Pennsylvania: CPE, firm permit and peer review rules for CPAs.

This page lists what the Pennsylvania board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.

It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.

Pennsylvania, field by field.

Board of accountancy

State Board of Accountancy (Pennsylvania Department of State, Bureau of Professional and Occupational Affairs)

CPE hours & reporting period

80 CPE hours per biennial period, with "a minimum of 20 CPE hours during each year of the 2-year period" (49 Pa. Code § 11.62(b); CPA Law § 8.2(b), 63 P.S. § 9.8b(b): "complete eighty hours of continuing education, in programs approved by the board"). "The reporting period for licensees shall be January 1 of even-numbered years to December 31 of odd-numbered years. No carry-over of credits shall be permitted from one biennial license period to another." (CPA Law § 8.2(b)). Board Renewal Information page for the current cycle: "80 total CPE hours, completed between 1/1/26 and 12/31/27." and "At least 20 CPE hours completed in each calendar year." Subject minimums: "Accounting and attest—minimum of 24 CPE hours if participating in attest activity; otherwise no minimum." (49 Pa. Code § 11.63(a)(1)); "No more than 40 CPE hours may be in a combination of self-study and preapproved authorship of publications." and "No more than 40 CPE hours may be claimed for service as an instructor/teacher/speaker/professor."; "Courses must be at least 50 minutes in length (one full CPE credit hour) to be accepted." (Board Renewal Information page). "All Continuing Professional Education (CPE) must be completed prior to the submission of the renewal application."; providers must be approved by the Board, listed on NASBA's National Registry of CPE Sponsors, or approved by another state's board of accountancy (Board Renewal Information page; 49 Pa. Code § 11.64). A licensee practising under reciprocity or automatic mobility "shall only be required to comply with the continuing education requirements of the jurisdiction where the licensee's principal license is active and renewed"; if that state has no CE requirement for renewal, Pennsylvania's requirements apply (CPA Law § 8.2(d.1), added June 30, 2025). "A licensee is not required to complete continuing education during the biennium in which the licensee passed the CPA Exam." (Board CPA Snapshot page; the Renewal Information page states: "Licensees who passed the exam in 2026 or 2027 are exempt from CPE to renew their license in 2027."). "The continuing education requirement shall not apply to firms" (CPA Law § 8.2(b)).

Ethics CPE requirement

"Professional ethics—minimum of 4 CPE hours" per biennial period, "effective as a condition of obtaining a license for the 2014-15 license period and thereafter" (49 Pa. Code § 11.63(a)(7), last amended effective January 1, 2018); Board Renewal Information page: "4 CPE hours in Ethics subjects."; Board CPA Snapshot page: "4 credits in Ethics". The regulation does not state a Pennsylvania-specific course requirement.

CPA firm permit / registration

Firm licence required. CPA Law § 8.8(a)(1): "A person other than an individual shall not practice public accounting in this Commonwealth unless it: (i) is a qualified association, has been granted a license to practice and satisfies the requirements of this section at all times while it is a licensee; or (ii) meets the requirements of section 5.4 of this act." "A new firm shall apply for its initial license within thirty days after its formation; thereafter, the firm's license shall be subject to renewal in accordance with section 8.2 of this act." (§ 8.8(a)(2)) — biennial licences expiring the last day of December of odd-numbered years (§ 8.2(a)). A new firm must designate a Pennsylvania licensee, or for a firm practising under § 5.4 a licensee of another state who meets § 5.5, who is responsible for the firm's registration (§ 8.8(a)(3), amended June 30, 2025). "An initial or renewal license shall not be issued to a firm after April 30, 2000, unless the firm complies with the requirements of section 8.9 of this act." (§ 8.8(c)). Ownership: at least one general partner, shareholder or equity owner must be a CPA or PA who is a Pennsylvania licensee; each equity owner must hold a current CPA or PA licence in Pennsylvania or another jurisdiction unless a qualified nonlicensee under § 8.8(e) (nonlicensees limited to 49 percent of votes, profits and owners); attest activity rendered in Pennsylvania must be under the charge of a licensee of Pennsylvania or another state (§ 8.8(d), (e)). Fees: "Initial licensure of public accounting firm…$45" and "Biennial renewal of license of certified public accountant, public accountant or public accounting firm…$100" (49 Pa. Code § 11.4); Board Renewal Information page: "Accountancy Firm - $100.00", renewal applications "must be submitted before 11:59 on 12/31/27" with "no grace period", and unreported firm changes require an amendment application with a $5 fee. A "qualified unlicensed entity" — a partnership, corporation or other association that is not a licensee, has no office in Pennsylvania and may lawfully practise public accounting in another state — may practise in Pennsylvania through an individual who has the right to practise under § 5.5 or who is a licensee (§ 5.4(b), (d)). 49 Pa. Code § 11.35: a licensee may practise as a sole practitioner or firm, or as an employee or member of one, "subject to the requirements of the act."

