Pennsylvania CPA CPE Requirements 2026: 80 Hours, Ethics & PALS Renewal
Pennsylvania CPA CPE Requirements at a Glance: Pennsylvania CPAs must complete 80 CPE hours every two years (biennial period: January 1 of even-numbered years through December 31 of odd-numbered years), with a minimum of 20 hours per calendar year. Ethics: 4 hours per biennial period from a NASBA-registered or PA Board-approved provider. Attest CPAs also need 24 hours of A&A. Self-study is capped at 40 hours per period. Renewal: December 31 of odd-numbered years (next deadline: December 31, 2027); no grace period. All CPE must be completed before submitting renewal through the PALS portal.
Quick-Reference
Last Updated: April 2026
Source: Pennsylvania State Board of Accountancy (SBOA) — Sections 11.61–11.68 of the Regulations
| Item | Requirement |
|---|---|
| Reporting Period | Biennial — January 1 of even-numbered year through December 31 of odd-numbered year |
| Current Reporting Period | January 1, 2026 – December 31, 2027 |
| Total Hours Required | 80 hours per biennial period |
| Annual Minimum | 20 hours per calendar year |
| Ethics Requirement | 4 hours per biennial period |
| A&A Requirement | 24 hours per biennial period — attest CPAs only |
| Professional Development (Attest CPAs) | 52 hours per biennial period |
| Professional Development (Non-Attest CPAs) | 76 hours per biennial period |
| Self-Study Limit | Maximum 40 hours per biennial period |
| Instructor Credit Limit | Maximum 40 hours per biennial period |
| Authorship Credit Limit | Maximum 40 hours per biennial period (max 20 per published piece) |
| Non-Interactive Self-Study | Half credit based on average completion time |
| Carryover | Not permitted |
| License Renewal Deadline | December 31 of odd-numbered years |
| Grace Period | None |
| Renewal Fee | $100 |
| Records Retention | 5 Years |
- Overview
- Total Hours & Reporting Period
- Ethics Requirement
- Attest vs. Non-Attest Requirements
- Self-Study & Credit Limits
- Accepted Providers
- License Renewal & PALS Portal
- No Grace Period Warning
- Recordkeeping & Audits
- New Licensees
- Out-of-State & Reciprocity
- FAQ
Overview of Pennsylvania CPA CPE Requirements
Pennsylvania CPAs are required to complete continuing professional education as a condition of maintaining an active CPA license. CPE requirements in Pennsylvania are set and enforced by the Pennsylvania State Board of Accountancy (SBOA), found in Sections 11.61 through 11.68 of the Board’s regulations. The SBOA is part of the Pennsylvania Department of State’s Bureau of Professional and Occupational Affairs (BPOA).
Pennsylvania’s CPE framework has several features that distinguish it from other states. All individual CPA licenses expire on December 31 of odd-numbered years — meaning all Pennsylvania CPAs share the same biennial renewal schedule. The current reporting period runs from January 1, 2026 through December 31, 2027, with renewal due by December 31, 2027.
Pennsylvania also makes a meaningful distinction between CPAs who perform attest services and those who do not, with different subject area requirements applying to each group. Additionally, Pennsylvania imposes a hard cap of 40 hours on self-study CPE per biennial period — stricter than most states — and operates with no grace period for late renewals.
This page covers all current Pennsylvania CPE requirements for active individual CPA license holders, updated for the 2026–2027 reporting period.
How Many CPE Hours Do Pennsylvania CPAs Need?
Pennsylvania CPAs must complete 80 CPE hours during each biennial reporting period. The reporting period runs from January 1 of even-numbered years through December 31 of odd-numbered years — a two-year window that applies uniformly to all Pennsylvania CPA licensees.
The current reporting period is January 1, 2026 through December 31, 2027, with all 80 hours required to be completed by December 31, 2027. The next renewal deadline is December 31, 2027.
Annual Minimum Requirement
Within the biennial period, Pennsylvania requires a minimum of 20 CPE hours per calendar year. You cannot complete all 80 hours in one year and zero in the other. Each year within the cycle must reflect at least 20 documented hours.
Credit Hour Calculation
Pennsylvania follows the standard NASBA credit measurement: one CPE credit is awarded for each 50 minutes of qualifying education. CPE credit will only be given in the renewal period in which the certificate of completion is dated — hours completed in a prior period cannot be applied to the current cycle.
Courses Must Be Above Entry Level
Pennsylvania requires that all CPE courses be above an entry level and may not be repeated for additional credit. Courses must also be at least 50 minutes in length (one full CPE credit hour) to be accepted.
