Pennsylvania’s State Board of Accountancy, operating under the Department of State’s Bureau of Professional and Occupational Affairs, administers CPA licensure for the Commonwealth. If you’re planning to license in Pennsylvania — or transfer a license here — these are the rules to plan around. Always confirm current specifics directly with the PA Board of Accountancy before you commit; requirements change, and Pennsylvania (like most states) periodically updates its rules.
Who licenses CPAs in Pennsylvania
The Pennsylvania State Board of Accountancy is the licensing authority. They evaluate your education, process exam applications, verify experience, and issue your license. Their site at https://www.pa.gov/agencies/dos/programs/professional-licensing/board-of-accountancy.html is the authoritative source for current requirements and fees.
The three E’s in Pennsylvania
Education
Like nearly all US jurisdictions, Pennsylvania requires 150 semester hours of education for licensure — about 30 hours beyond a typical bachelor’s degree. Within those 150 hours, the state specifies minimums for upper-level accounting and business-related coursework, and most states also have an ethics-coursework component. The 150-hour total is largely stable across states; the breakdown of what counts within the 150 is what varies, and that’s where Pennsylvania candidates trip up most often.
For the national framework, see CPA requirements by state and the broader CPA exam guide.
Exam
You must pass the Uniform CPA Examination — the three Core sections (FAR, AUD, REG) and one Discipline section of your choice (BAR, ISC, or TCP) under the Core + Discipline structure in place since January 2024. See CPA exam sections explained for what each section covers, and how long to study for the CPA to plan your timeline.
Most states allow candidates to sit for the exam before completing the full 150 hours (commonly at 120 hours), with the remaining hours completed before licensure. Pennsylvania’s exact rule on this can change; verify with the PA Board of Accountancy.
Experience
Pennsylvania requires verified work experience under a licensed CPA before issuing a license. The specifics — minimum months/hours, eligible types of work, whether attest experience is separately required, and the verification process — are set by the PA Board of Accountancy.
Other Pennsylvania requirements
- Pennsylvania historically requires 150 semester hours with specific minimum hours of accounting and business coursework.
- Experience verification typically requires supervision by a licensed CPA, with specific guidelines on what kinds of work qualify.
- Continuing professional education requirements after licensure are set on a biennial cycle.
- Pennsylvania does not require state residency for licensure but verify current rules before relying on it.
Fees and costs
For the national cost picture, see CPA exam cost in 2026.
How to get started in Pennsylvania
- Review the PA Board of Accountancy’s current handbook and licensure requirements at https://www.pa.gov/agencies/dos/programs/professional-licensing/board-of-accountancy.html.
- Get your transcripts evaluated against Pennsylvania’s specific course-content rules before assuming you qualify.
- Apply to sit for the exam through the PA Board of Accountancy (which may route through NASBA’s CPAES — verify the current workflow).
- Pick a review course that fits how you learn: best CPA review courses in 2026.
- Build a realistic study calendar: how to build a CPA study plan.
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Related guides
- CPA Exam Guide 2026 — the full pillar
- CPA requirements by state — the overview
- CPA exam cost in 2026
- CPA exam pass rates
- Is the CPA worth it?
Always verify current requirements with the PA Board of Accountancy and NASBA before relying on them. Rules and fees change, and Pennsylvania updates its handbook periodically.