Pennsylvania operates on a biennial continuing professional education cycle ending Dec. 31 of odd-numbered years. CPAs must complete 80 hours every two years, including a minimum of 20 hours annually and 4 hours of ethics during each reporting period.
General requirement
CPAs must complete 80 hours of CPE during each two-year reporting period. The reporting period runs from Jan. 1 of an even-numbered year through Dec. 31 of the following odd-numbered year.
A minimum of 20 hours must be completed each calendar year. Programs must be at least 50 minutes in length to qualify for one CPE credit hour.
Pennsylvania does not provide a grace period. Renewal applications must be submitted by 11:59 p.m. on Dec. 31. Applications submitted after this deadline require reactivation.
Ethics requirement
Licensees must complete 4 hours of ethics during each biennial reporting period. Ethics courses must fall within approved subject areas outlined in Section 11.63 of the Pennsylvania Code.
Attest activity requirement
CPAs who perform or supervise attest services must complete an additional 24 hours of CPE in accounting and auditing during each biennial reporting period.
New licensee exemption
CPAs who pass the CPA examination during the same biennial period in which they apply for licensure are exempt from CPE requirements for that period. CPE requirements begin in the next reporting period.
Credit limitations
- Self-study and authorship (combined): Maximum of 40 hours.
- Instruction, teaching or speaking: Maximum of 40 hours.
- Published materials: Maximum of 20 hours per instance, 40 hours total.
- Interactive self-study: Full credit allowed if NASBA QAS approved.
- Instruction: No credit for repeat presentations unless content is substantially changed.
- Entry-level accounting courses: Do not qualify for instructor credit.
Credit calculation
- Instruction: Earn 3 CPE credits per 50 minutes of presentation, with preparation credit limited to 2 times presentation time.
- Partial credit: Allowed in quarter-hour increments after the first full hour is completed.
- University credit: 15 CPE hours per semester hour and 10 CPE hours per quarter hour.
- Noncredit courses: One CPE hour per 50 minutes of instruction.
Provider requirements
CPE must be completed through approved providers, including:
- Pennsylvania State Board of Accountancy approved sponsors
- NASBA National Registry of CPE Sponsors
- Boards of accountancy in other states allowing substantial equivalency
- Accredited colleges and universities
Approved subject areas
Acceptable subject areas include accounting and attest, advisory services, management, professional skills development, specialized knowledge, taxation and professional ethics.
Documentation requirements
Licensees must retain documentation of completed CPE for five years. Documentation must include:
- Attendee name
- Course title and description
- Course dates and location
- Method of attendance
- Field of study
- Number of CPE credits earned
- Sponsor name and registration number
- Signature of sponsor representative
Documentation is not submitted with renewal but must be provided if selected for audit.
Waivers and extensions
The Pennsylvania State Board of Accountancy may grant waivers or extensions for hardship, including medical or military circumstances. Available relief may include extensions of time, waiver of the annual minimum requirement or modification of self-study limits.