Pennsylvania CPA CPE Requirements 2026: Complete Guide
Everything Pennsylvania CPAs need to know about their CPE requirements for 2026–2027: 80 biennial hours, 4 ethics hours, attest rules, approved providers, and renewal deadlines.
If you hold an active CPA licence in Pennsylvania, understanding your continuing professional education (CPE) obligations is essential for keeping that licence in good standing. The Pennsylvania State Board of Accountancy sets clear rules on how many hours you need, which subjects are required, and which providers are approved. This guide covers everything you need to know for the current biennial period running through 31 December 2027.
Pennsylvania CPE Requirements at a Glance
The table below summarises the key requirements set by the Pennsylvania State Board of Accountancy, as published by the NASBA Registry and the Pennsylvania Institute of CPAs (PICPA).
| Requirement | Detail |
|---|---|
| Reporting period | 1 January 2026 – 31 December 2027 (biennial, ending on odd-numbered years) |
| Licence renewal deadline | 31 December on odd-numbered years |
| Total CPE hours required | 80 hours per biennial period |
| Annual minimum | 20 hours per year |
| Ethics requirement | 4 hours of professional ethics (counts toward the 80-hour total) |
| Self-study cap | Maximum 40 hours (non-interactive self-study earns only half credit) |
| Record retention | 5 years |
Subject Area Requirements
Pennsylvania distinguishes between CPAs who perform attest services and those who do not. Your subject requirements depend on which category applies to you.
If You Provide Attest Services
- 4 hours of professional ethics
- 24 hours of Accounting and Auditing (A&A)
- 52 hours of Professional Development (any approved subject area)
If You Do Not Provide Attest Services
- 4 hours of professional ethics
- 76 hours of Professional Development (any approved subject area)
The ethics requirement applies to all Pennsylvania CPAs regardless of the type of work they do. If you are unsure whether your work constitutes attest activity, check with your firm or the Pennsylvania State Board of Accountancy directly.
CPE Credit Limits and Calculations
Not all learning activities carry the same weight. Here is how credit is calculated for each type of CPE activity under Pennsylvania rules:
| Activity type | Credit calculation | Maximum per period |
|---|---|---|
| Group study (live or webinar) | 1 CPE credit per 50 minutes | No maximum |
| Interactive self-study (NASBA-approved) | 1 CPE credit per 50 minutes | 40 hours combined with non-interactive |
| Non-interactive self-study | Half the average completion time | Included in 40-hour self-study cap |
| Instructor / speaker | 3 credits per 50-minute presentation; 2 credits prep time per credit hour | 40 hours |
| Published books or articles | 1 credit per 50 minutes of preparation time (self-declaration) | 40 hours combined with self-study |
| University or college courses | 15 CPE credits per semester credit hour; 10 per quarter credit hour | No maximum |
Partial credit is allowed in quarter-hour increments once the first full hour of credit has been earned. Credit is only given in the renewal period in which your certificate of completion is dated — so timing matters.
Approved CPE Providers
Pennsylvania does not accept CPE from just any provider. For credit to count toward your licence renewal, the course must come from one of the following approved sources:
- The Pennsylvania State Board of Accountancy (you can verify a sponsor's status at pals.pa.gov/verify)
- Members in good standing of NASBA's National Registry of CPE Sponsors
- A CPE sponsor approved by an accountancy regulatory body of a state that permits practice under substantial equivalency principles
- A college or university accredited by a nationally recognised accrediting agency recognised by the US Department of Education
Learnsignal is a NASBA-registered CPE provider, which means our NASBA-approved CPE courses are fully accepted in Pennsylvania. To understand more about what the NASBA Registry means for your CPE choices, see our guide to NASBA CPE.
Documentation and Audit Rules
Pennsylvania does not require you to submit CPE documentation when renewing your licence. However, you must keep your records for at least 5 years in case the State Board selects you for a CPE audit. The Board conducts random audits of the reporting period following renewal and will notify selected licensees by email.
Acceptable documentation includes:
- Certificate of completion from your CPE provider
- Attendance verification from the sponsoring organisation
- Certified academic transcript (for university courses)
- A copy of each authored publication (for publication credits)
How Pennsylvania Compares to Other States
Pennsylvania's 80-hour biennial requirement is consistent with the national NASBA model, but a few details set it apart. The 20-hour annual minimum prevents CPAs from cramming all their hours into the final year. The 40-hour self-study cap is also stricter than some states, nudging professionals toward interactive learning formats. For a broader picture of how state requirements differ, see our CPA CPE requirements guide for 2026.
Frequently Asked Questions
When is the Pennsylvania CPA licence renewal deadline?
Licences must be renewed by 31 December on odd-numbered years. The current renewal deadline is 31 December 2027. CPE must be completed during the biennial period ending on the same date.
Do I need to complete ethics CPE every year?
No. The 4-hour ethics requirement applies to the full biennial period, not per year. You can complete your ethics CPE at any point during the reporting period, as long as you hit 4 hours total by the deadline.
Can I count online self-study courses toward my 80 hours?
Yes, up to a maximum of 40 hours. Interactive online courses from NASBA-registered providers count at full credit (1 credit per 50 minutes). Non-interactive courses — where there is no direct feedback mechanism — earn only half credit based on average completion time.
What happens if I miss the CPE deadline?
If you do not meet your CPE requirements by the renewal date, you must complete and document any CPE deficiencies within 6 months. Failure to do so can result in licence suspension or disciplinary action by the State Board.
Are NASBA-registered providers automatically accepted in Pennsylvania?
Yes. Members in good standing of NASBA's National Registry of CPE Sponsors are exempt from Pennsylvania's separate CPE sponsor approval process. This means courses from NASBA-registered providers count toward your Pennsylvania CPE requirement without any additional verification step.
Do the 24 A&A hours apply if I only review financial statements occasionally?
The 24-hour A&A requirement applies to CPAs participating in attest activities. If you are unsure whether your work qualifies as attest activity under Pennsylvania rules, consult the State Board or a professional adviser before choosing your CPE programme for the period.
Stay on Track with Your Pennsylvania CPE
With a renewal deadline of 31 December 2027 and a 20-hour annual minimum to meet along the way, the best approach is to plan your CPE across both years rather than leaving it to the last quarter. Prioritise your 4 ethics hours early, identify whether you need the 24 A&A hours, and choose a NASBA-registered provider so your credits are guaranteed to count. Learnsignal's NASBA-approved CPE courses cover ethics, accounting and auditing, and professional development topics — everything you need to fulfil your Pennsylvania obligations in one place.
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Learnsignal Education Team
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