Fall 2025

In a decisive, bipartisan display of support for Pennsylvania’s accounting profession, Act 27 of 2025 – formerly Senate Bill 719 – was signed into law on June 30, 2025. This landmark legislation updates the state’s CPA licensure requirements, offers greater flexibility for candidates, increases workforce mobility, and aligns Pennsylvania with modern career pathways into the accounting profession.

Unanimously passed by both the Pennsylvania Senate and House, Act 27 is a direct response to the urgent need for licensure reform amid a drying pipeline of CPA candidates and increasing workforce demands. Its swift journey from introduction to enactment underscores the power of PICPA’s advocacy, professional unity, and a shared commitment among all stakeholders to strengthen Pennsylvania’s economy through a robust accounting profession.

The Path to Act 27

The legislative journey of Act 27 began on May 6, 2025, with the introduction of Senate Bill 719. In the weeks that followed the legislation gained bipartisan traction, and on June 11 the bill was unanimously passed by the Senate. With almost unheard of speed in Pennsylvania’s General Assembly, it passed in the House on June 26 and was signed into law by Gov. Josh Shapiro on June 30. If you’re keeping score, it went from introduction to law in less than two months!

The bill was championed by legislative leaders that include Sens. Scott Hutchinson (R-Venango) and Nick Pisciottano, CPA-Inactive (D-Allegheny), and Reps. Ben Sanchez, CPA-Inactive (D-Montgomery) and Keith Greiner, CPA (R-Lancaster). All of our supporters approached the issue with unique insights and a dedication to meaningful reform.

“The accounting profession plays a crucial role in providing essential services to the public and fostering trust in business for investment purposes,” noted Hutchinson. “Despite a growing demand for certified public accountants (CPAs) in Pennsylvania, demographic trends indicate a concerning shortage of CPAs in the state.”

Act 27 emerged from months of behind-the-scenes language drafting, careful legal vetting, and extensive stakeholder engagement, including governmental departments such as the Department of State and the Legislative Reference Bureau. The success of this legislation reflects years of groundwork – relationship building, education, and policy influence – led by the PICPA.

Key Provisions of Act 27

Act 27 introduces pivotal updates to the licensure process in Pennsylvania, all of which have been structured to reduce barriers while upholding the high standards the profession is known for.

New Pathway for Licensure – To adhere to national substantial equivalency guidelines, Pennsylvania previously had two paths to obtain CPA licensure:

• 150 college credits of education, passing the Uniform CPA Exam, plus one year of relevant work experience, or
• A master’s degree, passing the CPA Exam, plus one year of relevant work experience.

Act 27 adds a third alternative, and one that proponents say will provide broader access to prospective CPAs pursuing licensure:

• A bachelor’s degree, passing the CPA Exam, plus two years of relevant work experience.

This third alternative reduces the educational costs and gets young accountants into the working world earlier where they can begin gaining valuable accounting experience.

Automatic Mobility – Accountants licensed in other states that meet Pennsylvania’s licensing requirements will be permitted to practice without needing to obtain a separate license. This “automatic mobility,” or “driver’s license” model, aligns Pennsylvania with most states and reflects a modern workforce reality: accounting professionals increasingly serve clients across state lines.

To practice under automatic mobility, out-of-state CPAs must have passed the CPA Exam and have earned either:

• A bachelor’s degree and completed two years of work experience, or
• A master’s degree/ 150 credit hours and completed one year of work experience.

This provision ensures that Pennsylvania remains competitive for firms seeking talent and allows professionals to move with fewer regulatory roadblocks, all while upholding the high standards that protect Pennsylvania’s citizens and businesses.

CPA Exam 30-Month Window – Act 27 extends the CPA Exam completion timeline from 18 to 30 months, giving candidates significantly more time to pass all four sections of the exam. This rule applies to CPA Exam section credits that were unexpired as of June 30, 2025. This change offers welcome relief and flexibility to aspiring CPAs juggling study schedules with work, family, and financial demands. It also brings Pennsylvania in line with changes being adopted nationally.

Reference Letter Requirement Removed – In most cases, candidates will no longer be required to submit a professional reference letter with their licensure application. This change eliminates a procedural burden that was often redundant, particularly for candidates with verified work experience.

