CPA Exam & Licensing Requirements

Presented by:
Pennsylvania CPA Foundation

ICN-newCPA Exam Credit Extensions

  • Any candidate with CPA Exam credit(s) as of Jan. 1, 2024, will automatically have these credit(s) extended to June 30, 2025.
  • Due to the volume of records needing updating, you may not see this change reflected in the portal until the end of February.
  • If your exam credit(s) expire before the update is complete you will not lose credit. Be sure to continue your exam progress while you wait!
  • If you had CPA Exam credits that expired between Jan. 30, 2020, and May 11, 2023, you may be eligible for an extension, but you must request this from the state board by March 31, 2024

CPA Exam

  • Graduate: Upon graduation, candidates must meet certain requirements to sit for the CPA Exam.
  • Prepare: Learn about the fees to take the CPA Exam and develop a plan. 
  • Apply: Candidates can apply for one, two, three, or all four parts at one time. All parts must be taken within six months of the application date.
  • Study: CPA Exam sections cover a number of subjects that candidates are expected to understand prior to the test. The four parts consist of auditing and attestation, financial accounting and reporting, regulation, and business environment and concepts.
  • Schedule and Sit: After receiving a Notice to Schedule (NTS), it is advised to schedule a testing appointment as soon as possible.


  • Pass Exam: To be eligible to apply for a CPA license in Pennsylvania, a candidate must pass all parts of the CPA Exam and fulfill a certain amount of hours of education, work experience, and CPE.
  • Work Experience: Candidates are required to complete specific hours of work experience through employment in government, industry, academia, or public practice.
  • Take CPE: CPA applicants must complete CPE within 24 months of application for an initial license. In some cases, passing the CPA Exam can fulfill the CPE requirements to apply for a license.
  • Apply: Applications for a Pennsylvania CPA license can be found on the State Board of Accountancy's website. Any questions about a CPA license application status should be directed to the State Board.

CPA Evolution Updates

Changes to transform the CPA licensure model to recognize the changing skills and competencies accounting requires today.

Learn More