CPA exam and license requirements in Pennsylvania

Pennsylvania requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Pennsylvania State Board of Accountancy. Last reviewed 2026-08-10.

Credit hours to sit

120

Credit hours to license

150

Exam fee per section

$262.64

Exam credit window

30 months

State ethics requirement

See below

How many credit hours do you need to sit for the CPA exam in Pennsylvania?

Pennsylvania requires 120 semester credit hours to sit for the CPA exam. Candidates in Pennsylvania sit under the rules of the Pennsylvania State Board of Accountancy.

How many credit hours do you need for a CPA license in Pennsylvania?

Pennsylvania requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.

How much does the CPA exam cost in Pennsylvania?

The CPA exam in Pennsylvania costs $262.64 per section, a $96 application fee, a $96 education evaluation fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Pennsylvania board and NASBA fees and exclude review course costs and any re-take fees.

How long do you have to pass all four CPA exam sections in Pennsylvania?

Pennsylvania gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.

Does Pennsylvania require a CPA ethics exam?

Pennsylvania: Pennsylvania requires no ethics exam or ethics course for CPA licensure.

What work experience is required for a CPA license in Pennsylvania?

Pennsylvania requires one year (1,600 hours) for the 150-hour or master's pathways, or two years (3,200 hours) for the new bachelor's (120-credit) pathway, verified by a licensed CPA.

Who regulates CPAs in Pennsylvania?

CPAs in Pennsylvania are regulated by the Pennsylvania State Board of Accountancy. Its published requirements are at https://www.pa.gov/agencies/dos/department-and-offices/bpoa/boards-commissions/accountancy-board.

Recent changes and notes for Pennsylvania

• Act 27 of 2025 (signed June 30, 2025) added a bachelor's (120-credit) + 2-year-experience pathway alongside the traditional 150-hour + 1-year route.
• Sit at 120 semester hours including 24 hours in accounting/auditing, business law, finance, or tax subjects.
• One-tier; no ethics exam; licensure processed through PALS (pals.pa.gov).

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.

Source: https://nasba.org/exams/cpaexam/pennsylvania/. Requirements change; confirm with the Pennsylvania State Board of Accountancy before applying.