CPA requirements in Pennsylvania
Pennsylvania licenses CPAs through the Pennsylvania State Board of Accountancy. Exam eligibility: 120 semester hours including 24 accounting credits. Licensure: 150 semester hours on the standing route. Experience: one year (1,600 hours) of qualifying experience within five years of application.
$79,000
median accountant wage, PennsylvaniaBLS OEWS · May 2025
$86,070
mean annual wageBLS OEWS · May 2025
54,290
accounting jobs in the stateBLS OEWS · May 2025
Requirements
The sheet
| Exam eligibility (education) | 120 semester hours including 24 accounting credits |
| License education | 150 semester hours on the standing route |
| Experience | One year (1,600 hours) of qualifying experience within five years of application |
| Ethics requirement | No separate pre-license ethics exam |
| CPE after licensure | 80 hours per two-year period, including four ethics hours |
Compiled 2026-08-02 from the board's published framework. Rules change; Pennsylvania State Board of Accountancy is the source of record before you file anything.
Pathway status
The 120-hour question in this state
Pennsylvania enacted alternative-pathway legislation in 2025 (bachelor's plus experience). Confirm effective dates and rule status with the board. Cross-jurisdiction context: AICPA/NASBA model legislation, May 2025NASBA · May 2025, and NASBA's licensure-pathways list.
Moving
Reciprocity
Certificate by reciprocity for substantially equivalent licensees.
Neighbouring sheet: CPA requirements in Ohio. Path overview: how to become a CPA; exam detail: the CPA exam; all states: the master table.