Contact PICPA at (215) 496-9272 or info@picpa.org.
New requirements effective Jan. 1, 2018!
All Pennsylvania CPAs are required to obtain 80 hours of CPE credits per biennial period, four of which must be in ethics. In addition, there is a minimum requirement of 20 credit hours per year. If you provide attest services, you must complete 24 credit hours of A&A and 52 credit hours of professional development. If you do not provide attest services, you must complete 76 credit hours of professional development. Professional development can be in any area related to your professional needs.
Individuals may take up to 40 credits (50% of the total CPE requirement) as self-study. Note: Gov. Tom Wolf suspended the 40 credit restriction during the 2021 biennial renewal period which ended on Dec. 31, 2021. The 40 credit limit is effective beginning Jan. 1, 2022.
The current reporting period started on Jan. 1, 2022, and ends on Dec. 31, 2023. For a breakdown of the professional education requirements by type of study, use PICPA's at-a-glance guide.
On Sept. 23, 2017 the Pennsylvania State Board of Accountancy published the above regulatory changes in The Pennsylvania Bulletin. The new regulations are now effective. Read a summary of the changes and listen to this podcast for more information.
On May 1, 2001, the Pennsylvania State Board of Accountancy implemented amended CPE program sponsor regulations that directly impacted licensees. The amendment included a stipulation that all individuals or entities offering a program for continuing education credit must apply to the Board for approval as a program sponsor. Licensees should confirm a sponsor's approval under the regulations prior to registering for a program.
Licensees who participate in programs provided by unapproved sponsors need to take additional steps and not assume the training qualifies for continuing education credits. Those steps include determining whether the program met all requirements of CPE and the program sponsor met all responsibilities under the regulations and maintaining documentation to support these claims. For more details on the CPE requirements and program sponsor responsibilities, review the regulations of the Pennsylvania State Board of Accountancy.
The start time is noted in your e-mail confirmation; however, most follow the same schedule:
7:30 a.m. - Registration
8:00 a.m. - Course begins
12:00 p.m. - Lunch (45 min.)
4:00 p.m. - Course ends
Start times vary for conferences and some other events. See individual courses for more details.
Late arrivals, early departures, or extended absences from class will result in a reduction of credits earned.
PICPA is an approved sponsor of CPE programs as required by the Pennsylvania State Board of Accountancy.
Pennsylvania State Board of Accountancy - Sponsor Number PX000490L
The Pennsylvania State Board of Accountancy is the regulatory body responsible for licensing CPE program sponsors. There is a formal process of approval that all sponsors must submit to the Board to obtain a license. Applications to become a licensed sponsor are available to download. Exemptions are possible; get more information on exemptions.
Any individual or entity desiring to offer a program, including firm in-house training for continuing education credit must apply to the Board for approval as a program sponsor. This includes public accounting firms and others that provide training internally to staff. The only exemption from approval is a member in good standing of the National Association of State Boards of Accountancy’s (NASBA) National Registry of Continuing Professional Education Sponsors.
Please listen to the instructions at the beginning of the webinar/webcast, as they may vary by provider.
Throughout the webinar/webcast, attendance checks will pop up on the screen. You must respond to at least 70 percent of the attendance checks to receive credit. Group attendees should follow the instructions provided with the login instructions.
Once the webinar/webcast concludes, and you have met the attendance check requirements and submitted a course evaluation, credits earned will be available in the CPE History section of My Account.
You will need:
- A computer, tablet, or mobile device
If you are using a computer, you will need at least Windows XP or Mac OS X
- Speakers or headphones (and a headphone jack)
- Adobe Flash Player 10.3 or better
- An Internet connection with a minimum speed of 512 kbps upload and 1000 kbps download
Instructions and links will be included in your confirmation e-mail. Please read and follow all the instructions carefully.
Please contact your IT department if you experience trouble accessing a webinar/webcast. It may be due to your workplace security or firewall settings.
The PICPA Webcast/Webinar hotline is (267) 705-4450.
To cancel a course registration, email or call the PICPA at (215) 496-9272.
Refunds are not possible if the PICPA is not notified in advance.
Seminars, Conferences, and In-Person Sessions Cancellation Policy: Please email or call at (215) 496-9272 at least five business days prior to the event. A $50 administration fee will be charged for cancel requests less than five business days prior to the program. If materials have been downloaded, refunds are not issued. Substitutions are welcome and can be made up to the date of the program. There may be an additional charge if the original registration used a discount product.
