Pennsylvania CPA CPE Requirements

How to reach the regulator directly.

Pennsylvania State Board of Accountancy
P.O. Box 2649
Harrisburg, PA 17105-2649

Tel: (717) 783-1404
Fax: (717) 705-5540

Email: ST-ACCOUNTANCY@pa.gov

The regulator's own published rules and related resources.

Pennsylvania State Board of Accountancy

The total continuing education hours required.

80 hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

Annual Requirement:

A minimum of 20 credit hours must be earned each calendar year.

Effective January 1, 2018: Breakdown of the 80 Hours:  

1. Accounting and attest — minimum of 24 CPE hours if participating in attest activity; otherwise no minimum. A licensee who supervises attest services and signs an accountant's report for attest services may also need to complete additional CPE as provided in §11.23a (relating to competence to supervise attest services).
   • Note from CeriFi CPEdge: Prior to January 1, 2018, all licensees had a 16-hour 'Accounting and Attest' sub-requirement, but, beginning with the CPE period starting January 1, 2018, the 'Accounting and Attest' sub-requirement will only apply to those licensees who are participating in attest activity. Therefore, a new profile question has been added to the PA status report to ask if the licensee is participating in attest actvity. If 'Yes,' licensee will be given the 24 CPE hour sub-requirement as part of the overall 80-hour requirement. If 'No,' licensee will not be given an 'Accounting and Attest' sub-requirement.
• Additional Accounting and attest sub-requirement for those licensees who supervise attest services.
  1. A licensee may not supervise attest services and sign or authorize another to sign an accountant’s report for attest services unless the licensee satisfies the competence requirements of this section.
  2. To be competent to supervise attest services and sign or authorize another to sign an accountant’s report for attest services, a licensee shall:
     1. Meet at least one of the following:
        1. Have at least 400 hours of experience within the previous 5 years in providing attest services gained in government, industry, academia or public practice and at least 24 hours of CPE in the area of accounting, auditing or attest during the 24 months immediately* preceding issuance of the report. This CPE must comply with all Board standards.
           • Notes from CeriFi CPEdge: CeriFi CPEdge was able to get the following additional clarification from the PA Board regarding the 24-hour sub-requirement for licensees who supervise attest services:
             • *Example: Licensee wishes to sign and issue a report in April 2018, but only has 16 hours of 'Accounting and Attest' CPE in the 2016 - 2017 CPE period. This licensee must earn an additional 8 hours of CPE before issuing the report in April 2018 so that he/she has the total of 24 credits within the 24 months prior to the date of issuance of the report (in this example, April 2016 - April 2018). Licensee will also need to have 24 hours in 'Accounting and Attest' for each reporting period from then on if continuing to perform or supervise attest work. This new regulation also requires that the licensee must have 400 hours of experience in the 5 years preceding the date of the report (in this example, April 2013 - April 2018). Alternatively, to this sub-requirement, the licensee must be a member of or employed by a firm registered/licensed with the Board that has met the peer review compliance requirement.
             • The CeriFi CPEdge PA status report has been set up with a profile question to allow a PA licensee to indicate whether he/she participates in attest acivity. Indicating 'Yes' to this profile question will give the licensee a 24-hour accounting and attest requirement. However, please note that licensees who supervise attest activities have additional requirements (noted above) which also must be considered.
        2. Be a member of or employed by a firm registered with the Board that has met the requirements of § 11.82 (relating to peer review compliance).
     2. Have maintained the level of education, experience and professional conduct required by applicable generally accepted professional standards as described in § 11.27 (relating to auditing standards and other technical standards).
2. Advisory services — no minimum.
3. Management — no minimum.
4. Professional skills development — no minimum.
5. Specialized knowledge and applications — no minimum.
6. Taxation — no minimum.
   • Note from CeriFi CPEdge: Prior to January 2018, all licensees had an 8-hour 'Tax' sub-requirement. However, effective January 1, 2018, the 'Tax' sub-requirement has been removed from all PA status reports.
7. Effective January 1, 2012: Professional ethics — minimum of 4 CPE hours (effective as a condition of obtaining a license for the 2014-15 license period and thereafter).

Additional Ethics Information:

• Ethics Training: The study of the general nature of morals and the specific moral choices an individual (CPA) makes in relating to others. The rules or standards of conduct governing the members of the accounting profession.
• Effective January 1, 2012: The subject area of professional ethics is added as a four hour requirement prerequisite to apply for licensure renewal, per proposed Board regulation. The four hour professional ethics CPE is required to renew a license before December 31, 2013. All licensees are required to complete the full amount of CPE, including four (4) hours in professional ethics, during the 2012-13 biennial period in order to renew by December 31, 2013.
• Ethics Notice Update: May 18, 2011: The PA State Board of Accountancy, at its meeting on May 18, 2011, voted to delay implementation of the new four-hour ethics CPE requirement noted above. As a result, licensees are no longer required to complete four hours of ethics CPE by December 31, 2011 to renew their license for the next biennial period. Licensees who have met the four-hour requirement can still allocate those credits to the current license renewal. CeriFi CPEdge has confirmed with the PA Board that any credits earned in ethics can be counted in the General category (i.e., and will not be counted as A&A, unless the certificate of completion, issued by the approved program sponsor, states either accounting or auditing).
• February 2010: Ethics Requirement: In a notice sent from the PA Board to licensees in February 2010, a new ethics requirement was communicated that stated that as a condition of license renewal for the 2012-2013 license period, a licensee must have completed a minimum of 4 hours in professional ethics as part of the overall 80-hour biennial CPE requirement. The 4 hours of professional ethics must be completed beginning in the reporting period January 1, 2010 - December 31, 2011, to report/renew by December 31, 2011.

