CPA Exam & Licensing FAQs

CPA Exam Testing Update

Prometric has resumed testing for CPA candidates at centers where government regulations and guidelines allow. Social distancing guidelines and other safety measures will be implemented.

Visit Prometric for current and future site openings.

Notice to Schedule (NTS) Extensions
Candidates with NTS expiration dates between April 1, 2020, and Dec. 30, 2020, will be extended until Dec. 31, 2020.

Please review NASBA's NTS extensions.

Exam Credit Extensions
Due to the COVID-19 emergency disaster declaration in Pennsylvania, a waiver was granted on the requirement that CPA candidates must complete all parts of the CPA Exam within an 18-month period. Candidates whose exam credits expire during the time of the emergency declaration will be granted an extension which lasts for the duration of the emergency plus 180 days from the end of the emergency.

Affected candidates will receive communication from Prometric and the state board.

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CPA Licensing FAQs

What is the difference between the Pennsylvania Institute of CPAs and the Pennsylvania State Board of Accountancy?

The PICPA is a membership association for CPAs that preserves the legacy and propels the integrity of the CPA profession and provides CPE and advocacy for its members, whereas the Pennsylvania State Board of Accountancy is the licensing authority that regulates the practice of, and requirements for, CPAs. PICPA leadership attends State Board of Accountancy meetings and advocates on behalf of its members for policy changes on matters of CPE, licensing, etc. as needed.
How do I contact the State Board of Accountancy?

You can contact the State Board at the following address:

Pennsylvania State Board of Accountancy
P.O. Box 2649
Harrisburg, PA 17105-2649

You can also contact the State Board via phone at (717) 783-1404; fax at (717) 705-5540; or review FAQs and submit a support ticket at https://www.pals.pa.gov/#/page/AnonymousSupportTicket. You can also visit the State Board's Web site.
What experience do I need to receive my CPA Certificate?
Candidates are required to complete one year (1600 hours) of work experience through employment in government, industry, academia, or public practice within five years of the date you apply for your license.

Conditional candidates who passed at least one part of the exam before Dec. 31, 2011 have two options:
- 120 Credit Hours and two years (3200 hours) work experience
- 150 Credit Hours and one year (1600 hour) work experience
How long do I have to complete my work experience requirement?

Prior to Jan. 1, 2012 – Individuals taking the CPA Exam for the first time before Dec. 31, 2011, must complete their work experience within 10 years (120 months) of application for the CPA certificate. Effective Jan. 1, 2012 – All CPA candidates must have completed their one year work experience requirement within five years (60 months) of the date of application.
Where can I get CPA certification applications?

Certificate applications can be downloaded from the Pennsylvania State Board of Accountancy Web site.
How do I renew my CPA license?

Licenses expire December 31 of every odd-numbered year. The State Board mails renewal notices two to three months prior to the license expiration date. The cost for renewal is $100.
If my CPA license is inactive, can I still be a member of the PICPA?

Yes. Unlike other associations, there are no professional education requirements for membership with the PICPA. Your membership is voluntary. Whether your CPA license is active or inactive, your membership with the PICPA is unaffected.
How do I place my license on inactive status?

To request inactive status because you no longer practice public accounting, you may do so through the online renewal after receiving the license renewal notice in November of odd-numbered years.

If you want to place a license on inactive status while the license is current, you must return the biennial registration and wallet card and this request for inactive status form to the State Board at the following address:

Pennsylvania State Board of Accountancy
PO Box 2649
Harrisburg, PA 17105-2649
How do I reactivate my inactive Pennsylvania CPA license?

Download the 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 attend 80 hours of CPE within the 24 months preceding your request for reactivation.

To contact the State Board of Accountancy:

Mail: P.O. Box 2649, Harrisburg, PA 17105-2649
Phone: (717) 783-1404
Fax: (717) 705-5540
Submit a support ticket online
My CPA license is on inactive status. Am I permitted to use the CPA designation after my name?

