Pennsylvania CPA Requirements

Pennsylvania State Requirements & Education Options

General Requirement

Applicant must be of good moral character. A criminal background check is required. Click here for a listing of state contacts/companies for criminal background checks.

Applicant must be at least 18 years of age.

Education Requirement

After January 1, 2012: Applicants for licensure who have not passed any part of the CPA examination taken before December 31, 2011, must meet the following requirements:

Graduated with a baccalaureate or higher degree from a college or university accredited by a nationally recognized accrediting agency recognized by the U.S. Department of Education, or a college or university approved by the Pennsylvania Board, and completed a total of 150 semester hours of post-secondary education, including at least a total of 24 semester hours of accounting and auditing, business law, finance, microeconomics, macroeconomics, or tax subjects of a content satisfactory to the Pennsylvania Board, and an additional 12 semester hours in accounting, auditing or tax subjects of a content satisfactory to the Pennsylvania State Board, and not necessarily as part of his/her undergraduate or graduate work.

Click here to view a Special Notice detailing the Board’s interpretation of the 150 semester hour requirement.