Pennsylvania CPA Ethics CPE Requirement
Pennsylvania requires 4 hours of professional ethics CPE per biennial reporting period. Ethics courses must address professional conduct, ethical responsibilities, and the application of ethical principles in public accountancy. The 4 ethics hours count toward the 80-hour biennial total.
Provider Approval for Ethics
Unlike some states that require a state-board-approved ethics course with a specific approval number, Pennsylvania accepts ethics courses from any NASBA-registered provider, any provider approved by the Pennsylvania State Board of Accountancy, or from providers approved by another state’s board of accountancy under substantial equivalency principles. The ethics course does not need to be Pennsylvania-specific, but it must address professional ethics relevant to the practice of public accounting.
Ethics for Attest vs. Non-Attest CPAs
The 4-hour ethics requirement applies to all active Pennsylvania CPA licensees regardless of whether they perform attest services. For attest CPAs, the 4 ethics hours count within the broader 80-hour total alongside the 24-hour A&A requirement and 52 hours of professional development. For non-attest CPAs, the 4 ethics hours count within the 76 hours of professional development required.
LearnCPE offers a professional ethics course for Pennsylvania CPAs that satisfies the 4-hour biennial ethics requirement.
Get Your Pennsylvania Ethics Course →
Pennsylvania CPE Requirements — Attest vs. Non-Attest CPAs
Pennsylvania divides CPE subject area requirements based on whether a CPA performs attest services. This distinction significantly affects how the 80-hour biennial requirement must be distributed.
If You Provide Attest Services
Pennsylvania CPAs who participate in attest activity — including audits, reviews, compilations, and agreed-upon procedures — during the biennial reporting period must complete:
- 24 hours of Accounting & Auditing (A&A) CPE
- 4 hours of Ethics CPE
- 52 hours of Professional Development CPE
- Total: 80 hours
The 24-hour A&A requirement ensures that CPAs performing public-facing financial work remain current with auditing standards, accounting principles, and attest engagement rules.
If You Do Not Provide Attest Services
Pennsylvania CPAs who do not perform attest services during the biennial reporting period must complete:
- 4 hours of Ethics CPE
- 76 hours of Professional Development CPE
- Total: 80 hours
Non-attest CPAs have significantly more flexibility in how their professional development hours are distributed across subject areas, including tax, advisory services, management, information technology, finance, and specialized knowledge.
Acceptable Subject Areas
The Pennsylvania State Board of Accountancy recognizes the following subject areas as acceptable for CPE credit:
- Finance and economics
- Accounting and attest
- Advisory services
- Management
- Professional skills development
- Specialized knowledge and applications
- Taxation
- Professional ethics
- Information technology
Pennsylvania CPE Self-Study Cap and Credit Limits
Pennsylvania imposes specific caps on several categories of CPE credit within each biennial period. These limits are stricter than those in many other states and are important to understand before planning your CPE strategy.
Self-Study — Maximum 40 Hours
No more than 40 hours of your 80-hour biennial total may come from self-study courses. This includes all forms of self-study — on-demand video courses, online text-based programs, QAS self-study, and other independent learning formats. CPAs who rely heavily on online self-paced courses must ensure they supplement with group live, webinar, or other non-self-study formats to stay within the cap.
Interactive vs. Non-Interactive Self-Study
Pennsylvania distinguishes between interactive and non-interactive self-study:
- Interactive self-study (with direct feedback between the attendee and the instructor or sponsor) — earns full credit at one CPE hour per 50 minutes of participation. NASBA Registry-approved individual study courses qualify under this standard.
- Non-interactive self-study (no direct feedback; includes many approved professional education courses taken over the internet) — credit is given based on half the average completion time calculated by the sponsor.
CPAs should verify whether a self-study course is classified as interactive before assuming full credit will be awarded.
Instructor/Lecturer Credit — Maximum 40 Hours
CPAs who serve as instructors, teachers, speakers, or professors may claim CPE credit for that activity, subject to a maximum of 40 hours per biennial period. No additional credit is allowed for repeating a lecture unless the course material has changed significantly.
Documentation for instructor credit requires either a certificate of completion showing you as the instructor (for CPE courses from approved providers) or a signed letter from the school registrar or dean confirming your role (for accredited college/university courses).
Authorship Credit — Maximum 40 Hours Total, 20 Hours Per Published Piece
CPAs who author published articles, books, or other professional publications may claim CPE credit, subject to a maximum of 20 hours per published piece and a combined cap of 40 hours per biennial period for all authorship activity. Authorship credit requires pre-approval through submission of the Pennsylvania State Board of Accountancy’s Authorship Certification Statement Form, available at dos.pa.gov/account.