On-Demand Cancellation Policy: Course refunds are permitted within 30 days from the purchase date and prior to taking the exam.
Insufficient enrollment policy: The PICPA reserves the right to cancel a program if we do not receive a minimum number of registrations to run an event. You will be notified of a cancellation and will have the option to transfer your fee to another event or receive a full refund.
Force majeure policy: The PICPA is not responsible for cancelled programs due to natural disasters, disruptions with venues, civil unrest, or any other cause beyond PICPA’s control. We will make every effort to accommodate changes and rebook participants into similar programs, but there will be no refunds when cancellations or disruptions happen that are beyond our control.
Transferring to a different course is allowed with at least five business days notice. For in-person courses a $50 administration fee will be charged for transfer requests less than five business days prior to the program. To complete a transfer, please call (215) 496-9272.
If you do not cancel/transfer in advance, no refunds will be granted for cancellations on the day of and/or after the event. When using Value Pass Plus for webinars, a $50 administration fee will be charged after three no-shows.
Course evaluations, participant lists, and certificates of completion are all issued electronically to help you keep track of your schedule, monitor your credits, and maintain accurate CPE records.
- Course Evaluations: You will receive a course evaluation via e-mail at the conclusion of the program. Please submit your responses no later than one week after the event. This evaluation will also be available in the My Account section of the website immediately following the course, under CPE History.
- Certificates of Completion: Certificates of completion (formerly the attendance verification cards) will be available online within one week of the program. You can also access your complete CPE history and other documentation in the My Account section of the website, under CPE History.
There are several convenient ways to register:
Payment of fees is required at the time of registration. The PICPA will provide you with a certificate of completion online about one week after the program. You will receive an e-mail once your certificate of completion is available. Please register at least two weeks prior to the program start date.
To cancel a course registration, email or call the PICPA at (215) 496-9272.
Refunds are not possible if the PICPA is not notified in advance.
Seminars, Conferences, and In-Person Sessions Cancellation Policy: Please email or call at (215) 496-9272 at least five business days prior to the event. A $50 administration fee will be charged for cancel requests less than five business days prior to the program. If materials have been downloaded, refunds are not issued. Substitutions are welcome and can be made up to the date of the program. There may be an additional charge if the original registration used a discount product.
On-Demand Cancellation Policy: Course refunds are permitted within 30 days from the purchase date and prior to taking the exam.
Insufficient enrollment policy: The PICPA reserves the right to cancel a program if we do not receive a minimum number of registrations to run an event. You will be notified of a cancellation and will have the option to transfer your fee to another event or receive a full refund.
Force majeure policy: The PICPA is not responsible for cancelled programs due to natural disasters, disruptions with venues, civil unrest, or any other cause beyond PICPA’s control. We will make every effort to accommodate changes and rebook participants into similar programs, but there will be no refunds when cancellations or disruptions happen that are beyond our control.
You will immediately receive a confirmation e-mail with course details. If you'd like, you can bring a copy of it to the course.
To confirm your registration, view your Upcoming Events.
Transferring to a different course is allowed with at least five business days notice. For in-person courses a $50 administration fee will be charged for transfer requests less than five business days prior to the program. To complete a transfer, please call (215) 496-9272.
If you do not cancel/transfer in advance, no refunds will be granted for cancellations on the day of and/or after the event. When using Value Pass Plus for webinars, a $50 administration fee will be charged after three no-shows.
CFE – Certified Fraud Examiner
PICPA courses are accepted by the Association of Certified Fraud Examiners (ACFE) for CPE credit when the course falls within one of the following fields of study:
CLU – Chartered Life Underwriter
ChFC – Chartered Financial Consultant
CFM – Certified Financial Manager
Several PICPA courses may qualify for Yellow Book credits. Determining which courses
qualify for the Yellow Book 24-hour requirement are made on an auditor-specific
basis based on the auditor’s Yellow Book clients.
Auditors performing work under GAGAS should complete the following every two years:
- At least 80 hours of CPE that directly enhances the auditors' professional proficiency to perform audits or attestation engagements
- At least 24 of the 80 hours of CPE should be in subjects directly related to government auditing, the government environment, or the specific or unique environment in which the audited entity operates
- A minimum of 20 hours in any one year of the two-year period
Visit the GAO Web site for more details. For technical or practice questions regarding the Yellow Book, please call (202) 512-9535 or e-mail them.
