Renew Your License

Pennsylvania CPAs are required to obtain 80 hours of CPE credits per biennial period, four of which must be in ethics. The reporting period runs from Jan. 1 of even-numbered to Dec. 31 of odd-numbered years. Additionally, there is a minimum requirement of 20 credit hours per year. If you provide attest services, you must complete 24 credit hours of A&A and 52 credit hours of professional development. If you do not provide attest services, you must complete 76 credit hours of professional development. Professional development can be in any area related to your professional needs, and individuals may take up to 40 credits (50% of the total CPE requirement) as self-study.

Renewal Notices 

The State Board mails renewal notices two to three months prior to the license expiration date. If you don't receive the notice, it may be in your junk/spam folder. Notices are mailed to the most recent address the licensee has reported to the State Board. The Postal Service does not forward licenses, so be sure to update your address. 

If you checked your spam folder and can’t find your notice, you can still renew your license using the Pennsylvania Licensing System website, but may need to recover your user ID if you do not know it. Make sure to verify your contact information and email address are correct to ensure you receive future license notifications. 

Online Renewal 

Once you have completed all of the CPE requirements, log in or register through the Pennsylvania Licensing System (PALS) to renew your license. The renewal application should be completed on or before Dec. 31 of the reporting year.  

Even if you do not plan to complete your CPE requirements until late December, it is strongly recommended that you access your renewal application on the PALS website to ensure you can properly access your information. You can submit your renewal application when you have completed your CPE requirements and enter any remaining information. 

Remember, there is no grace period. Beginning January 1, 2026, reactivation applications will be required. 

Fees 

The cost to renew a Pennsylvania CPA license or accountancy firm license is $100. The cost to renew a program sponsor license is $150. 

Newly Licensed CPAs 

The requirement for CPE is based on when the licensee passed the CPA Exam.  Licensees who passed the exam in 2024 or 2025 are exempt from CPE to renew their license in 2025.  They will need to begin completing and tracking their CPE with the 2026-2027 reporting period.  All other licensees are required to have completed the CPE requirement for renewal, regardless of when their license was issued. 

Firm License Renewal 

Pennsylvania accountancy firm licenses also need to be renewed using the PALS website. The firm’s key person may begin the renewal process as soon as the renewal window opens, even if their individual CPE requirements are not complete. 

Licenses must be renewed prior to Dec. 31 for firms to remain licensed to provide public accounting services. Firms that performed an audit or review engagement during the previous two years will need to submit peer review information for the renewal. 

Peer Review  

Accounting firms and sole practitioners that performed an audit or review engagement after Dec. 31, 2021, are required to submit peer review information as part of the renewal application. Individual CPAs that perform audits or reviews as part of a licensed accounting firm only are not required to submit peer review information. 

Processing Renewals 

After you submit your application, the State Board verifies accuracy and re-issues permits to practice. A random number of renewal forms will be selected for an audit, which will require the licensee to provide further documentation of individual CPE hours. In addition, under the Business License Information Exchange Program, state agencies under the Governor’s jurisdiction will provide your demographic renewal information to the Department of Revenue. The department will then verify that the entities/persons seeking a license renewal are compliant with their state tax obligations. If you (or your firm) have an outstanding state tax obligation, or you do not meet the CPE or peer review re-licensing requirements, you will be subject to disciplinary action by the State Board. 

Read what to do if CPE falls short or you face an audit- updated Jan. 3, 2022.

Extensions/Waivers  

Any request for a waiver or extension of time to complete either peer review or CPE requirements must be sent to the State Board, and must document the reason(s) for the request. Extensions or waivers are granted for military reasons, medical, or other good cause. You must include your military orders or documentation from your physician indicating that you were/are under their care, and due to the medical reason were/are unable to obtain the required CPE for the State Board to review your request.  
 
Additionally, you should provide any documentation if your request is due to circumstances relating to an “other good cause.” This request must be received by the State Board prior to Oct. 31 to allow time for the State Board to review your request.  

Forms for extension requests can be downloaded from the State Board of Accountancy.

Requesting Inactive Status 

If you are not renewing your CPA license because you no longer practice public accounting, you can request that your license be placed on inactive status using the PALS online renewal. There is no fee or CPE required to place a license on inactive status. With an inactive license you can use the “CPA” designation, provided you include the word “inactive” and meet other State Board regulations. 

Read more about how to reactivate your license.