University and College Course Credit
CPAs who complete accredited college or university coursework may claim CPE credit as follows:
1 quarter credit hour = 10 CPE hours
1 semester credit hour = 15 CPE hours
Approved CPE Providers in Pennsylvania
Pennsylvania accepts CPE from providers who meet the Pennsylvania State Board of Accountancy’s standards. The following categories of providers are approved for Pennsylvania CPE credit without requiring individual course pre-approval:
- NASBA National Registry of CPE Program Sponsors — members in good standing are automatically accepted
- Pennsylvania State Board of Accountancy-approved sponsors — listed at pals.pa.gov/verify
- Providers approved by another state’s board of accountancy under substantial equivalency principles
- Accredited colleges and universities recognized by a nationally recognized accrediting agency approved by the U.S. Department of Education
LearnCPE is a member in good standing of NASBA’s National Registry of CPE Program Sponsors. Our courses are accepted for Pennsylvania CPE credit across all applicable subject areas.
Verifying Provider Status
The Pennsylvania SBOA’s licensing status for CPE program sponsors is searchable at pals.pa.gov/verify. CPAs should confirm their provider’s approval status before completing a course to ensure the hours will be accepted.
Pennsylvania CPA License Renewal
Pennsylvania CPA licenses expire on December 31 of odd-numbered years. The next renewal deadline is December 31, 2027. All Pennsylvania CPAs share this same biennial renewal schedule — licenses are not staggered by individual.
The PALS Portal
Pennsylvania CPA license renewal is completed online through the PALS portal (Professional and Occupational Licensing System) at pals.pa.gov. CPAs must ensure they can access their PALS account before the renewal deadline — the State Board recommends logging in well ahead of December 31 to avoid technical issues during the holiday period.
CPE Must Be Completed Before Renewal
In Pennsylvania, all required CPE must be completed prior to submitting the renewal application. Unlike some states where CPE is attested at renewal and documented afterward, Pennsylvania requires that CPE be fully completed before renewal is submitted.
Renewal Fee
The renewal fee for an active Pennsylvania CPA license is $100, payable through the PALS portal.
Renewal Steps
- Pay the $100 renewal fee
- Complete all 80 required CPE hours by December 31, 2027
- Ensure at least 20 hours are completed in each calendar year (2026 and 2027)
- Log in to your PALS account at pals.pa.gov
- Submit your renewal application with CPE attestation before 11:59 PM on December 31, 2027
Pennsylvania Has No CPE Grace Period
Pennsylvania is one of the stricter states when it comes to late renewals: there is no grace period. The renewal deadline is December 31 of odd-numbered years at 11:59 PM, and that deadline is absolute. As of January 1 of the following even-numbered year, any CPA who has not renewed is required to submit a reactivation application rather than a standard renewal.
Holiday Period Warning
The Pennsylvania State Board of Accountancy has specifically noted that it has limited staff availability during the final days of December around the holiday period, and no staff will be available on January 1. CPAs are strongly advised to ensure their PALS account is accessible and their renewal is submitted well before December 29 of the renewal year — not on December 31 itself.
Consequences of Late Renewal
Failing to renew by December 31 results in license expiration. Practicing public accounting or holding out as a CPA with an expired license is a violation of Pennsylvania law. Reactivation applications must be submitted through the PALS portal with applicable fees.
CPE Recordkeeping and Audits in Pennsylvania
Pennsylvania CPAs are not required to submit CPE documentation when renewing their license. Instead, documentation must be retained for at least 5 years in the event of a Pennsylvania State Board of Accountancy CPE audit.
CPE Audit Process
The Pennsylvania SBOA conducts random CPE audits of licensees during the reporting period following a renewal. CPAs selected for audit are notified by email and must provide documentation of a minimum of 80 credit hours in the form of:
- Certificates of completion
- Attendance verification records
- Certified academic transcripts (for college/university coursework)
The PICPA (Pennsylvania Institute of CPAs) recommends maintaining a copy of any correspondence with the State Board of Accountancy for your records.
What to Keep for Each Course
For every CPE course completed, retain:
- Certificate of completion (dated within the current reporting period)
- Course title and subject area
- Provider name and NASBA registry number or SBOA approval documentation
- Number of CPE credit hours awarded
- Date of completion
- Delivery format (interactive self-study, group live, webinar, etc.)
LearnCPE stores all certificates and completion records in your account dashboard, accessible at any time for SBOA audit documentation.
Pennsylvania CPE Requirements for Newly Licensed CPAs
Pennsylvania’s CPE requirements for newly licensed CPAs depend on when the CPA exam was passed relative to the license application.
Passed the CPA Exam in the Current or Prior Reporting Period
Licensees who passed the CPA exam in 2024 or 2025 are exempt from CPE requirements for the renewal period ending December 31, 2025. Their first CPE obligation begins with the 2026–2027 reporting period.
