Pennsylvania’s robust economy, ranking sixth largest in the nation according to recent economic analyses, creates exceptional opportunities for certified public accountants. The state’s strategic advantages—including world-class educational institutions and business operating costs approximately 5% below the national average—position it as an ideal location for accounting professionals to build successful careers.
The accounting profession in Pennsylvania continues to demonstrate strong growth patterns. The U.S. Bureau of Labor Statistics projects continued expansion in accounting and auditing positions throughout the 2020s, with thousands of new opportunities emerging annually through both industry growth and professional turnover. Major employers range from Fortune 500 corporations like Comcast and United States Steel to prestigious accounting firms, including regional powerhouse Schneider Downs and Big Four firms like Deloitte, which maintains over 3,500 professionals across offices in Philadelphia, Pittsburgh, and Mechanicsburg.
Pennsylvania CPA Requirements Quick Facts: Bachelor’s degree plus 150 credit hours, 24 semester hours in accounting, pass the Uniform CPA Exam, complete 1,600 hours of supervised experience, and maintain 80 hours of CPE every two years.
Understanding how to become a CPA in Pennsylvania requires navigating specific state requirements while positioning yourself for success in this dynamic professional landscape. Whether you’re pursuing opportunities in forensic accounting, tax preparation, or information systems, this comprehensive guide provides the roadmap to Pennsylvania CPA licensure.
Pennsylvania CPA Requirements Overview
- Education Requirements: 150-Hour Rule
- Uniform CPA Exam Process
- Experience Requirements: 1,600 Hours
- License Application & Certification
- Continuing Professional Education
- Pennsylvania CPA Salary Information
- Frequently Asked Questions
1. Pennsylvania CPA Education Requirements: The 150-Hour Rule
The Pennsylvania State Board of Accountancy mandates comprehensive educational preparation for CPA candidates. The cornerstone requirement includes earning a bachelor’s degree with 150 semester hours of college credit, ensuring candidates possess both broad business knowledge and specialized accounting expertise.
Core Educational Components
Pennsylvania’s CPA education requirements reflect national standards while maintaining state-specific elements:
- Minimum Degree: Bachelor’s degree from an accredited institution
- Total Credit Hours: 150 semester hours (or quarter-hour equivalent)
- Accounting Concentration: At least 24 semester hours in accounting subjects
- Specific Course Requirements:
- General accounting – 3 semester hours minimum
- Business law, auditing, taxation, or finance – 3 semester hours minimum
- Additional accounting, business law, tax, audit, or finance courses – 18 semester hours
Pathways to 150 Hours
Since traditional bachelor’s degrees typically comprise 120 semester hours, aspiring CPAs must pursue additional education. Common approaches include:
- Master’s in Accounting: The most comprehensive option, providing advanced knowledge while fulfilling credit requirements
- MBA with Accounting Concentration: Combines business leadership skills with accounting expertise
- Post-Baccalaureate Certificate: Targeted coursework for those with non-accounting undergraduate degrees
- Five-Year CPA Track Programs: Integrated bachelor’s/master’s programs designed specifically for CPA preparation
Accreditation Standards
The Pennsylvania State Board recognizes degrees from institutions accredited by agencies recognized by the U.S. Department of Education. Verify your school’s accreditation status through the Department of Education’s database.
For non-accredited programs or international credentials, contact the Pennsylvania State Board of Accountancy at (717) 783-1404 for evaluation procedures. International transcripts require evaluation by approved services, including:
- Foreign Academic Credentials Services, Inc.
- Educational Credential Evaluators, Inc.
- Josef Silny & Associates, Inc.
- NASBA International Evaluation Services
Important Educational Considerations
- Online and correspondence courses receive full credit when completed through accredited programs
- CLEP credits are acceptable if recognized by your degree-granting institution
- Finance courses titled “money” or “banking” do not qualify for accounting credit requirements
- Consider programs offering specialized CPA preparation to maximize exam readiness
2. Taking the Uniform CPA Exam in Pennsylvania
Pennsylvania allows candidates to sit for the Uniform CPA Exam after completing their bachelor’s degree with 120 semester hours, including the required 24 accounting hours. However, the full 150-hour requirement must be met before licensure.
