Course & Licensing FAQs

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.

The current reporting period started on Jan. 1, 2018, and ends on Dec. 31, 2019. 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 effective for the current reporting period (Jan. 1, 2018-Dec. 31, 2019). 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.

For the reporting period of Jan. 1, 2016, to Dec. 31, 2017, all Pennsylvania CPAs were required to obtain 80 hours of CPE credits per biennial period. Of those, at least 16 were needed in accounting and auditing subjects, eight in tax subjects, and four in ethics. In addition, there was a minimum requirement of 20 credit hours per year.

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.

It is the policy of PICPA to hold all seminars and conferences. If you have doubts as to whether the program you are scheduled to attend will be held, visit the PICPA's inclement weather page for updates or call (215) 972-5430. The absence of a cancellation message means the program will be held as scheduled. If PICPA is forced to cancel a program for any reason, liability is limited to a refund of the registration fee.

 

About one week after the course, your certificate of completion will be available online. Log into your account and view a summary of the PICPA events you have attended. On this page, you can also add courses taken outside of PICPA for CPE history tracking purposes. 

As a State Board approved CPE provider, PICPA is required to maintain accurate CPE records. One credit hour is granted for every 50 minutes of class participation. If you arrive late, leave early, or are absent from class for an extended period of time, your credits are adjusted based on the attendance records of the course coordinator or discussion leader.

PICPA is an approved sponsor of CPE programs as required by the Pennsylvania, New Jersey, and New York State Boards of Accountancy.

Pennsylvania State Board of Accountancy - Sponsor Number PX000490L
New Jersey State Board of Accountancy - Sponsor Number 20CE00027000
New York State Board of Accountancy - Sponsor Number 002218

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.

For the purposes of CPE reporting:
- Webinars and webcasts are considered live, group study 
You can ask questions and submit comments to a discussion leader during a presentation using the questions/chat function in the web-based delivery system. There is no limit to the amount of live, group study individuals can take.
- On-Demand CPE is considered interactive, individual self-study
Individuals may take up to 40 credits (50% of the total CPE requirement) as self-study.

Download the at-a-glance guide to learn more about the CPE requirements and types of credits.

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.

Instructions and materials will be e-mailed to you at least 24 hours prior to the webinar/webcast. Please read and follow the instructions carefully. Call the PICPA Webcast/Webinar hotline at (267) 705-4450 for assistance.

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.

View/download your materials on a computer, laptop, tablet, or phone. You can also print them after they've been downloaded. It's up to you how you choose to view them. Download them prior to your arrival at the course.

Materials are available for one week before and after the course. You will receive an e-mail about a week prior to the course date containing a link to the Course Materials section of My Account.

Materials are posted online one week prior to the course start date. You will receive an e-mail when they are available. Access them through Course Materials in the My Account section of the website. Please confirm that your PICPA account reflects your current contact information, especially your e-mail address. Make sure e-mails from the PICPA are not flagged as junk mail or spam by your company.

Materials will be available one week before the program and one week after the program.

iPad:
1. Go to your web browser, Safari, and log in to your PICPA account.
2. Select Course Materials.
3. Click on the pdf file and the document should open.
4. As it is opening select the “Open in…” button on the top right and select iBooks.
5. The document should then open in iBooks.

Android-based tablet:
Be sure you have the Opera web browser and Adobe Reader on your system. You will need this specific browser to access the materials. You can download Opera and Adobe Reader for free.
1. Open Opera; log in to your PICPA account.
2. Select Course Materials.
3. Click on the pdf file and you will be prompted to Save once the Download File screen opens.
4. Go to your Adobe Reader which will be either on your desktop or in your Apps tray. 
5. Open your Adobe Reader and the file(s) should appear.

Nook:
1. Log in to your PICPA account.
2. Click on Course Materials. 
3. Click on the pdf link in the File Names column. You will be prompted to either Open, Save, or Cancel. Select the arrow next to Save and Save As.
4. Save the file to your computer in a location that you can find easily. 
5. Plug the USB cord for your Nook into your computer. Your system should recognize your Nook and you should receive a prompt to open the folder.
6. Drag the course materials from the folder on your computer into the My Documents folder within the Nook folder.
7. Right-click on the Nook folder; select “eject.”
8. Turn on your Nook; the materials you transferred will appear.

