It can be overwhelming to sort out all of the steps you’ll need to take before you’re eligible for your CPA license. Here’s a guide to what can expect in the process of becoming a licensed CPA in Pennsylvania.
Complete Your Education Requirements
Before you’re eligible to sit for the Uniform CPA Exam, the Pennsylvania State Board of Accountancy requires that you complete a bachelor’s degree and at least 150 semester hours of college credit.
Your credit hours must include the following:
24 semester hours in the field of accounting, including:
- Three semester hours in general accounting
- Three semester hours in business law, finance, taxation, or auditing
The remaining 18 hours may be comprised of any combination of business law, finance, taxation, and/or auditing.
According to the Board, acceptable finance courses may not contain the words “money” or “banking”.
Correspondence, CLEP, and/or online courses may qualify if credits are received from an accredited institution.
Taking the Uniform CPA Exam
After obtaining a bachelor’s degree and completing at least 120 semester hours of the required 150, you will be eligible to sit for the Uniform CPA Exam. Here’s what you’ll need to do.
Submit an application to the National Association of State Boards of Accountancy (NASBA) CPA Examination Services (CPAES). You can apply online, or download the application packet from NASBA’s website.
Along with your completed application, you’ll need to make sure that CPAES receives the following:
- Official transcripts mailed from directly from your school to: CPA Examination Services, Pennsylvania Coordinator, PO Box 198469, Nashville, TN 37219-8469 (electronic transcripts may be emailed to email@example.com)
- Exam application fee, either mailed with your paper application or paid online by credit card
Candidates with disabilities requiring testing accommodations should also submit an ADA Accommodation Form along with the application packet.
You should expect to receive your Notice to Schedule (NTS) in the mail within four weeks of sending in your application. You must schedule your exam date within six months of getting your NTS. Your NTS is only valid for one exam date once scheduled.
Schedule your testing date on the Prometrics website. You’ll be able to choose to take your exam in one of the following Pennsylvania testing locations:
- Clarks Summit
Be sure to arrive at your chosen location on time and prepared to take your Uniform CPA Exam.
You can expect to receive scoring results in the mail once your test has been scored.
Work Requirements Prior to Licensing
Once you’ve passed your Uniform CPA Exam, you’ll be able to start accruing the work experience needed to get your Pennsylvania CPA license.
Before you’re eligible to apply for your license, you must complete one year (1600 hours) of relevant work experience. This may take place in a private industry or government setting, and must be verified by a current licensed CPA.
Experience that does not count toward your work requirements include the following:
- Self employment
- Experience gained as a partner in a partnership
- Work supervised by an unlicensed CPA
- Work performed at a different firm outside the supervision of your verifying CPA
Your work experience should provide you with a suitable working knowledge of these concentrations (at minimum):
- Auditing financial statements
- Financial projections, analyses and forecasts
- Operational and compliance audits
- Internal auditing
- Management advisory services
- Preparing financial statements
- Preparing income and non-profit tax returns
- Tax research
Once you’ve completed your required experience hours, you’ll need to complete the top portion of the Verification of Employment form. Give the form to your verifying CPA to complete, along with a stamped envelope addressed to: Pennsylvania State Board of Accountancy, P.O. Box 2649, Harrisburg, PA 17105-2649.
Your verifying CPA must meet the following requirements to be considered qualified as a valid source of attestation:
- Must have held a valid license for the duration of the candidate’s employment
- Must have either employed the candidate or worked with the candidate during employment
- Must have personally witnessed the candidate’s work for evaluation purposes
- Must correctly fill out the Verification of Employment form (along with documentation of experience hours worked by the candidate), sign and date, and submit to the Board
After completing your work requirements, you’ll be ready to apply for your licensure.
Getting Your Pennsylvania CPA License
Before submitting your application, double check to ensure you’ve finished all of the Board’s licensure requirements. Here’s a checklist of all the steps you should have completed:
- Obtained a bachelor’s degree from an accredited college or university
- Completed 150 semester hours with 24 hours in accounting
- Passed the Uniform CPA Exam
- Completed one full year (1600 hours) of verified work experience
- Obtained verification of your employment from a licensed CPA, who should have submitted the Verification of Employment form
If you’ve finished all the steps, you should be eligible for CPA licensure.
Download the Certified Public Accountant Certification Application packet from the Board’s website. This is Pennsylvania’s equivalent of licensing, and you’ll achieve both when your application is accepted.
Keeping Your CPA Certification Valid
To make sure you’re caught up to speed on current rules and regulations, you’ll need to complete a Continuing Professional Education (CPE) requirement of 80 hours every two years. This includes a minimum requirement of 20 CPE hours each year, as well as the following specifications:
- 16 hours in accounting and attestation
- Four hours in professional ethics
- Eight hours in tax topics
Qualifying CPE programs may focus on these subjects:
- Advisory and consulting services
- Auditing services
- Professional development
- Taxation and tax services
One course credit hour is equal to 50 minutes of CPE time.
You’ll need to maintain documentation of CPE hours earned, including certification of completion, dates of hours earned, transcripts (if taking credit courses), and/or course materials.
You may also consider joining an organization of CPAs to stay in the loop about goings-on in the world of accounting. The American Institute of CPAs (AICPA) is a nationwide option that provides great networking opportunities. Locally, the Pennsylvania Institute of CPAs and/or the Pennsylvania Society of Public Accountants might be worthwhile groups to join.