Application Process
The exam application process operates through the National Association of State Boards of Accountancy (NASBA):
- Submit Application: Apply directly through NASBA’s CPA Examination Services online portal or download paper forms
- Transcript Submission: Request official transcripts sent directly to:
- CPA Examination Services
- Pennsylvania Coordinator
- PO Box 198469
- Nashville, TN 37219-8469
- Electronic Transcripts: Send to [email protected]
- Payment: Submit fees via credit card (online applications) or check/money order (paper applications)
Scheduling Your Exam
After application approval, typically within four weeks, you’ll receive a Notice to Schedule (NTS) valid for six months. Pennsylvania offers multiple Prometric testing centers:
Schedule your exam appointment at Prometric’s CPA scheduling portal.
Exam Preparation Resources
Success on the Uniform CPA Exam requires comprehensive preparation:
- Budget $2,000-$3,000 for quality review courses
- Plan 300-400 hours of study time
- Consider Pennsylvania-specific study groups through PICPA
- Utilize adaptive learning platforms for personalized preparation
Special Accommodations
Candidates requiring disability accommodations should submit the ADA Accommodation Form with their initial application. Contact NASBA at 800-CPA-EXAM for additional support.
3. Pennsylvania CPA Experience Requirements
Beyond academic preparation and exam success, Pennsylvania requires practical experience to ensure CPAs possess real-world competencies. The state mandates 1,600 hours (equivalent to one year) of qualifying experience under proper supervision.
Qualifying Experience Parameters
Pennsylvania accepts diverse experience settings, including:
- Public accounting firms of any size
- Private industry accounting departments
- Government agencies (federal, state, or local)
- Non-profit organizations with substantial accounting operations
Experience must occur within five years of your licensure application date and require verification by a licensed CPA who directly supervised your work.
Competency Areas
Your experience should encompass multiple professional competencies:
Experience Restrictions
Pennsylvania specifically excludes certain types of experience:
- Self-employment or solo practice
- Work performed as a partner where you’re not supervised
- Experience under supervision of non-licensed individuals
- Work for firms not listed as your direct employer
Verification Process
The supervising CPA must complete the official Verification of Experience Form, confirming:
- Direct supervision and evaluation of your work
- Specific competencies demonstrated
- Exact employment dates and hours
- Their active CPA license status during the supervision period
4. Pennsylvania CPA License Application Process
After fulfilling education, examination, and experience requirements, the final step involves a formal application for CPA certification and licensure through the Pennsylvania State Board of Accountancy.
Pre-Application Checklist
Confirm completion of all requirements:
- ✓ 150 semester hours of education with a bachelor’s degree or higher
- ✓ 24 semester hours in accounting subjects
- ✓ Passed all four sections of the Uniform CPA Exam
- ✓ Completed 1,600 hours of qualifying experience
- ✓ Obtained supervisor verification of experience
Application Submission
Download and complete the Certified Public Accountant Certification Application from the Pennsylvania State Board of Accountancy. Pennsylvania uses “certification” terminology, but this process grants both certification and licensure simultaneously.
Interstate Reciprocity
CPAs licensed in other states may obtain Pennsylvania licensure through reciprocity by meeting these requirements:
- Submit the Domestic Reciprocity Application
- Provide a certified copy of the current CPA license
- Transfer Uniform CPA Exam scores to Pennsylvania
- For licenses held less than five years, additionally provide:
- Verification of Experience Form
- Official college transcripts
- Documentation of 80 CPE hours per two-year period (excluding initial exam period)
International Reciprocity
Pennsylvania maintains reciprocity agreements with select international jurisdictions. Qualified accountants from these regions may apply through the International Qualification Examination (IQEX) process:
5. Pennsylvania CPA Continuing Professional Education Requirements
Maintaining Pennsylvania CPA licensure requires ongoing professional development through continuing professional education (CPE). The state mandates 80 hours of qualifying education every two years to ensure CPAs remain current with evolving standards and practices.
