Pennsylvania (PA) CPA Continuing Education (CPE) Requirements

BestCPE (CPE Publications, Inc.) is registered with the Pennsylvania State Board of Public Accountancy (Sponsor # PX177417). Listed below are some of the Pennsylvania CPA CPE requirements that apply to online continuing education. Please use the official rules from the Pennsylvania State Board of Public Accountancy as the official documentation for any questions related to Pennsylvania CPA CPE.

Pennsylvania CPA CPE Rules - Credit Hour Requirements

To renew a license, an applicant shall complete, during the preceding biennial period, 80 credit hours of continuing education.

   (1)  The 80 credit hours shall include at least 16 credit hours of accounting and auditing subjects and 8 credit hours of tax subjects.

   (2)  A minimum of 20 credit hours shall be taken each year.

   (3)  The minimum measurement of continuing education credit is a whole credit hour.

   (4)  Preparation time will not be credited except as permitted in §  11.64(7)(i) (relating to sources of continuing education credit).

 The Board may upon application modify the continuing education requirements on an individual basis under circumstances specified in section 8.2(c) and (d) of the act (63 P. S. §  9.8b(c) and (d)).

 Failure to meet biennial continuing education requirements may subject the holder of a current license to disciplinary action under section 9.1 of the act (63 P. S. §  9.9a(10)).

Pennsylvania CPA CPE Rules - Continuing Education Subject Areas

An applicant, upon successful completion of the uniform C.P.A. Examination, shall be exempt from the requirements of subsection (a) for only the biennial period during which the applicant successfully completed the examination.

The following subject areas are acceptable for continuing education:

   (1)  Accounting and auditing.

   (2)  Advisory services.

   (3)  Management.

   (4)  Professional skills development.

   (5)  Specialized knowledge and applications.

   (6)  Taxation.

Pennsylvania CPA CPE Rules - Sources of Continuing Education

The following continuing education programs will be given 1 credit hour of continuing education credit for each 50-minutes of participation if they are in the subject areas in §  11.63 (relating to continuing education subject areas) and, beginning May 1, 2001, they are offered by approved program sponsors under §  11.69a (relating to approval of program sponsors):

   (1)   Continuing education programs of National or State accounting organizations.

   (2)   University or college courses.

     (i)    Credit courses. Applicants will receive 15 credit hours of continuing education credit for each semester credit hour earned and 10 credit hours for each quarter credit hour earned.

     (ii)    Noncredit courses. Applicants will be given 1 credit hour of continuing education credit for each 50 minutes of in-class participation.

   (3)   In-house educational programs.

   (4)   Individual study programs.

     (i)   Noninteractive individual study programs shall be given credit based upon 1/2 the average completion time calculated by the sponsor. The Board will make a final determination based upon the recommendation of the program sponsor.

     (ii)   Interactive individual study programs will be given 1 credit hour of continuing education credit for each 50 minutes of participation.

     (iii)   Credit for individual study programs will only be given in the renewal period in which the certificate of completion is dated.

     (iv)   Maximum continuing education credit per biennium will be 50% of the biennial requirement.

   (5)   Programs offered by other qualified organizations. The number of credits will be based upon the nature of the program being offered and which of the categories in paragraphs (1)—(4) it most closely fits.

   (6)   Committee meetings. Credit will be given if the meeting is structured as a continuing education program.

   (7)   Service as a lecturer, discussion leader, speaker or professor. Continuing education credit will be awarded for each 50-minute period if the discussion is one which meets the continuing subject area requirements of §  11.63.

     (i)   Two additional credit hours will be awarded as preparation time for each credit hour of instruction.

     (ii)   Credit will not be awarded for subsequent sessions unless in a subsequent session the subject matter has substantially changed.

     (iii)   The maximum continuing education credit will be 50% of the biennial requirement.

     (iv)   A professor will be awarded credit for teaching undergraduate courses in auditing, intermediate accounting, cost accounting, income taxation and advanced accounting, and all graduate courses to the extent that the course contributes to the student's professional competence and the professor has not previously claimed credit for the courses or unless the professor can demonstrate that there was a substantial change in the subject matter. Entry level accounting courses are excluded from eligibility for continuing professional education credit.

   (8)   Publications, articles, books and continuing professional education courses. Credit may be claimed by the author of the work if the work contributes to the professional competence of a licensee.

     (i)   Credit will be given for each 50-minute period of preparation time on a self-declaration basis up to 25% of the biennial requirement. A copy of the publication shall be submitted to the Board with the biennial renewal application.

     (ii)   In exceptional circumstances, an applicant may request additional credit by submitting a copy of the publication to the Board with an explanation of the circumstances which the applicant believes justifies an award of greater credit. Credit hours awarded will be determined by the Board on a case-by-case basis based upon the complexity of subject matter.

     (iii)   The maximum credit for publications may not exceed 50% of the continuing education requirement for any biennium.

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