Pennsylvania

Date of Last Revision:    1/23/2023

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 hours
20 hours per year

Ethics Requirement
Four (4) hours 

Other Subject Area Requirements
Twenty-four (24) hours in Accounting & Auditing, if participating in attest activitites

Credit Limitations

• Instruction: The maximum credit allowed instruction is 40 credits. No repetitions for instructor credits unless the material has substantially changed. Entry level accounting courses do not count for instructors.
• Published Materials: Credit for published books/articles is limited to 20 credits per instance on a self-declaration basis. The maximum allowed for all Publications combined is 40 credits.
• Published Materials and Self Study: The maximum credit allowed from self-study and published material combined is 40 credits.
• Self-Study: The maximum credit allowed for self-study is 40 credits. If the delivery method is non-interactive, only 1/2 of the total credit is granted.

Credit Calculation

• Instruction: Credit is equal to 3 CPE per 50 minutes of presentation. Preparation time is limited to 2 credits.
• Partial credit: Credit is allowed in quarter hour increments once the first full hour of credit is earned.
• University/College Credit: 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.

Other State Policies

Providers of CPE must be approved by one of the following for credit to qualify:

• The Pennsylvania State Board of Accountancy.
• The National Registry of CPE sponsors.
• The accountancy regulatory body of a state that permits the practice of public accounting under the principles of substantial equivalency.
  • A listing of states that permit practice by substantial equivalency can be obtained by visiting NASBA’s Mobility web page.
• A college or university accredited by a Nationally recognized accrediting agency recognized by the United States Department of Education.