Core Standards Maintained

While Act 27 modernizes key aspects of the licensure process, it maintains the profession’s strong educational and experiential foundations. The following elements remain unchanged:

• Candidates can sit for the CPA Exam with a bachelor’s degree or 120 credits, whichever they achieve first.
• Pennsylvania requires a minimum of 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.
• Professional experience must be verified by a licensed Pennsylvania CPA.

These standards reflect the balance that the bill sponsors and stakeholders were aiming for: opening new pathways into the profession without compromising professional integrity.

Benefits for the Profession and Pennsylvania

The passage of Act 27 is a bold step toward revitalizing the CPA pipeline, supporting workforce retention, and preserving Pennsylvania’s economic health.

“Senate Bill 719 is a major step toward addressing the workforce shortages in Pennsylvania’s accounting profession,” said Pisciottano. “It is not easy to get a unanimous vote in the legislature. It is clear that members understand the importance of what this bill does and the positive impact it will have on the CPA workforce.”

For firms, the law provides greater flexibility in hiring and maintains access to out-of-state talent without the administrative burdens of dual licensure. For students and CPA candidates, the longer exam timeline and removal of procedural barriers improve the chances of completing the journey to licensure. For clients and businesses, it means sustained access to high-quality professional services delivered by well-qualified CPAs.

“This legislation modernizes the licensure process by aligning Pennsylvania with surrounding states while allowing for workforce mobility, exam flexibility, and more options for aspiring CPAs,” said Greiner. “As a CPA, I am very glad to have played a part in helping to enhance and promote the continued success of our profession.”

Making It Happen

The successful passage of Act 27 was no accident. It was the result of relentless advocacy, strategic coalition-building, and unwavering leadership by the PICPA. As the professional home for nearly 18,000 CPAs, financial professionals, and aspiring accountants across Pennsylvania, the PICPA has long been a driving force behind policy change that benefits the profession, the business community, and the public at large.

This legislative victory reflects what the PICPA does best: uniting members, lawmakers, educators, employers, and students to advance the profession. The result is a law that benefits all 30,000 licensed CPAs in Pennsylvania – members and nonmembers alike – by strengthening the pipeline of future talent while preserving professional integrity.

For decades, the PICPA has maintained a consistent presence in Harrisburg, cultivating trusted relationships with lawmakers, regulatory agencies, and committee staff. These long-standing connections allowed the PICPA to act quickly and decisively when the opportunity to modernize the CPA Law emerged.

Act 27 was the product of a multifaceted, sustained advocacy effort that included:

• Securing bipartisan legislative champions in both the state Senate and House.
• Collaborating closely with the Department of State licensure committee staff and other state agencies.
• Coordinating testimony, technical language reviews, and policy briefings.
• Promoting co-sponsorship and guiding the bill through the licensure committees and floor votes in both chambers.

The Engine Behind the Effort

At the heart of PICPA’s advocacy is its membership. Act 27 succeeded because our members showed up, spoke out, and stood together.

From personalized letters and emails, to district meetings and social media campaigns, hundreds of members used PICPA’s advocacy tools to communicate the importance of licensure reform to their legislators. The PICPA’s Day on the Hill program in early June exemplified this commitment in action: nearly 100 members traveled to Harrisburg to engage directly with their lawmakers, share their experiences, and demonstrate the real-world impact of the CPA profession.

“As a former CPA, I understand the challenges facing today’s accounting professionals and the importance of maintaining high standards while adapting to a changing workforce,” noted Sanchez. “This legislation is about ensuring we remain competitive, both as a state and as a profession.”

The voices of working CPAs gave Act 27 the grassroots strength it needed to earn unanimous, bipartisan support and helped lawmakers understand that these updates weren’t just about policy. They were about people, communities, and Pennsylvania’s economic future.

A Full-Strength Advocacy Network

Our advocacy success was also supported by the CPA-PAC, the political action committee affiliated with the PICPA. The CPA-PAC helps amplify the voice of the profession by supporting lawmakers who understand the importance of sound financial policy, business-friendly legislation, and a strong accounting workforce.