Yes, but you must include the word "inactive" immediately adjacent to the CPA designation. For more details on these stipulations contact the State Board of Accountancy at (717) 783-1404.
I have passed the CPA Exam in a state other than Pennsylvania. How do I obtain a reciprocal license to practice public accounting?

Please contact the State Board of Accountancy.
What are the professional education requirements to maintain an active CPA license in Pennsylvania?

CPAs are required to complete 80 credits of continuing professional education (CPE) each licensing cycle in programs approved by the State Board. Pennsylvania CPE requirements also include required subject areas and annual education minimums.
The reporting period for licensees shall be Jan. 1 of even-numbered years to Dec. 31 of odd-numbered years. A minimum of 20 credit hours shall be taken each year.

For more details on professional education requirements and program sponsor responsibilities, review the regulations of the Pennsylvania State Board of Accountancy.
Is the PICPA an approved sponsor of CPE programs as required by the Pennsylvania State Board of Accountancy?

Yes, our sponsor number is PX000490L.
How do I determine licensing and registration requirements when I serve clients across multiple states?

The AICPA and NASB have develped an online interactive tool to assist CPAs in navigating mobility laws across the country. You can find this at www.cpamobility.org.
How do I obtain a CPA license without a Social Security number?

Possession of a Social Security number is not a requirement for licensure. If a license applicant has a Social Security number, the applicant is required to disclose it for reasons set forth in the Social Security Act Certification. If a license applicant does not have a Social Security number, the applicant is required to submit the Waiver of Social Security Number Verification Statement.

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CPA Exam FAQs

How does PICPA membership help me with the CPA Exam?
PICPA Accounting Affiliate membership can help you through the CPA Exam process.
- Visit the CPA Exam & Licensing Center for everything you need to know to sign up for, take, and pass the exam.
- Win $500 with a CPA Exam Scholarship. Members can get financial assistance for exam and review course fees.
- Significant discounts are offered to members for several review courses and materials.
- Members can also attend free CPA Exam webinars, panel discussions, and more. Check your local chapter page often for these upcoming events.
What are the requirements to sit for the CPA Exam?

To be eligible to sit for the CPA Exam, candidates must have graduated from an accredited college or university with a bachelor’s degree or higher, and have at least 24 semester credits in accounting subjects.These subjects include accounting and auditing, business law, finance, micro or macroeconomics, or tax subjects sanctioned by the Pennsylvania State Board of Accountancy. Candidates have 18 months to pass all four parts, beginning when the first section is passed.

Candidates can sit for the exam with less than 150 credit hours, however they will be required to complete all 150 before a license is granted.
What are the requirements to get licensed if I graduate after Jan. 1, 2012?
To earn a CPA license in Pennsylvania, candidates must have passed all four parts of the CPA Exam and fulfill both the education and experience requirements.
- Education – Candidates must have graduated from an accredited college or university with a bachelor’s degree or higher, and have at least 36 credits in accounting subjects: 24 credits in accounting and auditing, business law, finance, or tax subjects sanctioned by the Pennsylvania State Board of Accountancy, plus an additional 12 credits in accounting, auditing, and tax subjects. Total credit hours must equal at least 150. Accounting related credits can be completed through undergraduate or graduate courses, or a combination of both levels of study, and do not need to be part of a degree program.
- Experience – Candidates must complete one year (1,600 hours) of work experience through employment in government, industry, academia, or public practice within five years of the date of certification application.
- accounting
- attest
- compilation
- consulting skills
- financial advisory
- management advisory
- tax
All experience must be of a caliber satisfactory to the State Board of Accountancy and verified by an individual who is currently licensed to practice public accounting as a CPA in Pennsylvania or another state.
What are the requirements to get licensed if I graduated before Dec. 31, 2011 and passed at least one part of the CPA Exam?
To earn a CPA license in Pennsylvania, candidates must have passed all four parts of the CPA Exam and fulfill both the education and experience requirements.
- Education – Candidates must have graduated from an accredited college or university with a bachelor’s degree or higher, and have at least 24 semester credits in accounting subjects. These subjects include accounting and auditing, business law, finance, micro or macroeconomics, or tax subjects sanctioned by the Pennsylvania State Board of Accountancy. Total credit hours must equal at least 120.
- Experience – Candidates work experience must be through employment in government, industry, academia, or public practice, but have two choices:
- 120 Hours | Two Years – A candidate can become licensed with 120 credit hours, 24 of which in the accounting subjects listed above, and two years (3,200) of work experience within ten years of the date of certification application.
- 150 Hours | One Year – A candidate can become licensed with 150 credit hours, 36 of which in accounting subjects, and one year (1,600) of work experience within ten years of the date of certification application.
- accounting
- attest
- compilation
- consulting skills
- financial advisory
- management advisory
- tax
All experience must be of a caliber satisfactory to the State Board of Accountancy and verified by an individual who is currently licensed to practice public accounting as a CPA in Pennsylvania or another state.
What are the requirements to get licensed if I graduated before Dec. 31, 2011 and did NOT pass any parts of the CPA Exam?
You are subject the 150 semester credit education requirement in order to obtain CPA certificate.

