state eligibility guide
Pennsylvania CPA exam requirements
Pennsylvania requires 120 semester hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Published by Kesler CPA Review, a commercial CPA exam preparation company. This page is educational, not legal advice. The Board or application authority makes the final eligibility decision.
- Minimum education to sit
- 120 semester hours
- Degree rule
- No completed degree required to sit
- Passed-section credit window
- 30-month passed-section credit window
Education requirements to sit
- Degree: No completed degree required to sit
- Minimum education to sit: 120 semester hours
- Accounting coursework: Not confirmed in the current official sources
- Business coursework: Not confirmed in the current official sources
- Accreditation: Credits must be from accredited or Board-recognized institutions.
Pennsylvania permits examination eligibility through a bachelor's degree or 120 semester hours. The detailed accounting and business distribution is primarily a licensure requirement and is not inserted here as a sitting requirement.
Personal eligibility rules
- Minimum age: 18
- Citizenship: U.S. citizenship is not listed as an absolute requirement; review any lawful-presence rule
- U.S. residency: No U.S. residency requirement is listed
- Jurisdiction residency: No jurisdiction-residency requirement is listed
- Social Security number: An SSN is not required to apply
- Character review before sitting: A character requirement applies before sitting
How to apply
Apply through NASBA CPA Examination Services (CPAES) online through NASBA CPA Portal.
Documents commonly required for this application
- Official transcripts
- Completed CPA Portal application
- Foreign evaluation when applicable
Published exam fees
- Education evaluation application: $96.00 Charged once for a first-time candidate.
- Exam section application: $96.00 per section Charged for each exam section selected.
- CPA exam section fee: $268.59 per section Charged for each exam section selected.
Before you pay: These figures were verified on 2026-08-09, but fee schedules can change. Confirm the current official fee schedule.
Can you apply or sit before graduation?
- Apply before the degree is awarded: A completed degree is not part of this jurisdiction's sitting rule
- Sit before the degree is awarded: A completed degree is not part of this jurisdiction's sitting rule
- Final transcript deadline: As specified by CPAES
The 120-credit route can permit examination eligibility before a bachelor's degree is conferred.
Foreign education
- Foreign education accepted: Yes, with the jurisdiction's conditions
- Credential evaluation: A credential evaluation is required
- NIES: NIES is not specifically required
- Certified translation: A certified translation is required when applicable
Published evaluation services
- NASBA International Evaluation Services (NIES)
- Educational Credential Evaluators (ECE)
- Foreign Academic Credentials Service, Inc. (FACS)
- Josef Silny & Associates
- Foreign Credential Services of America (FCSA)
- World Education Services (WES)
NTS and passed-section credit
- NTS issuer: NASBA
- NTS validity: 6 months
- Passed-section credit: 30-month passed-section credit window
- Continuous testing: Available subject to current AICPA scheduling windows
- Discipline sections follow AICPA testing windows.
Sitting for the exam is not the same as licensure
These examination rules answer whether you can apply and sit. A CPA license can require additional education, experience, ethics, and administrative steps.
- Experience: Experience is required
- Ethics exam: Required
- Alternative pathway: adopted and effective
Published licensure pathways
- 150 semester hours plus one year of qualifying experience.
- Master's degree plus one year of qualifying experience.
- Bachelor's degree plus two years of qualifying experience.
Licensure requires the broader education concentration and experience; those requirements should not be treated as sitting conditions.
Official sources used
- Pennsylvania CPA Exam — National Association of State Boards of Accountancy (accessed 2026-08-09)
- CPA Snapshot — Pennsylvania Department of State (accessed 2026-08-09)
- Implementing Candidate Fee Changes — National Association of State Boards of Accountancy (accessed 2026-08-09)
Before you apply: Confirm the current application, fees, NTS terms, and testing availability with the Board. This guide only includes details we could verify from published sources, and the licensing section is a starting point—not a complete licensing checklist.
Your application plan
Turn this page into a checklist
Check off each research step as you complete it. This is a planning aid; finishing the checklist does not mean the Board has approved your eligibility.