Additionally, the PICPA strategically built a broad coalition of support around the bill, bringing in business and industry leaders, economic development organizations, academic institutions and accounting educators, and allied professional associations.

This coalition made a compelling case that licensure modernization isn’t just about CPAs. It’s about Pennsylvania’s future competitiveness in a fast-moving, talent-driven economy.

Of course, the passage of Act 27 is not only about today’s professionals; it is also about ensuring a clear and accessible pathway for tomorrow’s CPAs. That’s why the Pennsylvania CPA Foundation, the philanthropic arm of the PICPA, plays such a vital role.

The Foundation’s efforts to strengthen the accounting pipeline include:

• Engaging students and educators through workshops, events, and partnerships.
• Awarding more than $200,000 in scholarships each year to aspiring CPAs.
• Reaching hundreds of high school students in dozens of schools to introduce the possibilities of an accounting career.

These efforts directly align with the intent of Act 27: to create more inclusive, flexible, and sustainable pathways to licensure that reflect the realities facing today’s students and early-career professionals. While the PICPA works on the policy front, the Foundation builds awareness, interest, and opportunity where it’s needed most. This work is not possible without the support of our members. Your donation helps us advocate for today’s CPAs while building a strong, inclusive path for those who will follow. Make a contribution at www.picpa.org/advocacy-in-action.

One Voice, One Profession

Act 27 was passed unanimously because the case for reform was clear, and the accounting profession spoke with one voice. The PICPA, its members, and its advocacy partners formed a unified front that demonstrated how modernizing the CPA Law would benefit not just CPAs, but the public, the economy, and Pennsylvania as a whole.

From classroom to capital, from firm to foundation, the PICPA is advocating for every corner of the profession. The passage of Act 27 is a milestone, but it’s also a model for how CPAs can shape their future together.

Act 27 of 2025 marks a new chapter for CPAs in Pennsylvania: a chapter defined by modernized rules, broader access, and renewed confidence in the future of the profession. Through strong leadership, tireless advocacy, and unity among members, the PICPA and its partners have helped secure a stronger foundation for the next generation of accounting professionals. And that is something worth celebrating. 

In a decisive, bipartisan display of support for Pennsylvania’s accounting profession, Act 27 of 2025 – formerly Senate Bill 719 – was signed into law on June 30, 2025. This landmark legislation updates the state’s CPA licensure requirements, offers greater flexibility for candidates, increases workforce mobility, and aligns Pennsylvania with modern career pathways into the accounting profession.

Unanimously passed by both the Pennsylvania Senate and House, Act 27 is a direct response to the urgent need for licensure reform amid a drying pipeline of CPA candidates and increasing workforce demands. Its swift journey from introduction to enactment underscores the power of PICPA’s advocacy, professional unity, and a shared commitment among all stakeholders to strengthen Pennsylvania’s economy through a robust accounting profession.

The Path to Act 27

The legislative journey of Act 27 began on May 6, 2025, with the introduction of Senate Bill 719. In the weeks that followed the legislation gained bipartisan traction, and on June 11 the bill was unanimously passed by the Senate. With almost unheard of speed in Pennsylvania’s General Assembly, it passed in the House on June 26 and was signed into law by Gov. Josh Shapiro on June 30. If you’re keeping score, it went from introduction to law in less than two months!

The bill was championed by legislative leaders that include Sens. Scott Hutchinson (R-Venango) and Nick Pisciottano, CPA-Inactive (D-Allegheny), and Reps. Ben Sanchez, CPA-Inactive (D-Montgomery) and Keith Greiner, CPA (R-Lancaster). All of our supporters approached the issue with unique insights and a dedication to meaningful reform.

“The accounting profession plays a crucial role in providing essential services to the public and fostering trust in business for investment purposes,” noted Hutchinson. “Despite a growing demand for certified public accountants (CPAs) in Pennsylvania, demographic trends indicate a concerning shortage of CPAs in the state.”

Act 27 emerged from months of behind-the-scenes language drafting, careful legal vetting, and extensive stakeholder engagement, including governmental departments such as the Department of State and the Legislative Reference Bureau. The success of this legislation reflects years of groundwork – relationship building, education, and policy influence – led by the PICPA.