Kindle:
1. Log in to your PICPA account.
2. Click on Course Materials. 
3.Click on the pdf link in the File Names column. You will be prompted to either Open, Save, or Cancel. Select the arrow next to Save and Save As.
4. Save the file to your computer in a location that you can find easily. 
5. Plug the USB cord for your Kindle into your computer. Your system should recognize your Kindle and you should receive a prompt to open the folder.
6. Open the “documents” folder within the Kindle.
7. Drag the course materials from the folder on your computer into the “documents” folder within the Kindle.
8. Right-click on the Kindle folder; select “eject.”
9. Turn on your Kindle; the materials you transferred will appear. 

Click on Create Account from the PICPA homepage, and follow the prompts given to you.

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.

Access to materials is available online in the My Account section of the website, under Course Materials. For login assistance, call the PICPA Webcast/Webinar hotline at (267) 705-4450.

All materials are copyrighted and are exclusively for the use of the registrant. They will only appear in your PICPA account.

You must have Adobe Reader to access the course materials. Also, be sure to look for a prompt on or near the bottom of the web browser that has options to either save or open the PDF document. Some browsers may automatically save it in the "downloads" folder.

There are several convenient ways to register:

• Online Course Search
• Call PICPA at (215) 496-9272 or (888) 272-2001 
• Mail in a registration form to:
  PICPA Foundation – CPE
  Ten Penn Center
  1801 Market Street, Suite 2400
  Philadelphia, PA 19103-2099

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, e-mail or call the PICPA at (888) 272-2001.

Refunds are not possible if PICPA is not notified in advance.

Seminars, Conferences, and In-Person Sessions Cancellation Policy: Please notify the PICPA at least five business days before the start of the program and we will provide a full refund. A $50 late cancel, late transfer, or no show fee will be charged for changes made less than five business days prior to the program to cover incurred meal, facility, and administrative costs. If materials have been downloaded, refunds are not possible. Substitutions are welcome and can be made before the date of the program. 

Webinar Cancellation Policy: PICPA will refund fees when you cancel up to two business days prior to the start date/time of the webinar. After that, refunds are not possible. If materials have been downloaded, refunds are not possible. 

On-Demand Cancellation Policy: Course refunds are permitted within 30 days from the purchase date and prior to taking the exam.

If you would like to register multiple people for one or more events, please sign-up to be a firm administrator. Once you are approved as a firm administrator, you will be able to register an unlimited number of people at your firm or organization.

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.

You may bring a laptop or tablet to the course. Please make sure your equipment is fully charged; PICPA will provide electricity on a first-come, first-served basis. Download the materials prior to arrival at the course. Internet access may not be available based on the course location.

PICPA seminars and conferences may offer specialized credits. Please review the course description to determine if a course qualifies for any specialized credits. 

CLE – Continuing Legal Education ($50 per day processing fee) 
The PICPA Foundation is an approved provider of CLE in Pennsylvania (CLE Provider #545). Most PICPA courses qualify for 6.5-Substantive CLE credits per day.

CFP – Certified Financial Planner
PICPA is an approved CFP sponsor. To view the complete list of CFP sponsors, visit www.cfp.net. The major developers of PICPA courses (including AICPA and Surgent McCoy) will preregister their courses with the CFP Board. PICPA will register other programs such as the Personal Financial Planning Conference. PICPA course descriptions will identify courses that qualify for CFP. When you attend a PICPA course to fulfill CFP renewal requirements, you will be asked to provide your name and CFP certificate number. We will submit that information to the course developer who will then submit it to the CFP Board for acceptance. For details about CFP certification renewal requirements, visit www.cfp.net.

