State & Territory Requirements



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last updated 7/15/2015


Age Requirement: 18
Citizenship Requirement: No
Residency Requirement: Yes
Social Security Number Requirement: Yes
Education Requirement for Licensure 150 hours (includes B.A. Degree) Note: Any individual who has passed at least one part of the examination taken prior to 12/31/11, regardless of expired or unexpired credit will be exempt from the 150 hour semester credit education requirement. Applicant must still pass all parts of the examination within an 18 month period or any other requirements for issuance of a certificate.
Participates in International Examination Program Yes
Hours in accounting: 24 semester hours or equivalent quarter hours in accounting, auditing, business law, finance 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. For those that passed 1 section of the exam prior to 12/31/11: B.A. Degree - 2 years’ experience (as listed above). Master Degree or Postgraduate Degree - 1 year experience (as listed above).
Ethics exam: No ethics exam


Education requirement changed effective Jan. 1, 2012.

The Es of becoming a CPA

When it comes to licensure requirements, don't forget your Es: education, experience, examination and—depending on your state—ethics. Here's the lowdown on licensure to become a CPA.

The Es of becoming a CPA

state society

Pennsylvania Institute of CPAs

Felicia Robbins

215-496-9272 x241

Ten Penn Center

1801 Market Street, Suite 2400

Philadelphia, PA




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