Pennsylvania CPA Exam Requirements

Eligibility for Examination

As a first-time applicant, you must:

  • be at least 18 years of age and of good moral character, and
  • qualify under one of the following requirements: (the amount of education completed at the time of application is directly related to the amount of work experience necessary to obtain licensure. For more information you may view the website for the Pennsylvania State Board of Accountancy).

It is suggested that you review the CPA Law and Regulations prior to seeking licensure in Pennsylvania to ensure you are aware of all the licensure requirements.

Education Requirements for the Examination

A Baccalaureate degree from a college or university accredited by a nationally recognized accrediting agency recognized by the United States Department of Education, and completed at least a total of 24 semester credits, which credits shall be in accounting and auditing, business law, finance, microeconomics, macroeconomics or tax subjects of a content satisfactory to the board, not necessarily as a part of your undergraduate work.

Education Requirements for Licensure

A Baccalaureate or higher degree from a college or university accredited by a nationally recognized accrediting agency recognized by the United States Department of Education (includes regional and national accrediting agencies) and completed a total of 150 semester credits of post-secondary education, including at least a total of 24 semester credits of accounting and auditing, business law, finance, microeconomics, macroeconomics or tax subjects of a content satisfactory to the board and an additional twelve semester credits in accounting, auditing and tax subjects of a content satisfactory to the board, not necessarily as part of your undergraduate or graduate work (see PA board website for more information).

All education must be met at the time of application. All educational transcripts and/or foreign evaluations are to be submitted prior to the submission of the first-time application to CPA Examination Services directly from the academic institution(s).The amount of education completed at the time of application is directly related to the amount of work experience necessary to obtain licensure.

Residency

There is not a residency requirement for the state of Pennsylvania.

Pennsylvania State Board Contacts
Pennsylvania State Board of Accountancy
2601 North Third St.
Harrisburg, PA 17110
Email: ST-ACCOUNTANCY@state.pa.us , cpaes-pa@nasba.org
Phone: 717-783-1404
Fax: 717-705-5540

Pennsylvania CPA Exam Fees

Application fee$105.00

Examination Fees

Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40

Registration Fees

4 examination sections$105.00
3 examination sections$105.00
2 examination sections$105.00
1 examination section$105.00