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State Requirements


State & Territory Requirements

Last Updated 6/26/2020


Age Requirement 18
Citizenship Requirement No
Residency Requirement No
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: Graduate with at least a baccalaureate or higher degree from an accredited college or university with a total of 150 semester credits, including at least 24 semester credits of accounting and auditing, business law, finance or tax subjects AND an additional 12 semester credits in accounting and auditing or tax subjects.
Exam sitting requirements: B.A. (120 hours)
Experience Requirements: NO LESS THAN 1 year of experience with 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
State Society

Pennsylvania Institute of CPAs

Felicia Robbins

215-496-9272 x241

Ten Penn Center

1801 Market Street, Suite 2400

Philadelphia, PA



State Board
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