New Pennsylvania CPA Exam Requirements
CPA exam and licensure requirements for accounting professionals in the Commonwealth of Pennsylvania were updated on June 30, 2025, when Governor Josh Shapiro signed Senate Bill 719 (Act 27 of 2025). The Act provides three pathways for individuals to become a CPA instead of two.
Pennsylvania reduced the number of college credits required to sit for the CPA exam from 150 credits to 120 credits or a bachelor’s degree.
Accounting coursework
The coursework required to sit for the CPA exam has not changed. Below are the courses one needs in order to sit for the exam.
- At least 24 credits in accounting and auditing, business law, economics, technology, finance, or tax subjects that are satisfactory to the State Board of Accountancy.
- Additional 12 credits in accounting, auditing, and tax subjects.
CPA Exam Requirements in Pennsylvania
- 150 college credits, one year of relevant work experience and pass the exam
- Master’s degree, one year of relevant work experience and pass the exam
New Option Offered in Pennsylvania
- Bachelor’s degree, two years of relevant work experience and pass the exam
Reference Letters
In most cases, reference letters will not be required for licensure.
Timeline to Complete CPA Exam
CPA candidates will now have 30 months to pass all four sections of the exam. The 30-month timeline will begin on the date that the candidate passes the first section.
Most accounting professionals believe the changes made to the hours of education required to sit for the exam will improve the number of candidates interested in pursuing a CPA license in Pennsylvania. If you are an accounting major and live near our offices in Horsham, PA or Center City Philadelphia, please visit our Intern page or mail your resume and cover letter to:
Wouch Maloney CPAs & Business Advisors
Attn: Talent Director – Interns
415 Sargon Way, Suite J
Horsham, PA 19044
DISCLAIMER: All communications by Wouch, Maloney & Co., LLP intend to provide general information, as of the date of the communication, and may reference information from reputable sources. Although our firm has made every reasonable effort to ensure that the information provided is accurate, we make no warranties, expressed or implied, of the information provided. Please be aware that this is not a comprehensive analysis of the subject matter covered and is not intended to provide specific recommendations to you or your business with respect to the matters addressed.