Key Provisions of Act 27

Act 27 introduces pivotal updates to the licensure process in Pennsylvania, all of which have been structured to reduce barriers while upholding the high standards the profession is known for.

New Pathway for Licensure – To adhere to national substantial equivalency guidelines, Pennsylvania previously had two paths to obtain CPA licensure:

• 150 college credits of education, passing the Uniform CPA Exam, plus one year of relevant work experience, or
• A master’s degree, passing the CPA Exam, plus one year of relevant work experience.

Act 27 adds a third alternative, and one that proponents say will provide broader access to prospective CPAs pursuing licensure:

• A bachelor’s degree, passing the CPA Exam, plus two years of relevant work experience.

This third alternative reduces the educational costs and gets young accountants into the working world earlier where they can begin gaining valuable accounting experience.

Automatic Mobility – Accountants licensed in other states that meet Pennsylvania’s licensing requirements will be permitted to practice without needing to obtain a separate license. This “automatic mobility,” or “driver’s license” model, aligns Pennsylvania with most states and reflects a modern workforce reality: accounting professionals increasingly serve clients across state lines.

To practice under automatic mobility, out-of-state CPAs must have passed the CPA Exam and have earned either:

• A bachelor’s degree and completed two years of work experience, or
• A master’s degree/ 150 credit hours and completed one year of work experience.

This provision ensures that Pennsylvania remains competitive for firms seeking talent and allows professionals to move with fewer regulatory roadblocks, all while upholding the high standards that protect Pennsylvania’s citizens and businesses.

CPA Exam 30-Month Window – Act 27 extends the CPA Exam completion timeline from 18 to 30 months, giving candidates significantly more time to pass all four sections of the exam. This rule applies to CPA Exam section credits that were unexpired as of June 30, 2025. This change offers welcome relief and flexibility to aspiring CPAs juggling study schedules with work, family, and financial demands. It also brings Pennsylvania in line with changes being adopted nationally.

Reference Letter Requirement Removed – In most cases, candidates will no longer be required to submit a professional reference letter with their licensure application. This change eliminates a procedural burden that was often redundant, particularly for candidates with verified work experience.

Core Standards Maintained

While Act 27 modernizes key aspects of the licensure process, it maintains the profession’s strong educational and experiential foundations. The following elements remain unchanged:

• Candidates can sit for the CPA Exam with a bachelor’s degree or 120 credits, whichever they achieve first.
• Pennsylvania requires a minimum of 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.
• Professional experience must be verified by a licensed Pennsylvania CPA.

These standards reflect the balance that the bill sponsors and stakeholders were aiming for: opening new pathways into the profession without compromising professional integrity.

Benefits for the Profession and Pennsylvania

The passage of Act 27 is a bold step toward revitalizing the CPA pipeline, supporting workforce retention, and preserving Pennsylvania’s economic health.

“Senate Bill 719 is a major step toward addressing the workforce shortages in Pennsylvania’s accounting profession,” said Pisciottano. “It is not easy to get a unanimous vote in the legislature. It is clear that members understand the importance of what this bill does and the positive impact it will have on the CPA workforce.”

For firms, the law provides greater flexibility in hiring and maintains access to out-of-state talent without the administrative burdens of dual licensure. For students and CPA candidates, the longer exam timeline and removal of procedural barriers improve the chances of completing the journey to licensure. For clients and businesses, it means sustained access to high-quality professional services delivered by well-qualified CPAs.

“This legislation modernizes the licensure process by aligning Pennsylvania with surrounding states while allowing for workforce mobility, exam flexibility, and more options for aspiring CPAs,” said Greiner. “As a CPA, I am very glad to have played a part in helping to enhance and promote the continued success of our profession.”

Making It Happen

The successful passage of Act 27 was no accident. It was the result of relentless advocacy, strategic coalition-building, and unwavering leadership by the PICPA. As the professional home for nearly 18,000 CPAs, financial professionals, and aspiring accountants across Pennsylvania, the PICPA has long been a driving force behind policy change that benefits the profession, the business community, and the public at large.

