Requirements to Sit for the CPA Exam

Upon graduation, candidates must meet these requirements:

  • Received a bachelor's degree or higher from an accredited college or university
  • Completed at least 24 semester credits in accounting subjects, including accounting and auditing, business law, finance, macroeconomics, microeconomics, or tax subjects sanctioned by the State Board of Accountancy
  • Candidates can sit for the CPA Exam with 120 credit hours, but they will be required to complete all 150 before they are eligible to apply for a CPA license in Pennsylvania.

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

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

Transcript Evaluations

Pre-evaluation from NASBA

Prospective applicants can have their courses pre-evaluated to find out if they are on the right track. While these pre-evaluations are advisory in nature, they can help determine if additional coursework may be needed.

  • Create an account on the NASBA member portal at
  • Submit the form and payment of $50 to NASBA.
  • Track your status online at
  • Find out if you are on the right track or get the guidance you need to adjust your schedule.
  • Any questions can be directed to

International Transcript Evaluation

All educational credentials earned outside the United States must be evaluated by one of the following professional credential evaluation organizations to show U.S. equivalency:

CPA Exam & License FAQs from NASBA and the State Board of Accountancy

What Are the Accounting Requirements to Sit for the CPA Exam?

Overcome the Top 4 CPA Exam Challenges

You will encounter many obstacles on your journey to CPA, such as time management, motivation, cost, and – of course – CPA Exam difficulty. We’re here to help! Join UWorld Roger CPA Review’s Sr. VP of E-Learning, Charlotte Roberts, for this FREE webcast. Watch the full video here!

The National Association of State Boards of Accountancy (NASBA) administers the Uniform CPA Examination. They collect information about candidates, distribute advisory scores, and maintain a database of candidate records.

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