Pennsylvania CPA CPE Requirements (2026): 80 Hours Every 2 Years
Requirements Overview
Pennsylvania requires 80 hours of continuing professional education every two years, with the biennial period running from January 1 of even-numbered years through December 31 of odd-numbered years. A minimum of 20 hours must be completed each calendar year, and 4 hours of ethics are mandatory per cycle.
CPAs participating in attest activities face an additional requirement of 24 hours in auditing and attestation, with the remaining 52 hours in professional development. Non-attest CPAs complete 76 hours of professional development plus the 4 hours of ethics. Self-study and published materials combined are capped at 40 credits (50% of the total).
A key consideration for Pennsylvania CPAs is that non-interactive self-study earns only half credit — one hour of study yields only 0.5 CPE hours. CPAs are exempt from CPE during the biennium in which they passed the CPA Exam. Documentation must be maintained for at least 5 years for potential random audits.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Ethics | 4 | Every renewal | 4 credit hours in ethics required per biennial renewal cycle. Required for all Pennsylvania CPAs. |
| Auditing & Attestation (A&A) | 24 | Every renewal | Required for CPAs participating in attest activities. Remaining 52 hours may be in professional development. |
Renewal Pathways
Exemptions
- First Biennium Exemption — A licensee is not required to complete continuing education during the biennium in which the licensee passed the CPA Exam.Exemption only applies to the biennium in which the CPA Exam was passed
How You Can Complete Your CE
Pennsylvania CPE Rules & Limits
Details specific to Pennsylvania that generic CE guides tend to miss:
- Annual minimum — at least 20 hours must be completed each year of the cycle, not just by the renewal deadline.
- Carry-over — No carry-over provision is stated in the Pennsylvania CPE requirements. CPE hours must be earned within the applicable biennial period (January 1 of even year through December 31 of odd year).
- Self-study and published materials combined capped at 40 credits (50% of requirement).
- Non-interactive self-study earns only half credit.
- Teaching/speaking credit capped at 50% (40 credits); includes 1 credit per 50 min teaching plus 2 credits per hour prep.
- Published materials: 20 credits per instance, combined max 40 credits.
- Instruction credit: 3 CPE per 50 minutes presentation; preparation capped at 2 credits. No repetitions unless material substantially changed.
- Partial credit allowed in quarter-hour increments after first full hour.
- College credit: 1 semester hour = 15 CPE; 1 quarter hour = 10 CPE.
- CPE documentation must be maintained for at least 5 years for potential random audits.
- Non-attest CPAs: 76 hours professional development plus 4 hours ethics.
- Renewal deadline is December 31 of odd-numbered years.
Provider Requirements
CPE providers must be approved by the Pennsylvania State Board of Accountancy, NASBA National Registry of CPE Sponsors, state-approved sponsors from substantial equivalency jurisdictions, or nationally accredited colleges/universities recognized by U.S. Department of Education.
Tips for Pennsylvania CPAs
- Non-interactive self-study earns only half credit in Pennsylvania. If you rely on self-study, you will need to spend twice the time to earn the same hours.
- Attest practitioners must allocate 24 hours specifically to auditing and attestation. Verify your course subject codes before counting them.
- Self-study and published materials combined cannot exceed 40 credits. Plan your delivery method mix to stay within this cap.
- Keep CPE documentation for at least 5 years. Pennsylvania conducts random audits and requires proof of completion.
Sources
Each figure on this page is taken directly from the Pennsylvania State Board of Accountancy's official rules and continuing-education sources and recorded with the exact source excerpt. Last verified Mar 2026. Read how we compile and verify this data.