Pennsylvania State Board of Accountancy · 49 Pa. Code Ch. 11
Pennsylvania CPAs must complete 80 hours of continuing professional education during each two-year reporting period, with a minimum of 20 hours in each year of that period. At least 4 of the 80 hours must be in professional ethics. CPAs who participate in attest activity must also complete 24 hours in accounting and auditing.
The biennial period runs January 1 of an even-numbered year through December 31 of the following odd-numbered year, and licenses renew on December 31 of odd-numbered years. Self-study is capped at 40 hours, which is stricter than many states.
One square equals one CPE hour in the two-year period.
| Total CPE hours | 80 hours per two-year reporting period |
|---|---|
| Annual minimum | 20 hours in each year of the period |
| Reporting period | January 1 to December 31, biennially, ending in odd-numbered years |
| License renewal deadline | December 31 of odd-numbered years |
| Ethics requirement | 4 hours of professional ethics per reporting period |
| Attest practitioners | 24 hours in accounting and auditing per period, in addition to the ethics requirement |
| Self-study cap | 40 hours maximum per period |
| Instruction cap | 40 hours maximum per period |
| Qualifying subject areas | Accounting and attest, advisory services, management, professional skills development, specialized knowledge and applications, taxation, professional ethics |
| University/college | One semester credit hour equals 15 CPE hours; one quarter credit hour equals 10 CPE hours; non-credit courses earn 1 hour per 50 minutes of in-class participation |
| First renewal | Newly certified licensees are exempt from CPE for their first renewal period if they passed the CPA exam within the same biennial period as their license application |
| Record retention | At least five years, for possible State Board audit |
Splitting the 80 hours as 0 and 80 across the two years. Pennsylvania requires at least 20 hours in each year of the period, so a CPA who earns 20 hours in year one must earn 60 in year two — and a CPA who earns none in year one cannot make it up.
Satisfies the four-hour professional ethics requirement for the Pennsylvania biennial period. The four hours count toward the 80-hour total rather than sitting on top of it.
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Pennsylvania's period is fixed rather than rolling, and every licensee is on the same schedule — which makes the annual 20-hour floor the only moving part to watch.
The two-year clock starts. Hours earned before this date do not count toward the new period.
At least 20 hours must be complete. This floor cannot be made up in year two.
Including the 4 ethics hours and, for attest practitioners, the 24 accounting and auditing hours. At least 20 must fall in this second year.
Licenses expire December 31 of odd-numbered years. CPE documentation is not filed with the renewal but must be retained.
The State Board audits a sample of licensees in the period after renewal, notifying selected licensees by email and requesting documentation for a minimum of 80 credit hours.
Pennsylvania splits its licensees into two groups, and the 24-hour accounting and auditing requirement applies only to one of them.
Pennsylvania CPAs need 80 CPE hours per two-year reporting period, with a minimum of 20 hours in each year.
At least 4 of the 80 hours must be professional ethics. CPAs who participate in attest activity must also complete 24 hours in accounting and auditing within the same 80.
The Pennsylvania CPE reporting period runs from January 1 of an even-numbered year through December 31 of the following odd-numbered year.
Unlike states with staggered per-licensee cycles, every Pennsylvania licensee is on the same fixed biennial schedule.
Pennsylvania CPA licenses expire and must be renewed by December 31 of odd-numbered years.
The CPE deadline and the renewal deadline fall on the same date, so there is no separate reporting window as there is in some other states.
Yes. At least 20 of the 80 hours must be completed in each year of the two-year period.
Earning 20 hours in the first year leaves 60 for the second. Earning none in the first year cannot be corrected later, since the annual floor applies to that specific year.
Pennsylvania requires 4 hours of professional ethics during each biennial reporting period.
The requirement applies to the full period rather than per year, so the hours may be completed at any point before the December 31 deadline. They count toward the 80-hour total.
CPAs who participate in attest activity must complete 24 hours in accounting and auditing each biennial period.
CPAs who do not provide attest services are not subject to this requirement and may take the remaining 76 hours in any qualifying subject area.
Self-study is capped at 40 hours per two-year period — half the total requirement.
This cap is stricter than in many states and pushes licensees toward live, webcast, or other interactive formats for at least half their hours.
Accounting and attest, advisory services, management, professional skills development, specialized knowledge and applications, taxation, and professional ethics all qualify.
Beyond falling within those areas, hours must be relevant to maintaining the professional competence of a CPA or public accountant.
Acceptable providers include the Pennsylvania State Board of Accountancy, sponsors on the National Registry of CPE Sponsors, the accountancy regulator of a substantially equivalent state, and accredited colleges and universities.
Substantial equivalency states are listed on NASBA's mobility resources.
One semester credit hour equals 15 CPE hours and one quarter credit hour equals 10 CPE hours.
For non-credit courses, one CPE hour is granted for each 50 minutes of in-class participation.
Newly certified licensees are exempt from CPE for their first renewal period if they passed the CPA examination within the same biennial renewal period as their license application.
Because the exemption depends on timing, new licensees should confirm their first CPE obligation directly with the State Board.
No. Documentation is not filed with the renewal, but records must be kept for at least five years in case of a Board audit.
The State Board audits a sample of licensees in the period following renewal and notifies selected licensees by email. Acceptable documentation includes certificates of completion, attendance verification, certified academic transcripts, or a copy of each authored publication.
Only CPAs performing audits under Government Auditing Standards, who must complete 24 government-related hours every two years.
This obligation comes from the GAO standards rather than from a Pennsylvania Board rule. Note that since 2014 the GAO has restricted the use of tax credits toward the Yellow Book requirement in most cases.
| Agency | Pennsylvania State Board of Accountancy, Bureau of Professional and Occupational Affairs |
|---|---|
| Address | P.O. Box 2649, Harrisburg, PA 17105-2649 |
| Phone | (717) 783-1404 |
| Fax | (717) 705-5540 |
| Website | Pennsylvania Department of State — Accountancy |
| State society | PICPA — CPE requirements |
This page summarizes Pennsylvania CPE rules for general informational purposes and is reviewed against the Pennsylvania State Board of Accountancy's published guidance. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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