Prior to January 1, 2018: Breakdown of the 80 Hours:  

1. Accounting and attest — minimum of 16 CPE hours [applies to all licensees].
2. Advisory services — no minimum.
3. Management — no minimum.
4. Professional skills development — no minimum.
5. Specialized knowledge and applications — no minimum.
6. Taxation — minimum of 8 CPE hours [applies to all licensees].
7. Effective January 1, 2012: Professional ethics — minimum of 4 CPE hours (effective as a condition of obtaining a license for the 2014-15 license period and thereafter).

How the reporting cycle is structured.

Biennial (January 1, even-numbered years - December 31, odd-numbered years).

When a reporting cycle begins.

January 1, even-numbered years.

How completed credits are reported to the regulator.

Reporting of CPE hours:

An applicant for renewal of a current license or for reactivation of an expired or inactive license shall certify on the application that the applicant has completed the requirements relating to CPE subject areas; relevance to professional competence; and sources of CPE hours. In the event a licensee is later selected by the Board for an audit of CPE hours, the licensee shall submit a summary report of CPE hours on a form provided by the Board together with the CPE documentation.

An applicant for an initial license who is required to complete CPE during the 2-year period preceding the filing date of the application shall submit a summary report of CPE hours on a form provided by the Board together with the CPE documentation relating to documentation of CPE hours.

Documentation of CPE hours:

The following are acceptable forms of documentation of CPE hours:

1. A certificate of completion issued by the CPE program sponsor. A consolidated certificate of completion for multiple CPE programs is acceptable as long as it includes the information in subparagraphs below. The certificate must set forth the following:
   1. The CPE program sponsor’s name.
   2. The CPE program sponsor’s approval number issued by the Board, NASBA or another state’s accountancy regulatory body, as applicable.
   3. The title of the program.
   4. The location of the program, if a group study program, or a statement indicating whether the program is an interactive or noninteractive individual study program.
   5. The recommended CPE hours and relevant CPE subject area (for example, accounting and attest, taxation or professional ethics).
   6. The name of the participant.
   7. The name and signature of the CPE program sponsor’s representative.
2. A certified academic transcript from an accredited college or university if the CPE hours claimed are in a course taken for credit at the college or university.
3. If a certificate of completion from the CPE program sponsor is not available for a group study program, a participant may submit an attendance verification form, signed by the participant and containing the information in paragraph (1)(i)—(vi) together with copies of the program materials.
4. A signed statement from the CPE program sponsor’s representative, containing the information in paragraph (1)(i)—(vi), that verifies the participant’s service as an instructor.
5. A copy of each article, book or other publication for which an individual claims CPE hours as an author.

An individual shall retain the documentation for 5 years after the date of completion of each CPE program or the date of publication of each article, book or publication authored.

The renewal or reporting deadline.

Report / renew by December 31, 2011, odd-numbered years.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Disciplinary action for failure to comply with CPE requirements:

1. Unless granted an extension or waiver by the Board (relating to CPE requirement for issuance of license; waiver or extension), a licensee who fails to comply with CPE requirements will be subject to disciplinary action.
2. A licensee who knowingly provides false information on an application about compliance with CPE requirements will be subject to disciplinary action.
3. A licensee who is disciplined for failure to comply with CPE requirements shall make up a deficiency in CPE hours and submit documentation of the fact to the Board within 6 months after imposition of the disciplinary sanction. A licensee who fails to submit documentation of make-up CPE hours by the prescribed deadline will undergo suspension of the licensee’s license and underlying certificate of CPA or public accountant registration until the documentation is submitted.

Reduced or prorated requirements for a first renewal.

An applicant, upon successful completion of the uniform C.P.A. Examination, shall be exempt from the CPE requirements for only the biennial period during which the applicant successfully completed the examination.

Who may be excused from all or part of this requirement.

Waiver: The Board may waive a CPE requirement in whole or in part upon a showing of individual hardship, such as for reasons of illness, military service or other good cause, or may extend the time period for CPE compliance upon a showing of reasonable cause, such waivers or extensions are not guaranteed. The Board generally will not favorably consider waiver requests received after the expiration of the requisite reporting period, and thus it is imperative to timely complete CPE, or if necessary, provide the Board Administrator with advance notice and supporting documentation for any waiver or extension request well before the expiration of the reporting period.

Inactive Certificate Holders are exempt from CPE requirements.

