Pennsylvania CPA Requirements 2027
Compare the enacted coursework and experience combinations. Build your 2027 application and study plan from dated official evidence.
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 choicesYour 2027 application roadmap
Compare the enacted coursework and experience combinations
For 2027, compare path-specific coursework and experience using the enacted June 2025 law.
Before applying
Check Pennsylvania exam entry and map your transcript. Degree or 120
Before choosing classes
Choose a licensing route and record the remaining accepted subjects. Extra credits help only when they meet that route’s conditions.
Before booking a section
Coordinate your NTS, study readiness, published 2027 testing windows, and the July exam-interface transition.
Before counting experience
Confirm the work, duration, supervisor, and documentation accepted for your Pennsylvania license path.
What this edition adds to your 2026 reference
Use this edition to organize a 2027 application, choose your next evidence check, and connect it to an exam preparation schedule. Unchanged state rules retain their actual review dates. A new guide year does not itself change eligibility.
Your state-specific decision: 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.
Open the dated 2026 reference| Decision | What to save | Question to resolve |
|---|---|---|
| Exam entry | Degree status, transcript, course descriptions, and the official exam checklist. | 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. |
| License route | The chosen education and experience route, its effective date, and the authority’s instructions. | 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. |
| Exceptions and transitions | Dated authority replies for disputed courses, foreign education, prior exam credit, or a new pathway. | Use the official candidate record for precise exam-credit expiration rather than deriving a new deadline from this pathway summary. |
| Application budget | Separate evaluation, section application, exam, and later license charges. | Confirm the amount payable when you apply. Dated fees in this guide are not a guaranteed 2027 tariff. |
Choose a realistic testing window
Check the published schedule and July transition before setting a target appointment.
Read the guidePlan practice around the exam format
Use the reviewed specification and its stated coverage limits to balance MCQs and simulations.
Read the guideConnect your license and career plan
Compare wage benchmarks, offer conditions, experience supervision, and preparation support.
Read the guidePermission 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
- How should I plan for Pennsylvania CPA requirements in 2027?
- For 2027, compare path-specific coursework and experience using the enacted June 2025 law.
- What education should a 2027 Pennsylvania CPA Exam candidate check?
- Based on the September 15, 2026 source review: 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.
- Which Pennsylvania CPA license paths should I compare for 2027?
- 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. Review the route-specific effective dates and experience conditions before applying.
- What changed in this 2027 Pennsylvania guide?
- This edition adds a candidate decision roadmap, application evidence checklist, study milestones, and links to the 2027 exam schedule. Its state-specific focus is: Compare the enacted coursework and experience combinations. Unchanged rules retain their source dates.
- Are the fees in this guide guaranteed for 2027?
- No. Each listed charge retains its actual source review date. Confirm evaluation, application, exam-section, and licensing charges before payment.
- What still needs confirmation for a Pennsylvania application?
- Use the official candidate record for precise exam-credit expiration rather than deriving a new deadline from this pathway summary.
- Does the guide guarantee that I qualify for a CPA license?
- No. The board or designated service decides eligibility. Use this guide to organize your evidence and prepare specific questions; CPAPass supports exam practice and study planning.
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.