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).

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 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:


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.

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

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