Peer review requirement

CPA Law § 8.9 (as amended Nov. 3, 2022, P.L.1724, No.110; the section carries no June 30, 2025 amendment note): as a condition for granting a firm a renewal licence, or an initial licence for a firm previously practising in another jurisdiction, the Board "shall require that the firm be enrolled in a board-approved peer review program unless the firm meets one of the exemptions in subsection (g)"; the application states the administering organisation, acceptance date and period covered of the most recently accepted peer review, which the Board verifies through the administering entity's secure website, and the Board "shall not require submittal of the letter of acceptance, peer review report, letter of response or working papers" (§ 8.9(a)). "A firm shall not be required to undergo a peer review more frequently than once every three years" (§ 8.9(b)), except that a disciplined firm may be ordered to review more often (§ 8.9(b)(1)); a new firm's first peer review is due eighteen months from the date it was required to enrol (§ 8.9(b)(2)); a firm not previously required to enrol "must notify the board within thirty days after accepting an engagement to perform an attest activity other than a compilation" and has its initial review due eighteen months from the date it was required to enrol (§ 8.9(b)(2.2)); a firm with fewer than three licensees previously on a five-year cycle must undergo a peer review no later than three years before December 31, 2027 and every three years thereafter (§ 8.9(b)(4)). A firm whose highest level of service is SAS, Government Auditing Standards, SSAE examination or PCAOB engagements has a system review; a firm performing only SSARS review engagements or other SSAE services has an engagement review (§ 8.9(d)(1), (2)). Exemptions (§ 8.9(g)): a peer review conducted in another state or foreign jurisdiction within three years before the application, verified through Facilitated State Board Access; "During the preceding two years, the firm has not accepted or performed any attestation engagements other than a compilation."; or an administering organisation's extension for personal health, military service or other good cause, provided to the Board within thirty days of receipt. "The firm reviewed shall pay for any peer review performed." (§ 8.9(f)). Sole practitioners are subject to § 8.9 (§ 8.2(f)). 49 Pa. Code § 11.82 (last amended effective January 1, 2018): a firm shall complete a peer review as required by § 8.9(a), (b) and (d) of the act as a condition of renewal of the firm's licence (§ 11.82(a)); a new firm must undergo its first peer review within 18 months after it is granted its initial licence, and a firm that begins an attest engagement other than a compilation has the same 18-month window (§ 11.82(b)); a firm performing review engagements but no audit or examination engagements "is only required to undergo an engagement review" (§ 11.82(e)).

Licence renewal cycle

Biennial. "Licenses to practice shall expire on the last day of December of odd-numbered years or on such other biennial expiration dates as the department may fix." (CPA Law § 8.2(a)). Board Renewal Information page: "Licenses expire December 31st of every odd-numbered year." and "Renewal applications must be submitted before 11:59 on 12/31/27. There is no grace period." Biennial renewal fee $100 for a CPA, PA or public accounting firm (49 Pa. Code § 11.4; Board Renewal Information page: "Certified Public Accountant - $100.00"; CPA Snapshot page: "$100.00 - Biennial renewal of license." and "The biennium runs from January 1 of the even year through December 31 of the odd year.").

Mobility / practice privilege

Automatic mobility. CPA Law § 5.5 (added June 30, 2025, P.L.85, No.27; § 5.2 practice under substantial equivalency repealed the same date). § 5.5(b)(1): "an individual whose principal place of business is not located in this Commonwealth and has a valid certificate or right to practice public accounting from another state shall have all the privileges and obligations of a licensee of the Commonwealth without the need to obtain a certificate or license under this act if the individual" has (i) a baccalaureate degree with at least 150 semester credit hours or a higher degree, has passed the examination and attained at least one year of experience prior to certification, or (ii) a baccalaureate degree, has passed the CPA examination and attained at least two years of experience prior to certification. § 5.5(b)(8): "The board shall not require notice or filing or payment of a fee by an individual, firm or qualified unlicensed entity in connection with practicing under section 5.4 or this section." The individual consents to the Board's personal and subject-matter jurisdiction and disciplinary authority, agrees to comply with the act and regulations, and consents to service of process through the home-state regulator (§ 5.5(b)(2)); an individual whose licence was valid in Pennsylvania on the effective date keeps all practice privileges (§ 5.5(b)(7)); services may be provided in person or by mail, telephone or electronic means (§ 5.5(b)(6)). Firms: "A firm may practice public accounting in this Commonwealth through an individual who is not a licensee if the individual has the right to practice in this Commonwealth under section 5.5 of this act" and thereby agrees to Board jurisdiction, service of process and cooperation in investigations (§ 5.4(a)); a qualified unlicensed entity with no Pennsylvania office may practise through such an individual or a licensee (§ 5.4(b), (d)). 49 Pa. Code § 11.5 (temporary practice permit: current licence and concurrent practice in another state, permit obtained before the work, up to 500 hours in 12 months; practice under substantial equivalency) remains in the regulations as last amended effective January 1, 2018.