1 year of relevant work experience + CPA Exam
- Master’s degree + 1 year of relevant work experience + CPA Exam
- NEW: Bachelor’s degree + 2 years of relevant work experience + CPA Exam
Work Experience
Qualifying work experience includes providing any type of service or advice involving the use of:
- Accounting
- Attest
- Compilation
- Consulting
- Financial advisory
- Management advisory
- Tax
The caliber of the experience must be satisfactory to the State Board of Accountancy and verified by an individual who is currently licensed to practice as a CPA in Pennsylvania or another jurisdiction.
Education Requirements
Qualifying education requirements to obtain a CPA license:
- Graduate with a bachelor's degree or higher from an accredited school.
- At least 24 credits in accounting and auditing, business law, economics, technology, finance or tax subjects of a content satisfactory to the board.
- An additional 12 credits in accounting, auditing, and tax subjects.
Accounting credits can be obtained as part of an undergraduate or graduate degree, or a combination of both levels of study, and do not need to be part of a degree program.
Take CPE
CPA applicants must complete 80 hours of continuing professional education (CPE) within 24 months of application for an initial license.
Candidates are exempt from the CPE requirement during the CPE reporting period in which they completed the exam. Contact the Pennsylvania State Board of Accountancy for further details.
The biennial licensing period in Pennsylvania begins Jan. 1 of even-numbered years and ends Dec. 31 of odd-numbered years.
Apply
Application forms to become a CPA are located on the State Board of Accountancy website. The initial licensing fee in Pennsylvania is $65 with a $100 renewal fee, and applicants should contact the State Board with specific questions about license application requirements.
Visit pals.pa.gov to download an application checklist and create an account.
Licensure by Reciprocity
Certificates Issued by Domestic Reciprocity & Licensure by Act 41: Reciprocity - Without requiring the examination otherwise required under the licensing act, the board may issue a certificate of certified public accountant to a holder of a certificate of certified public accountant in full force and effect issued by any other state following passage of an examination if the applicant shall submit evidence satisfactory to the board.
Act 41 allows for portability of out-of-state professional licensees coming to work in Pennsylvania. Act 41 does this by granting all boards and commissions within the Commonwealth the authority to endorse licensees from other states, territories or jurisdictions (with substantially equivalent licensing requirements) who are active, in good standing and without discipline against their license or criminal conviction.
Interstate Practice and Mobility
The new CPA Law (Act 27) formally recognizes “automatic mobility”, which allows CPAs licensed in other states to practice in Pennsylvania without applying for a separate PA license, if they meet PA requirements This concept, previously called substantial equivalency, is now regulated at the individual level, rather than being determined solely by the state.
Guardrails are built to ensure CPAs meet one of three accepted licensure combinations, and all practitioners have education, exam, and experience standards that are equivalent to Pennsylvania’s
If you're a CPA and plan to work across state lines, check the laws of the other state, not just Pennsylvania’s.
PICPA is here to help!
Professional licensing is regulated by the Pennsylvania State Board of Accountancy. The PICPA is here to support you during this process, whether you’re a new licensee or established in your career.
