Pennsylvania CPA Requirements

Pennsylvania Residency and Education Requirements

General Requirements

Applicants must be of good moral character. A criminal background check is required.

Applicants must be at least 18 years old.

Education Requirements

Legislative Update (SB719):
Effective July 1, 2025, Pennsylvania began offering an alternative pathway to licensure. 

Applicant may meet the education requirements as follows:

• A bachelor’s degree from an accredited university or college with a concentration in accounting, comprising 150 semester hours, of which at least 24 hours must be in accounting, and an additional 12 hours in accounting and auditing or tax subjects, or
• A bachelor’s degree from an accredited university or college by the board with 24 semester hours in accounting, or
• A master’s degree or other post-graduate degree from an accredited university or college that covers at least 24 semester hours in accounting.