CPE Requirements Pennsylvania
Pennsylvania
License Renewal Date
December 31 on odd numbered years.
CPE Reporting Period
1/1 to 12/31 biennially ending on odd numbered years.
General Requirement
80 every 2 years, with a minimum of 20 hours per year.
Ethics Requirement
None; As a condition of renewal beginning in 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.
Other Subject Area Requirements
A minimum of 16 hours in Accounting & Auditing and 8 hours in Taxation.
Credit Limitations
* The maximum credit for self-study is 50% of total biennial requirement.
* No repetitions for instructor credits unless the material has substantially changed.
* Entry level accounting courses do not count for instructors.
* Credit for published books/articles is limited to 25% of the total requirement based on self-declaration. Maximum credit upon request to the Board may not exceed 50% of the total requirement. Beginning January 1, 2012, a licensee will not be able to obtain CPE credit for authorship of an article, book or other writing.
* Credit for committee meetings will only be granted if the meeting is structured as a continuing education program.
* Academic Courses. Credit courses: Each semester credit hour earned equals 15 credit hours of CPE; Each quarter credit hour earned equals 10 credit hours of CPE. Non-credit courses: One credit hour of CPE will be given for each 50 minutes of in-class participation.
* Whole hour credits only are allowed. However, after one full credit, additional time can be granted in half hour credits for the same course.
Other State Policies
Beginning 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 the 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 NASBA’s Mobility web page.