Pennsylvania

License Renewal Deadline:

December 31 on odd numbered years

CPE Reporting Period:

1/1 to 12/31 biennially ending on odd numbered years

Total CPE Hours Required:

80 hours

Minimum CE Hours per year:

20 hours

Ethics Requirements:

Four (4) hours

Credit Limitations:

Instruction: The maximum credit allowed for instruction is 40 credits. Repetitions of instructor credits are not permitted unless the material has substantially changed. Entry-level accounting courses do not qualify for instructor credits.

Published Materials: Credit for published books or articles is limited to 20 credits per instance on a self-declaration basis. The maximum credit allowed for all publications combined is 40 credits.

Published Materials and Self-Study: The maximum credit allowed from self-study and published materials combined is 40 credits.

Self-Study: The maximum credit allowed for self-study is 40 credits. If the delivery method is non-interactive, only half (1/2) of the total credit is granted.

Other Subject Area Requirements:

Twenty-four (24) hours in Accounting & Auditing, if participating in attest activities

Other State Policies:

Approved Providers: Providers of CPE must be approved by one of the following for credit to qualify:

• 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.