CPE requirements for CPAs

Pennsylvania CPA CPE Requirements

Q: Are there other Pennsylvania CPE limits?

• 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.

Q: What other Pennsylvania CPE policies apply?

• 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.

Checked against the NASBA Registry and the Pennsylvania State Board of Accountancy. Published on September 4, 2026 · Last checked September 5, 2026

The short answer

Pennsylvania CPAs must complete 80 hours every two years, with at least 20 hours in each year. The requirement includes 4 hours of ethics every two years. Self-study is capped at 40 hours. The reporting period ends on December 31 of odd years, every 2 years.

Total hours: 80; every 2 years
Annual minimum: 20 hrs
Ethics: 4 hrs; every two years · general course qualifies
Self-study: 40 of 80 hrs
Period ends: December 31 of odd years; every 2 years
Carryover: None

How many CPE hours do Pennsylvania CPAs need?

Pennsylvania CPAs must complete 80 hours every two years, with at least 20 hours in each year.

Reporting period: 1/1 to 12/31 biennially ending on odd numbered years.

NASBA Registry wording: 80 hours 20 hours per year.

What is the Pennsylvania ethics CPE requirement?

Pennsylvania requires 4 hours of ethics every two years. A general ethics course qualifies.

NASBA Registry wording: Four (4) hours.

Does Pennsylvania limit self-study CPE?

Pennsylvania caps self-study at 40 of the 80 hours.

When is Pennsylvania CPE due?

The reporting period ends on December 31 of odd years, every 2 years.

License renewal: December 31 odd years.

There is no grace period.

Can Pennsylvania CPAs carry over extra CPE hours?

Excess hours do not carry over to the next reporting period.

Does Pennsylvania require hours in particular subjects?

Subject-area requirements: 24 hours accounting and auditing if in attest.

NASBA Registry wording: Twenty-four (24) hours in Accounting & Auditing, if participating in attest activitites.

Are there other Pennsylvania CPE limits?

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.

What other Pennsylvania CPE policies apply?

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.

Does Pacific CPE count toward Pennsylvania CPE?

Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Pennsylvania accepts self-study for up to 40 of its 80 hours, so Pacific CPE courses can cover that portion of the requirement.

A general ethics course satisfies Pennsylvania's 4-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct.

See CPE for CPAs Browse the course library Credits never expire and apply to any course.

Sources

NASBA Registry: Pennsylvania CPE requirements · revised 1/23/2023
Pennsylvania State Board of Accountancy: CPE requirements · the board's own page
Pennsylvania State Board of Accountancy website

Every figure on this page was checked against the NASBA Registry summary for Pennsylvania (revised 1/23/2023) and the Pennsylvania State Board of Accountancy's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.

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