Standard New Licensee Requirement
All other first-time CPA licensees in Pennsylvania must complete 80 hours of CPE in subjects relevant to professional competence during the two years preceding the filing date of their license application, with a minimum of 20 hours in each of those two calendar years.
Exam Timing and Exemptions
Because individual circumstances vary based on when the CPA exam was completed and when the license application is submitted, newly licensed Pennsylvania CPAs should confirm their specific initial CPE obligations directly with the Pennsylvania State Board of Accountancy at ST-ACCOUNTANCY@pa.gov.
Pennsylvania CPE Requirements for Out-of-State CPAs
Pennsylvania participates in the CPA mobility framework through substantial equivalency, allowing CPAs licensed in substantially equivalent states to practice across state lines. For CPE purposes, providers approved by the accountancy regulatory body of any state that permits practice under substantial equivalency are accepted for Pennsylvania CPE credit — meaning course hours from providers approved by any substantially equivalent state board count toward Pennsylvania requirements.
Non-resident CPAs holding a Pennsylvania license should confirm their specific CPE obligations with the Pennsylvania SBOA, particularly regarding subject area requirements and the self-study cap, which apply regardless of where the CPA is based.
Frequently Asked Questions — Pennsylvania CPA CPE
Q: How many CPE hours do Pennsylvania CPAs need? Pennsylvania CPAs must complete 80 CPE hours during each biennial reporting period, with a minimum of 20 hours per calendar year. The current reporting period runs from January 1, 2026 through December 31, 2027.
Q: When do Pennsylvania CPA licenses expire? Pennsylvania CPA licenses expire on December 31 of odd-numbered years. All Pennsylvania CPAs share this same renewal schedule. The next renewal deadline is December 31, 2027.
Q: What is Pennsylvania’s ethics CPE requirement? Pennsylvania requires 4 hours of professional ethics CPE per biennial reporting period. Ethics courses must address professional conduct and ethical responsibilities in public accountancy. The requirement applies to all active Pennsylvania CPA licensees regardless of whether they perform attest services.
Q: Do Pennsylvania CPAs who perform attest work have additional requirements? Yes. Pennsylvania CPAs who participate in attest activity during the biennial period must complete 24 hours of Accounting & Auditing CPE, 4 hours of ethics, and 52 hours of professional development — totaling 80 hours. CPAs who do not perform attest work must complete 4 ethics hours and 76 professional development hours.
Q: How many self-study hours can Pennsylvania CPAs claim? Pennsylvania caps self-study CPE at 40 hours per biennial period. Non-interactive self-study courses earn only half credit based on average completion time calculated by the sponsor. Interactive self-study from NASBA-registered providers earns full credit at one hour per 50 minutes.
Q: Does Pennsylvania have a grace period for late renewals? No. Pennsylvania has no grace period. The renewal deadline is December 31 of odd-numbered years at 11:59 PM, and it is absolute. CPAs who miss the deadline must submit a reactivation application rather than a standard renewal. The Pennsylvania SBOA strongly recommends submitting renewals well before December 31 due to limited holiday staff availability.
Q: Do I need to submit my CPE certificates when renewing in Pennsylvania? No. CPE documentation is not required at the time of renewal, but must be retained for at least 5 years in case of a Pennsylvania SBOA audit. The Board conducts random CPE audits of licensees during the reporting period following a renewal.
Q: What is the Pennsylvania CPA license renewal fee? The renewal fee for an active Pennsylvania CPA license is $100, paid through the PALS portal at pals.pa.gov.
Q: How do I renew my Pennsylvania CPA license? Pennsylvania CPA license renewal is completed through the PALS portal at pals.pa.gov. All required CPE must be completed before submitting the renewal application. The application must be submitted before 11:59 PM on December 31 of the renewal year.
Q: What providers does Pennsylvania accept for CPE? Pennsylvania accepts CPE from NASBA National Registry members, Pennsylvania SBOA-approved sponsors (searchable at pals.pa.gov/verify), providers approved by another state’s board of accountancy under substantial equivalency, and accredited colleges and universities. LearnCPE is a NASBA-registered provider and our courses are accepted for Pennsylvania CPE credit.
Q: Can I carry over unused Pennsylvania CPE hours to the next period? No. Pennsylvania does not permit carryover of CPE hours. Credit is only given in the reporting period in which the certificate of completion is dated.
Complete Your Pennsylvania CPE with LearnCPE
LearnCPE offers NASBA-registered self-study CPE courses accepted in Pennsylvania — including a 4-hour professional ethics course satisfying Pennsylvania’s biennial ethics requirement. Affordable pricing, instant access on any device, and certificates stored in your account ready for SBOA audit documentation.