Conditional Candidates
Those who passed at least one part of the CPA Exam before Dec. 31, 2011, have two options:
1. Baccalaureate degree – 120 Hours | Two Years
A candidate can become licensed with 120 credit hours and two years (3,200 hours) of work experience through employment in government, industry, academia, or public practice within 10 years of the date you apply for your license.
2. Master's or other post-graduate degree – 150 Hours | One Year
A candidate can become licensed with 150 credit hours and one year (1,600 hours) of work experience through employment in government, industry, academia, or public practice within 10 years of the date you apply for your license.
Qualifying
work experience – see above.
Qualifying
education requirements to obtain a CPA license:
- Graduate with a bachelor's degree or higher from an accredited school
- At least 24 credits in accounting and auditing, business law, finance, micro or macroeconomics, or tax subjects sanctioned by the Pennsylvania State Board of Accountancy
- An additional 12 credits in accounting, auditing, and tax subjects for 150-credit-hour candidates