CPE Requirements for CPAs in Pennsylvania
Knowing all the rules and regulations and learning from your peers are a part of what makes the CPA profession stand out among other professions. That's why continuing professional education (CPE) is vital to keeping your license active. Every state has different requirements. The Pennsylvania State Board of Accountancy requires all CPAs to ...
- Obtain 80 credits of CPE per biennial period.
- Achieve a minimum of 20 credits per year.
- Ensure four credits of ethics are among the 80 credits.
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CPE Requirement Details
Pa. State Board of Accountancy
(2 years)
80
20 hours
All Pa. CPAs:
4 credit hours of Ethics
If you provide attest services:
24 credit hours of A&A
52 credit hours of Professional Development
If you do not provide attest services:
76 credit hours of Professional Development
N.J. State Board of Accountancy
120
20 hours
CPAs in public practice:
60 credit hours in technical subject areas, including 24 of A&A and 4 in NJ Law and Ethics
All other CPAs:
60 credit hours in technical subject areas and 4 credit hours in NJ Law and Ethics
GAO Yellow Book Requirements
(example only - fixed year)
*Your reporting period may run two years from the start date of the first audit made in accordance with the Yellow Book. The GAO states that to simplify administration of CPE requirements, an audit organization may establish a two-year CPE period for all of its auditors, which can either be a fixed-year or rolling-year basis.
80
20 hours
24 hours Government-Related
Effective Jan. 1, 2014, the GAO released an amendment to their CPE requirements that states that CPAs may not, in most cases, use tax credits to meet their 80-hour GAO Yellow Book requirement.
AICPA
120
None
None
PICPA
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Pennsylvania CPA CPE Credit Types & CPE Requirements
As determined by the Pennsylvania State Board of Accountancy:
Group Study
No maximum
Awarded one CPE credit for each 50 minutes of participation.
Individual Study
50% of requirement*
Noninteractive (no direct feedback between attendee and instructor) - Credit will be given based on half the average completion time calculated by the sponsor. Includes approved professional education courses taken over the internet.
Interactive (interaction between instructor/sponsor and attendee) - Awarded one CPE credit for each 50 minutes of participation. NASBA registry approved individual study courses qualify under this standard.
Credit will only be given in the renewal period in which the certificate of completion is dated. Certificate must be retained for five years.
Please note: PICPA's On-Demand CPE (self-study) is approved for Pennsylvania licensees. Please check your state's requirements for self-study.
Professor Lecturer or Discussion Leader Speaker
50% of requirement
Awarded one CPE credit for each 50 minutes of service as lecturer.
Two additional CPE credits are awarded for preparation time for each credit hour of instruction.
Credit will not be awarded for subsequent sessions unless the subject matter has substantially changed.
University or College Courses
No maximum
Credit courses - Awarded 15 CPE credits for one semester credit. (i.e., one three-credit college course = 45 CPE credits)
Noncredit courses - Awarded one CPE credit for each 50 minutes of class participation.
In-House Programs or On-Site Training Programs
No maximum
Awarded one CPE credit for each 50 minutes of participation.
Publications, Articles/Books or Professional Education Courses
25%-50% of requirement
One credit given for each 50 minutes of preparation time on self-declaration basis up to 25% of biennial requirement. A copy of the publication must be submitted to the board with the biennial renewal application.
Applicant may request additional credit by submitting a copy of work to the board with a letter explaining why applicant believes he/she should be awarded more than 25%.
Pennsylvania State Board of Accountancy
On Sept. 23, 2017, the Pennsylvania State Board of Accountancy published regulatory changes in the Pennsylvania Bulletin. Read a summary of the changes and listen to this podcast for more information. The new regulations were effective as of the Jan. 1, 2018 - Dec. 31, 2019 reporting period.
On May 1, 2001, the Pennsylvania State Board of Accountancy implemented amended CPE program sponsor regulations that directly impacted licensees. The amendments 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 now confirm a sponsor's approval under the regulations prior to registering for a program.
New Jersey State Board of Accountancy
The New Jersey State Board of Accountancy requires 72 hours in technical subject areas each reporting period, 24 of which must be in A&A and four in N.J. law and ethics.
Please note: PICPA's On-Demand CPE (self-study) is approved for Pennsylvania licensees only, and is not approved for New Jersey licensees.
GAO Yellow Book Requirements
Each auditor performing work under GAGAS should complete every two years at least 80 hours of CPE that directly enhance the auditor's professional proficiency to perform audits and/or attestation engagements.
*Instead of following the dates listed above, your period may run two years from the start date of the first audit made in accordance with the Yellow Book. The GAO states that to simplify administration of CPE requirements, an audit organization may establish a standard two-year CPE period for all of its auditors, which can be either on a fixed-year or rolling-year basis. Effective Jan. 1, 2004, the GAO released an amendment to its CPE requirements that states that CPAs may not, in most cases, use tax credits to meet their 80-hour GAO Yellow Book requirement.
Visit the GAO website to read the requirements effective June 30, 2005, as outlined in the GAO's Guidance on GAGAS Requirements for Continuing Education; the overview of major changes from the 1991 CPE Interpretation; and the technical amendment made by the Comptroller General to CPE requirements contained in the 2003 revision of Government Auditing Standards.
AICPA
Reporting period begins Jan. 1 of the calendar year after joining the AICPA.
