Pennsylvania CPA Requirements (2026): Exam and License
Pennsylvania exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
Degree or 120
Pennsylvania’s exam instructions distinguish qualifying degree admission from the 120-credit option. The common subject basket includes 24 credits in the specified accounting, auditing, tax, finance, and business-law areas.
Check exam entryCheckpoint 2
Can I obtain the license?
Act 27 took effect immediately on June 30, 2025. It provides bachelor’s/150 credits with one year, bachelor’s with two years, and qualifying master’s or postgraduate education with one year.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
Pennsylvania CPA Exam eligibility
Pennsylvania’s exam instructions distinguish qualifying degree admission from the 120-credit option. The common subject basket includes 24 credits in the specified accounting, auditing, tax, finance, and business-law areas.
- Exam admission is separate from licensing education and experience.
- Use the enacted statute to resolve the inconsistent experience wording in the NASBA summary.
Map your transcript
Pennsylvania accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Common subject basket | Within the 24-credit specified subject basket | Specified finance/business-law subjects may be included | Qualifying exam or license option controls |
| 150-credit license option | 12 additional accounting/auditing/tax credits | Common subject basket remains applicable | Bachelor’s degree and 150 total credits |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Pennsylvania CPA license pathways
Act 27 took effect immediately on June 30, 2025. It provides bachelor’s/150 credits with one year, bachelor’s with two years, and qualifying master’s or postgraduate education with one year.
| Route / availability | Education | Experience |
|---|---|---|
| 150-credit route | Bachelor’s degree and 150 credits; additional accounting/audit/tax coursework | 1 year |
| Bachelor’s route | Qualifying bachelor’s degree and subject education | 2 years |
| Postgraduate route | Qualifying master’s or other postgraduate qualification | 1 year |
- The 150-credit route requires an additional 12 accounting/auditing/tax credits beyond the common 24-credit subject basket.
- Do not copy the “one (2)” experience typo from a secondary summary; the enacted route controls.
Dates that affect your decision
Planning for Pennsylvania CPA requirements in 2027
For 2027, compare path-specific coursework and experience using the enacted June 2025 law.
June 30, 2025
EffectiveAct 27 took effect immediately
These options are existing law, not a new January 2027 change.
Worked planning example
150 total credits with too few advanced subjects
Illustrative candidate scenario, not an eligibility determination.
Starting point
Your bachelor’s transcript reaches 150 credits but includes only the common 24-credit subject basket.
What the rules mean
The 150-credit license route has an additional accounting/audit/tax requirement. Total credits alone do not establish that path.
Next action
Map the additional 12 credits and confirm the selected route before treating one year of experience as sufficient.
From education to an appointment
How to apply and prepare in Pennsylvania
- 1
Confirm the application owner
Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.
- 2
Prepare the education record
Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.
- 3
Apply for a section you can prepare for
After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.
- 4
Use the Notice to Schedule
Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.
- 5
Complete the exam and license file
Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.
This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.
Budget separate charges
Pennsylvania CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Education evaluation | $96.00 | Evaluation charge listed by NASBA. Foreign-education evaluation may be separate. | Verify this charge |
| Exam section application | $96.00 | Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections. | Verify this charge |
| Each exam section | $268.59 | One section’s examination charge, separate from its application charge. | Verify this charge |
Frequently Asked Questions
- What are the Pennsylvania CPA Exam requirements in 2026?
- Pennsylvania’s exam instructions distinguish qualifying degree admission from the 120-credit option. The common subject basket includes 24 credits in the specified accounting, auditing, tax, finance, and business-law areas. Exam admission is separate from licensing education and experience. Use the enacted statute to resolve the inconsistent experience wording in the NASBA summary.
- Does Pennsylvania require 150 hours for CPA licensure in 2026?
- Act 27 took effect immediately on June 30, 2025. It provides bachelor’s/150 credits with one year, bachelor’s with two years, and qualifying master’s or postgraduate education with one year. 150-credit route: Bachelor’s degree and 150 credits; additional accounting/audit/tax coursework; 1 year. Bachelor’s route: Qualifying bachelor’s degree and subject education; 2 years. Postgraduate route: Qualifying master’s or other postgraduate qualification; 1 year.
- How should I plan for Pennsylvania CPA requirements in 2027?
- For 2027, compare path-specific coursework and experience using the enacted June 2025 law.
- Are Pennsylvania exam eligibility and licensing the same?
- They are separate checkpoints. The 150-credit license route has an additional accounting/audit/tax requirement. Total credits alone do not establish that path. Map the additional 12 credits and confirm the selected route before treating one year of experience as sufficient.
- What should I confirm before applying in Pennsylvania?
- Use the official candidate record for precise exam-credit expiration rather than deriving a new deadline from this pathway summary.
- Does a CPAPass account apply for my Pennsylvania license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official Pennsylvania requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.