Learn the CPA CPE requirements for Pennsylvania — 80 hours/2 years, 4 ethics, A&A mandates, reporting cycle & audit tips.
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Introduction
If you hold a CPA license in Pennsylvania, staying compliant with your continuing education obligations is crucial for license renewal and professional standing. Pennsylvania’s rules specify minimum hours, subject mandates (especially for attest practitioners), and audit procedures. In this guide, you’ll find what you need to stay current.
Quick-Facts
| Item | Requirement |
|---|---|
| Reporting Period | Biennial (January 1 to December 31 of odd years) NASBA Registry |
| Total CPE Hours Required | 80 hours every 2 years Pennsylvania Governor’s Office |
| Minimum per Year | 20 hours in each calendar year Pennsylvania Governor’s Office |
| Ethics Requirement | 4 hours in ethics each biennium |
| Subject / Technical Rules | 24 hours in Accounting & Auditing if doing attest work |
| Carryover Allowed? | No (no carryover) Pennsylvania Governor’s Office |
| Special Notes | Limits on self-study, instructor, publication credits Pennsylvania Code & Bulletin |
Detailed Requirements
Reporting Period & Renewal Cycle
Pennsylvania’s CPE cycle runs biennially from January 1 of an even-numbered year through December 31 of the next odd-numbered year. NASBA Registry
Licenses renew on December 31 of odd years. Pennsylvania Governor’s Office
Total & Annual Minimum Hours
You must complete 80 CPE hours over each two-year period. NASBA Registry
Additionally, you must earn at least 20 hours per year within that period.
Ethics / State-Specific Ethics
A 4-hour ethics component is required in each biennial cycle and must conform to the approved subject matter. Pennsylvania Code & Bulletin
Subject / Technical / Specialty Hour Rules
If you provide attest or audit services, you must complete at least 24 hours in accounting & auditing (A&A) during the cycle.
If you don’t provide attest services, you may use other relevant professional development courses to satisfy remaining hours.
Carryover / Credit Limits / Format Limits
Pennsylvania does not allow carryover of unused hours into the next cycle.
Limits exist for certain formats:
- Self-study / individual study + publications combined cannot exceed 40 hours. Pennsylvania Governor’s Office
- Instructor / teaching credit caps: maximum of 40 hours. Pennsylvania Code & Bulletin
- Courses must be at least 50 minutes to count as one hour. Pennsylvania Governor’s Office
New Licensees / Prorated Periods
Newly issued licenses may have specific CPE expectations (especially for initial licensing), but Pennsylvania rules allow some flexibility. Pennsylvania Code & Bulletin
Provider / Course Approval Guidelines
Acceptable sponsors include Pennsylvania Board-approved providers, NASBA National Registry sponsors, or other state boards/recognized providers. Pennsylvania Governor’s Office
Recordkeeping & Audit / Reporting
You must retain documentation (certificates, transcripts) for at least 5 years in case of audit. picpa.org
When audited, you’ll submit a summary reporting form plus supporting documents. Pennsylvania Code & Bulletin
You do not submit your CPE documentation at renewal — only certify that you’ve met requirements unless audited. picpa.org+1
Penalties / Extensions / Exemptions
The Board may grant waivers or extensions in cases of hardship (e.g. health, military service). Pennsylvania Code & Bulletin+1
Failure to comply may lead to refusal to renew, suspension, or reinstatement procedures. Pennsylvania Code & Bulletin+2Pennsylvania Governor’s Office+2
FAQs
- Can I carry over unused CPE?
No — Pennsylvania does not allow carryover of hours. - Do online / self-study / webinars count?
Yes, but combined with publication credit they’re limited to 40 hours. - What is the format requirement?
Courses must be at least 50 minutes; individual (noninteractive) study counts at 1 hour per 100 minutes. Pennsylvania Code & Bulletin - How long do I keep CPE records?
At least 5 years. - What triggers an audit?
The Board randomly audits licensees in cycles; you’ll be notified to submit your documentation.
Helpful Links
- Pennsylvania State Board of Accountancy / Regulation 49 Pa. Code Chapter 11
- NASBA Registry — Pennsylvania CPE page
- PICPA — CPE & renewal resources