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.