To earn a CPA license in Pennsylvania, candidates must have passed all four parts of the CPA Exam and fulfill both the education and experience requirements.
- Education – Candidates must have graduated from an accredited college or university with a bachelor’s degree or higher, and have at least 36 credits in accounting subjects: 24 credits in accounting and auditing, business law, finance, micro or macro economics, or tax subjects sanctioned by the Pennsylvania State Board of Accountancy, plus an additional 12 credits in accounting, auditing, and tax subjects. Total credit hours must equal at least 150. Accounting related credits can be completed through undergraduate or graduate courses, or a combination
  of both levels of study, and do not need to be part of a degree program.
- Experience – Candidates must complete one year (1,600 hours) of work experience through employment in government, industry, academia, or public practice within five years of the date of certification application.
- accounting
- attest
- compilation
- consulting skills
- financial advisory
- management advisory
- tax
All experience must be of a caliber satisfactory to the State Board of Accountancy and verified by an individual who is currently licensed to practice public accounting as a CPA in Pennsylvania or another state.
When can I apply for my CPA certificate and license?

Once you have passed the Uniform CPA Exam and met the education and experience requirements you may apply to the SBOA for a CPA certificate and license.
Can I take the exam outside of Pennsylvania?

Yes, but there are additional charges for taking the exam outside of your jurisdiction.
When can I take the exam?

Testing is available the first two months of every quarter: January & February; April & May; July & August; October & November. It is not available in March, June, September, or December.
When can I apply to sit for the CPA Exam?

You can apply to sit for the CPA Exam once you have graduated with a bachelor's or master's degree with at least 24 semester-credit hours in accounting subjects.
How long do I have to pass all four parts?

You have 18 months to pass all four parts once you pass the first section.
What is a passing score?

A passing score is 75. The score does not represent percent correct.
Who distributes the exam scores?

The Pennsylvania State Board of Accountancy distributes the scores.
How can a foreign transcript or degree be evaluated?
All educational credentials earned outside the United States must be evaluated by one of the following professional credentials evaluation organizations to show U.S. equivalency:
- Educational Credential Evaluators Inc. (414) 289-3412, www.ece.org
- Foreign Academic Credentials Service Inc. (618) 656-5291, www.facsusa.com
- Josef Silny & Associates Inc. (305) 273-1616, http://www.jsilny.com
Does the State Board grant extensions due to delays?

Due to delayed reporting of CPA exam results during the second and fourth quarters of 2017, candidates who took the exam during the second, third, and fourth quarters of 2017, and had previously passed sections where the credit may be expiring, may request, in writing, an extension for those expiring sections to June 30, 2018 from the PA State Board of Accountancy to either P.O. Box 2649, Harrisburg, PA 17105-2649 or St-Accountancy@pa.gov.

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