These requirements are effective June 30, 2005 as outlined in the GAO's Guidance on GAGAS Requirements for Continuing Education. You can also read the overview of "Major Changes from the 1991 CPE Interpretation."
EXCEPTION: Auditors performing work under GAGAS who are only involved in performing field work but are not involved in planning, directing, or reporting on the audit or attestation engagement, and who charge less than 20 percent of their time annually to GAGAS audits and attestation engagements, should complete every two years: At least 24 hours of CPE in subjects and topics directly related to government auditing, the government environment, or the specific or unique environment in which the audited entity operates, but are exempt from the remainder of the 80-hour CPE requirement. Auditors who meet these criteria should follow the CPE requirements and guidance of their audit organization and the requirements of any relevant professional organization or licensing body.
Once you have completed all of the CPE requirements, go to the Pennsylvania Licensing System website to report your CPE and renew your license.
You must complete the required CPE before renewing your license. The renewal application should be completed on or before Dec. 31 of the reporting year. All Pennsylvania licensees are on the same biennial reporting period, ending Dec. 31 of odd-numbered years (such as 2019, 2021, etc.). The license expiration date coincides with the reporting period.
The renewal fee is $100. Print a copy of your renewal application before submission for your records.
View a summary of all the PICPA events you have attended in your CPE History. In the event that a signed CPE History letter is required, print your State Board transcript from your CPE History.
Failure to complete 20 hours of acceptable CPE each year for the first offense is $300, and for the second or subsequent offenses is formal action.
The State Board of Accountancy issued a schedule of civil penalties for CPAs failing to meet the CPE requirements. For first offenses:
Download PICPA's printable checklist for reactivating your CPA license in Pennsylvania.
To reactivate your license, submit your certificate number, current address, and your request to reactivate your license to the State Board of Accountancy. The Board will then email you a Reactivation Application, which you return to the Board with a license renewal fee of $100 and a reactivation fee of $35. View all fee details on the PA Licensing System website.
You will need to complete 80 credit hours of CPE within the 24 months preceding your request for reactivation. All CPE must be complete at the time of your reactivation request. Reactivation forms are only valid for 30 days after issuance.
To contact the State Board of Accountancy:
If you'd like to place your individual CPA license on inactive status, return your license along with this form to the State Board of Accountancy.Mail: P.O. Box 2649, Harrisburg, PA 17105-2649
Phone: (717) 783-1404
Fax: (717) 705-5540
Individuals may take up to 40 credits (50% of the total CPE requirement) as self-study.
Review and download PICPA's at-a-glance guide for details about all credit types and CPE requirements.
The State Board defines two types of self-study - interactive and noninteractive - as follows:
"Interactive individual study program-A CPE program that is designed to use interactive learning methodologies that simulate a classroom learning process by employing software, other courseware or administrative systems that provide significant ongoing interactive feedback to the participant regarding the learning process."
"Noninteractive individual study program-A CPE program that is designed to permit a participant to learn a given subject without interaction with an instructor or interactive learning methodologies and requires the participant to achieve a 70% minimum grade on a written examination or workbook."
Further, interactive study programs shall be given one credit hour of continuing education credit for each 50 minutes of participation. PICPA's On-Demand sessions qualify as individual, interactive self-study. Noninteractive programs shall be given one credit hour of continuing education for each 100 minutes of participation.
The Pennsylvania State Board of Accountancy is the regulatory body responsible for licensing CPE program sponsors. Licensing status of CPE program sponsors is available at www.pals.pa.gov/verify. The following are exempt from the Pennsylvania CPE approval process: an entity that is a member in good standing of NASBA's National Registry of CPE Program Sponsors, an entity that is approved as a CPE program sponsor by the accountancy regulatory body of a state that permits practice of public accounting under principles of substantial equivalency, or a college or university accredited by a nationally recognized accrediting agency.
You can still renew your license using the Pennsylvania Licensing System website, but may need to recover your user ID if you do not know it. You should verify your contact information and email address are correct to ensure you receive future license notifications.
There are tools on the Pennsylvania Licensing System login page to recover your username or reset your password. Depending on your scenario, you may need your email address, social security number, license number, and/or license renewal code (found on the wallet card attached to your license) to recover this information. If you need additional assistance, contact the Pennsylvania State Board of Accountancy.
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