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:

• Fraud Examination
• Accounting and Auditing
• Specialized Knowledge and Applications

EA – Enrolled Agents
PICPA is an approved provider of continuing professional education for individuals enrolled to practice before the Internal Revenue Service (Enrolled Agents-Sponsor #597). Programs that qualify are those that enhance the professional knowledge of an enrolled agent in federal taxation or federal tax related matters. It is the responsibility of the course registrant to make this determination. One eight-hour course equals eight credits for an enrolled agent. E-mail the PICPA to request EA credit reporting.

CLU – Chartered Life Underwriter 

ChFC – Chartered Financial Consultant 

CFM – Certified Financial Manager 

CMA – Certified Management Accountant 

Pennsylvania Insurance Licensee ($10 processing fee)

The PICPA Foundation is an approved provider of continuing legal education (CLE) in Pennsylvania (CLE Provider #545). Most PICPA courses qualify for 6.5-Substantive CLE credits per day. Technology, soft skills, and "staff training" courses do not qualify for CLE credits. If you would like to receive the CLE credits for attending a CLE-approved PICPA program, note your Pennsylvania attorney identification number, pay the additional fee of $50 per day, and PICPA will report your CLE credits directly to the Pennsylvania CLE Board. You can verify your CLE credits with the CLE Board. One CLE credit hour is awarded for every 60 minutes of instruction.

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 2017, 2019, 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:

• 1-20 hour deficiency - $300 
• 21-40 hour deficiency - $600 
• 41-60 hour deficiency - $800 
• 61-80 hour deficiency - $1000

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 mail 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 State Board of Accountancy's 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:

Mail: P.O. Box 2649, Harrisburg, PA 17105-2649 
Phone: (717) 783-1404
Fax: (717) 705-5540
E-mail 

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.  

You will need to send copies of your signed certificates of completion, totaling a minimum of 80 credit hours, for the reporting period. The certificate of completion must contain the information found in the State Board of Accountancy’s regulations, including the signature of the CPE sponsor. If you need additional assistance, please e-mail PICPA. We suggest you maintain a copy of any correspondence with the State Board of Accountancy.

The Pennsylvania State Board accepts credit from individual study programs; however, the maximum continuing education credit from self-study courses is limited to 50 percent of the biennial requirement (40 hours). 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.

Even if you will not complete your CPE requirements until late December, it is strongly recommended that you access your renewal application on the Pennsylvania Licensing System website to ensure you can properly access your information. You can submit your renewal application when you have completed your CPE requirements, enter the remaining information, and file your renewal application by Dec. 31. You must file your renewal application no later than Dec. 31.

If you are designated as the “key person” in your firm responsible for the renewal of your firm’s license to practice, you may renew the firm license as soon as the license renewal window opens. You do not need to wait until your individual CPE requirement is completed. Be sure to renew your firm license prior to Dec. 31, to ensure that your firm remains licensed to provide public accounting services.Firms that performed an audit or review engagement during the previous two years will need to submit peer review information for the renewal.

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.

Any request for a waiver or extension of time to complete either peer review or CPE requirements must be sent to the State Board in writing, documenting the reason(s) for the request. This request must be received by the State Board prior to the end of the reporting period.

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.

If you plan to request inactive status because you no longer practice public accounting, you may do so through the online renewal. You can also return your current license along with this form to the State Board of Accountancy at any time.

Remember, if you are a CPA with an inactive license, but still use the CPA designation on letterhead, business cards, or as a mark of achievement, you need to have the word “inactive” following the designation and comply with other regulations.

The State Board verifies that the renewal application has been accurately completed and re-issues permits to practice. A random number of renewal forms will be selected for an audit, which will require the licensee to provide further documentation of individual CPE hours. In addition, under the Business License Information Exchange Program, state agencies under the Governor’s jurisdiction will provide your demographic renewal information to the Department of Revenue. The department will then verify that the entities/persons seeking a license renewal are compliant with their state tax obligations. If you (or your firm) have an outstanding state tax obligation, or you do not meet the CPE or peer review re-licensing requirements, you will be subject to disciplinary action by the State Board.

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. 

According to the State Board of Accountancy, evidence to support fulfillment of your CPE requirements should be maintained for five years after the completion of educational courses. Get more information here.