Reinstatement/Reactivation:

Persons who wish to return to active practice in this Commonwealth by obtaining a current license shall meet the same continuing education requirements applicable to other applicants for the biennial period in which they wish to enter.

Effective January 1, 2012: To reinstate a license, 80 hours of CPE must be completed in the 24 month period immediately preceding the date of application, including a minimum of 16 hours in accounting and attest subjects, eight hours in tax subjects and four hours in professional ethics as part of the overall total, and must be so documented with the application for reinstatement subsequent to January 1, 2014. Consequently, for periods involving reactivation or reinstatement subsequent to January 1, 2014, the subject area of professional ethics must be completed in the relevant period preceding application for reinstatement.

Whether unused credits can apply to the next period.

Not permitted.

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Effective January 1, 2018: Breakdown of the 80 Hours:  

1. Accounting and attest — minimum of 24 CPE hours if participating in attest activity; otherwise no minimum. A licensee who supervises attest services and signs an accountant's report for attest services may also need to complete additional CPE as provided in §11.23a (relating to competence to supervise attest services).
2. Additional Accounting and attest sub-requirement for those licensees who supervise attest services.
   1. A licensee may not supervise attest services and sign or authorize another to sign an accountant’s report for attest services unless the licensee satisfies the competence requirements of this section.
   2. To be competent to supervise attest services and sign or authorize another to sign an accountant’s report for attest services, a licensee shall:
      1. Meet at least one of the following:
         1. Have at least 400 hours of experience within the previous 5 years in providing attest services gained in government, industry, academia or public practice and at least 24 hours of CPE in the area of accounting, auditing or attest during the 24 months immediately* preceding issuance of the report. This CPE must comply with all Board standards.
         2. Be a member of or employed by a firm registered with the Board that has met the requirements of § 11.82 (relating to peer review compliance).
      2. Have maintained the level of education, experience and professional conduct required by applicable generally accepted professional standards as described in § 11.27 (relating to auditing standards and other technical standards).
3. Taxation — no minimum.

Credit for Writing / Credit for Self-Study Education:

Effective December 1, 2012: Beginning with the January 1, 2012 CPE period, a participant will not receive more than 40 CPE hours for authorship of publications and individual study combined during the period.

Other Special Rules:

Committee meetings: Effective December 1, 2012: Credit for committee meetings is no longer permitted.

Breakdown of Specific Requirements:

Effective January 1, 2012: Ethics Requirement: Out of the 80 hours, at least 4 credit hours must be earned in professional ethics.

• Ethics Training: The study of the general nature of morals and the specific moral choices an individual (CPA) makes in relating to others. The rules or standards of conduct governing the members of the accounting profession.

Ethics Information:

• Effective January 1, 2012: The subject area of professional ethics is added as a four hour requirement prerequisite to apply for licensure renewal, per proposed Board regulation. The four hour professional ethics CPE is required to renew a license before December 31, 2013. All licensees are required to complete the full amount of CPE, including four (4) hours in professional ethics, during the 2012-13 biennial period in order to renew by December 31, 2013.

• Ethics Notice Update: May 18, 2011: The PA State Board of Accountancy, at its meeting on May 18, 2011, voted to delay implementation of the new four-hour ethics CPE requirement noted above. As a result, licensees are no longer required to complete four hours of ethics CPE by December 31, 2011 to renew their license for the next biennial period. Licensees who have met the four-hour requirement can still allocate those credits to the current license renewal. CeriFi CPEdge has confirmed with the PA Board that any credits earned in ethics can be counted in the General category (i.e., and will not be counted as A&A, unless the certificate of completion, issued by the approved program sponsor, states either accounting or auditing).

• February 2010: Ethics Requirement: In a notice sent from the PA Board to licensees in February 2010, a new ethics requirement was communicated that stated that as a condition of license renewal for the 2012-2013 license period, a licensee must have completed a minimum of 4 hours in professional ethics as part of the overall 80-hour biennial CPE requirement. The 4 hours of professional ethics must be completed beginning in the reporting period January 1, 2010 - December 31, 2011, to report/renew by December 31, 2011.

Exemptions:

Effective January 1, 2012: Reinstatement/Reactivation: To reinstate a license, 80 hours of CPE must be completed in the 24 month period immediately preceding the date of application, including a minimum of 16 hours in accounting and attest subjects, eight hours in tax subjects and four hours in professional ethics as part of the overall total, and must be so documented with the application for reinstatement subsequent to January 1, 2014. Consequently, for periods involving reactivation or reinstatement subsequent to January 1, 2014, the subject area of professional ethics must be completed in the relevant period preceding application for reinstatement.

General Characteristics of Accredited Education / Methods of Approval of CE Activities:

Effective January 1, 2010: A licensee may obtain qualifying CPE hours from a program sponsor that is approved by the accountancy regulatory body of a state that permits the practice of public accounting under principles of substantial equivalency. It is not necessary that the program sponsor be separately approved by the Board or the National Association of State Boards of Accountancy. A listing of states that permit practice by substantial equivalency can be obtained by visiting the NASBA website.