This legislative victory reflects what the PICPA does best: uniting members, lawmakers, educators, employers, and students to advance the profession. The result is a law that benefits all 30,000 licensed CPAs in Pennsylvania – members and nonmembers alike – by strengthening the pipeline of future talent while preserving professional integrity.

For decades, the PICPA has maintained a consistent presence in Harrisburg, cultivating trusted relationships with lawmakers, regulatory agencies, and committee staff. These long-standing connections allowed the PICPA to act quickly and decisively when the opportunity to modernize the CPA Law emerged.

Act 27 was the product of a multifaceted, sustained advocacy effort that included:

• Securing bipartisan legislative champions in both the state Senate and House.
• Collaborating closely with the Department of State licensure committee staff and other state agencies.
• Coordinating testimony, technical language reviews, and policy briefings.
• Promoting co-sponsorship and guiding the bill through the licensure committees and floor votes in both chambers.

The Engine Behind the Effort

At the heart of PICPA’s advocacy is its membership. Act 27 succeeded because our members showed up, spoke out, and stood together.

From personalized letters and emails, to district meetings and social media campaigns, hundreds of members used PICPA’s advocacy tools to communicate the importance of licensure reform to their legislators. The PICPA’s Day on the Hill program in early June exemplified this commitment in action: nearly 100 members traveled to Harrisburg to engage directly with their lawmakers, share their experiences, and demonstrate the real-world impact of the CPA profession.

“As a former CPA, I understand the challenges facing today’s accounting professionals and the importance of maintaining high standards while adapting to a changing workforce,” noted Sanchez. “This legislation is about ensuring we remain competitive, both as a state and as a profession.”

The voices of working CPAs gave Act 27 the grassroots strength it needed to earn unanimous, bipartisan support and helped lawmakers understand that these updates weren’t just about policy. They were about people, communities, and Pennsylvania’s economic future.

A Full-Strength Advocacy Network

Our advocacy success was also supported by the CPA-PAC, the political action committee affiliated with the PICPA. The CPA-PAC helps amplify the voice of the profession by supporting lawmakers who understand the importance of sound financial policy, business-friendly legislation, and a strong accounting workforce.

Additionally, the PICPA strategically built a broad coalition of support around the bill, bringing in business and industry leaders, economic development organizations, academic institutions and accounting educators, and allied professional associations.

This coalition made a compelling case that licensure modernization isn’t just about CPAs. It’s about Pennsylvania’s future competitiveness in a fast-moving, talent-driven economy.

Of course, the passage of Act 27 is not only about today’s professionals; it is also about ensuring a clear and accessible pathway for tomorrow’s CPAs. That’s why the Pennsylvania CPA Foundation, the philanthropic arm of the PICPA, plays such a vital role.

The Foundation’s efforts to strengthen the accounting pipeline include:

• Engaging students and educators through workshops, events, and partnerships.
• Awarding more than $200,000 in scholarships each year to aspiring CPAs.
• Reaching hundreds of high school students in dozens of schools to introduce the possibilities of an accounting career.

These efforts directly align with the intent of Act 27: to create more inclusive, flexible, and sustainable pathways to licensure that reflect the realities facing today’s students and early-career professionals. While the PICPA works on the policy front, the Foundation builds awareness, interest, and opportunity where it’s needed most. This work is not possible without the support of our members. Your donation helps us advocate for today’s CPAs while building a strong, inclusive path for those who will follow. Make a contribution at www.picpa.org/advocacy-in-action.

One Voice, One Profession

Act 27 was passed unanimously because the case for reform was clear, and the accounting profession spoke with one voice. The PICPA, its members, and its advocacy partners formed a unified front that demonstrated how modernizing the CPA Law would benefit not just CPAs, but the public, the economy, and Pennsylvania as a whole.

From classroom to capital, from firm to foundation, the PICPA is advocating for every corner of the profession. The passage of Act 27 is a milestone, but it’s also a model for how CPAs can shape their future together.

Act 27 of 2025 marks a new chapter for CPAs in Pennsylvania: a chapter defined by modernized rules, broader access, and renewed confidence in the future of the profession. Through strong leadership, tireless advocacy, and unity among members, the PICPA and its partners have helped secure a stronger foundation for the next generation of accounting professionals. And that is something worth celebrating.