State Requirements


State & Territory Requirements

Last Updated 4/16/2019


Age Requirement 18
Citizenship Requirement No
Residency Requirement Yes
Social Security # Requirement Yes (if you do not have an SSN, you must complete a waiver).
Education Requirement for Licensure 150 hours (includes B.A. Degree). Note: In addition to the 24 hours required to sit for the exam, must have an additional twelve semester credits in accounting, auditing and tax subjects of a content satisfactory to the Pennsylvania board.
Participates in International Examination Program Yes
Hours in Accounting: 24 semester hours or equivalent quarter hours in accounting, auditing, business law, finance, microeconomics, macroeconomics, or tax subjects of a content satisfactory to the Pennsylvania Board.
Exam sitting requirements: B.A. (120 hours)
Experience Requirements: 1 year (1,600 hours) of experience in any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills gained through employment in government, industry, academia or public practice acquired over a period of not less than 12 months.
Ethics Exam: No ethics exam
State Society

Pennsylvania Institute of CPAs

Felicia Robbins

215-496-9272 x241

Ten Penn Center

1801 Market Street, Suite 2400

Philadelphia, PA



State Board


Education requirement changed effective Jan. 1, 2012.

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