CPE Requirements Structure
Pennsylvania’s biennial CPE requirements include specific subject matter allocations:
Qualifying CPE Activities
Pennsylvania recognizes diverse learning formats:
- Traditional Classroom: Full credit for instructor-led courses
- Web-Based Learning: Interactive programs receive full credit
- Self-Study Programs: Non-interactive formats earn 50% credit
- Teaching/Instruction: First-time course preparation qualifies
- Published Articles: Technical writing in professional journals (restrictions apply)
Program Requirements
CPE programs must meet specific criteria:
- Fall within approved subject areas: advisory services, accounting/auditing, professional skills, management, taxation, or specialized applications
- Award one credit hour per 50 minutes of instruction
- Provide completion certificates or attendance verification
- Individual study limited to 40 hours per reporting period
Documentation and Record Keeping
Maintain CPE records for five years, including:
- Certificates of completion
- Course materials and syllabi
- Attendance verification documents
- Transcripts for college credit courses
- Instructor verification for non-credit college courses
6. Pennsylvania CPA Salary Information
Understanding compensation expectations helps aspiring CPAs make informed decisions about their careers. Pennsylvania’s diverse economy creates varied salary opportunities across different regions and specializations.
Statewide Salary Overview
According to the Bureau of Labor Statistics, Pennsylvania accountants and auditors earn competitive salaries reflecting the state’s economic strength:
Regional Salary Variations
Metropolitan areas demonstrate significant salary differentials based on cost of living and industry concentration:
Industry-Specific Compensation
Salary potential varies significantly by industry sector:
- Securities and Investment: Highest compensation potential
- Management of Companies: Corporate headquarters roles
- Government: Stable employment with comprehensive benefits
- Public Accounting: Partnership track opportunities
- Non-Profit: Mission-driven work with competitive packages
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
7. Frequently Asked Questions About Pennsylvania CPA Requirements
How long does it take to become a CPA in Pennsylvania?
The typical timeline spans 5-6 years: 4-5 years are spent completing 150 credit hours of education, followed by 1 year of accumulating the required 1,600 hours of professional experience. Accelerated programs and full-time work can compress this timeline.
What is the total cost to become a CPA in Pennsylvania?
Beyond education expenses, budget approximately $3,000-$5,000 for CPA-specific costs: exam fees ($1,000-$1,500), application and licensing fees ($200-$300), and review course materials ($2,000-$3,000). Additional costs include CPE and professional association memberships.
Can I start taking the CPA exam before completing 150 credit hours?
Yes, Pennsylvania allows candidates to sit for the exam after earning a bachelor’s degree with 120 credit hours, including at least 24 hours in accounting. However, you must complete all 150 hours before applying for licensure.
Does Pennsylvania accept online accounting courses?
Pennsylvania fully accepts online and correspondence courses from accredited institutions. These courses receive the same credit as traditional classroom instruction, providing flexibility for working professionals.
How does Pennsylvania CPA reciprocity work?
CPAs licensed in other states can obtain Pennsylvania licensure through reciprocity by demonstrating equivalent education, exam passage, and experience. Additional requirements apply for licenses held for less than five years.
What happens if my CPA experience isn’t verified?
Experience must be verified by a licensed CPA who directly supervised your work. If verification is unavailable, contact the State Board to discuss alternative documentation or additional experience requirements.
Are there alternatives to the traditional 1,600-hour experience requirement?
Pennsylvania maintains strict experience requirements without alternatives. All candidates must complete 1,600 hours of training under appropriate supervision, although the setting (public, private, or government) offers flexibility.
Next Steps: Launching Your Pennsylvania CPA Career
Successfully navigating Pennsylvania’s CPA requirements opens doors to diverse career opportunities across the Commonwealth’s dynamic economy. Consider these strategic next steps:
- Join the Pennsylvania Institute of CPAs (PICPA) for networking and resources
- Explore American Institute of CPAs (AICPA) membership for national connections
- Investigate specialized certifications in forensic accounting, financial planning, or business valuation
- Connect with Pennsylvania’s accounting community through local chapter events
Whether pursuing opportunities with Big Four firms in Philadelphia, regional practices in Pittsburgh, or establishing your own practice in Pennsylvania’s growing communities, your CPA license represents the foundation for a rewarding professional journey.
For additional guidance on Pennsylvania accounting careers and educational pathways, explore our comprehensive resources on becoming an accountant and finding the right accounting program for your goals.
