Requirements to Sit for the CPA Exam

Upon graduation, candidates must meet these requirements:

  • Completed at least 24 semester credits in accounting subjects, including accounting and auditing, business law, economics, finance, tax, or technology subjects sanctioned by the State Board of Accountancy.
  • Have at least 120 credit hours. However, candidates will be required to complete 150 credit hours before being eligible to apply for a CPA license in Pennsylvania.

ICN-newAs of Jan. 1, 2023, candidates can sit for the CPA Exam upon completing 120 semester credits without a degree being conferred. Learn more about recent CPA Law changes in Pennsylvania.

Candidates have 18 months to pass all four parts of the exam from when the first section is passed.

The Uniform CPA Exam is administered by the National Association of State Boards of Accountancy (NASBA).

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The National Association of State Boards of Accountancy (NASBA) administers the Uniform CPA Examination. It collects information about candidates, distributes advisory scores, and maintains a database of candidate records.

Visit for CPA Exam information and an application. Follow NASBA's Exam News for CPA Exam score releases.