Applying for the Uniform CPA Examination
Before applying for the Uniform CPA Examination through CPA Examination Services (CPAES), please familiarize yourself with this jurisdiction’s educational requirements to determine if you are eligible to apply as a first-time candidate. You are also advised to read The Candidate Bulletin before submitting applications online. You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.
You may register online via credit card. To apply for the CPA Examination online, you will be asked to create a user account upon your first usage of our online application tool. If you’ve previously applied for the CPA Examination outside of our online application tool (via paper application or other method), you will need to import your previous application information. To do this, you will need to know the jurisdiction in which you sat for the examination as a first-time candidate, and your Jurisdiction ID Number. If you need your Jurisdiction ID number, click here. Registering for a user account will allow you to apply for the exam, maintain your current information, view your scores, check your application status and reprint your Notice(s) To Schedule.
NASBA Advisory Evaluation
Pennsylvania offers the NASBA Advisory Evaluation as an optional service. An Advisory Evaluation will identify any academic deficiencies in your education before you submit a first-time application for the Exam. Please visit CPA Central for more information about submitting an Advisory Evaluation in this jurisdiction. You must create a CPA Central user account to begin the Advisory Evaluation process.
Send any additional required information or documents to:
CPA Examination Services – PA
Eligibility for Examination
As a first-time applicant, you must:
It is suggested that you review the CPA Law and Regulations prior to seeking licensure in Pennsylvania to ensure you are aware of all the licensure requirements.
Education Requirements for the Examination
A Baccalaureate degree from a college or university accredited by a nationally recognized accrediting agency recognized by the United States Department of Education, and completed at least a total of 24 semester credits, which credits shall be in accounting and auditing, business law, finance, microeconomics, macroeconomics or tax subjects of a content satisfactory to the board, not necessarily as a part of your undergraduate work.
Education Requirements for Licensure
A Baccalaureate or higher degree from a college or university accredited by a nationally recognized accrediting agency recognized by the United States Department of Education (includes regional and national accrediting agencies) and completed a total of 150 semester credits of post-secondary education, including at least a total of 24 semester credits of accounting and auditing, business law, finance, microeconomics, macroeconomics or tax subjects of a content satisfactory to the board and an additional twelve semester credits in accounting, auditing and tax subjects of a content satisfactory to the board, not necessarily as part of your undergraduate or graduate work (see PA board website for more information).
All education must be met at the time of application. All educational transcripts and/or foreign evaluations are to be submitted prior to the submission of the first-time application to CPA Examination Services directly from the academic institution(s).The amount of education completed at the time of application is directly related to the amount of work experience necessary to obtain licensure.
If you who have completed the educational requirement at the time of application:
If you have completed educational requirements at institutions outside the U.S., you must:
There is not a residency requirement for the state of Pennsylvania.
Materials to be Submitted
Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.
Supporting documents are required to be submitted at the time of application. If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.
Applicants with Disabilities
In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the Testing Accommodations Request Form for more information.
All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.
You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.
There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.
You may take the required test sections individually and in any order, but are required to pass all four sections of the examination within a rolling 18 month period, which begins on the date the first examination section passed was taken.
Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.
Transfer of Examination Credit
If you wish to transfer credit from another jurisdiction into Pennsylvania, you must have earned credit under the same rules as are in effect in Pennsylvania. If you have passed one or more sections of the CPA examination under another jurisdiction, you shall be given conditional credit by this board provided you are still eligible to be considered a re-examination candidate in the original state where credit was earned.
Exception to Policy
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