Pennsylvania CPA Requirements

Are you looking to take the CPA Exam as an exam candidate for Pennsylvania? Each state or region in the United States has a different set of requirements in order to sit for the test. If you are considering Pennsylvania, you should first understand if you meet all of the necessary qualifications including education, residency, and age requirements. Below you will find the appropriate prerequisites, test center locations, exam fees, resources, and contact information to help you better understand all Pennsylvania CPA requirements. For example, did you know that you need to have state residency in order to sit for the exam?

Please note that obtaining a CPA license in PA may require additional qualifications including continuing education or work experience.

The data on this page was last reviewed and updated in November 2017.

CPA Exam Requirements in Pennsylvania


  • Baccalaureate degree is required.
  • 120 semester hours is required to sit for the CPA exam. 150 hours is required for licensure.
  • Additional semester hour requirements. See full education requirements on the Pennsylvania Board of Accountancy website.

View Other Pennsylvania Education Requirements.

Pennsylvania State Requirements & Education Options

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 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.


US citizenship is not required.
Pennsylvania residency is required.


Minimum Age:
18 Years Old

Find CPA Test Centers

Visit to find a CPA test center in Pennsylvania near you.

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Exam Fees:
Initial Application Fee: $105.00
Audit: $208.40
Financial: $208.40
Regulation: $208.40
Business: $208.40
Total: $938.60

*Registration fee for re-examination depends on the number of parts you are retaking.

Contact Information:
Pennsylvania State Board of Accountancy
Phone: 717-783-1404

2601 North Third St.
Harrisburg, PA 17110

CPA License Requirements in Pennsylvania


Continuing education is required.

Work Experience

Work experience is required.

Other Qualification

Social Security Number is required.
Pass the AICPA Ethics Exam.

Getting your CPA license in Pennsylvania can mean that additional requirements must be met. Since fees, requirements, and rules may change on a frequent basis, we highly recommend contacting the Pennsylvania State Board of Accountancy for complete licensing information.

Links and Resources:

Learn about CPA Exam Requirements in other states: