Pennsylvania CPA Requirements

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To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Please note there are different accounting and business education requirements for examination and licensure in Pennsylvania. See the charts below for these requirements.

Education Requirements for CPA Examination
Degree	Baccalaureate or higher degree from a regionally accredited university or a college approved by the board.
Accounting Coursework	24 semester hours in accounting courses to include coverage of auditing, business law, finance, or tax subjects of a content satisfactory to the board.
Business Coursework	Not required
Total Credit Hours	120 semester hours

Additional Exam Information
Prior to Sitting for the Uniform CPA Exam	Complete all education requirements for examination.
Application Documents	Application documents found on the board website.

The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in Pennsylvania. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure.  In addition to the requirements listed above, students must complete the following to be licensed.

Education Requirements for CPA Licensure
Accounting Coursework	36 semester hours in accounting courses to include at least 12 semester hours of accounting, auditing or tax subjects of a content satisfactory to the board.
Business Coursework	Not required
Ethics Coursework	Not required
Total Credit Hours	150 semester hours

Experience Requirements for Licensure
Minimum Work Experience	At least 1,600 hours of qualifying experience over a period of not less than 12 months.

Additional information can be found on the Pennsylvania State Board of Accountancy website.

Note: Students should contact WGU Business Licensure at licensure@wgu.edu prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement.

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