Core CPE Requirements
The Pennsylvania State Board of Accountancy (PBOA), operating under the Bureau of Professional and Occupational Affairs within the Pennsylvania Department of State, requires all active CPA licensees to complete 80 hours of continuing professional education (CPE) per biennial (2-year) period. Pennsylvania uses an odd-year renewal cycle — the current period runs January 1, 2026 through December 31, 2027.
2026–2027 biennial period at a glance:
- 80 hours total — across the 2-year period (Jan 1, 2026 – Dec 31, 2027)
- 20 hours per calendar year minimum — at least 20 hrs by Dec 31, 2026 and 20 hrs by Dec 31, 2027
- 4 hours professional ethics — including 2 hours covering Pennsylvania accountancy law and PBOA regulations
- 24 hours Accounting & Auditing (A&A) — required for attest CPAs (auditors, reviewers, compilers)
- NASBA-approved providers — all CPE from registered sponsors or PBOA-approved sources
- Record retention: 5 years — certificates of completion required
Pennsylvania's biennial structure gives CPAs a longer planning window than annual-renewal states like New York, but the 20-hour annual minimum prevents back-loading all 80 hours into 2027. The ethics requirement's PA-specific component is a frequently overlooked detail: generic ethics courses will not satisfy it.
The Biennial Period: January 1, 2026 – December 31, 2027
Pennsylvania CPA licenses renew on an odd-year schedule. The biennial period boundaries are:
- Current period: January 1, 2026 – December 31, 2027 (CPE deadline: December 31, 2027)
- Previous period: January 1, 2024 – December 31, 2025 (CPE deadline was December 31, 2025)
- Next period: January 1, 2028 – December 31, 2029 (CPE deadline: December 31, 2029)
CPE completion vs. license renewal filing: December 31, 2027 is the deadline to complete your 80 CPE hours. The actual license renewal filing with PBOA may have a separate deadline — typically in early 2028. Check your renewal notice from PBOA or visit pals.pa.gov for the exact renewal filing date. Completing CPE by December 31 is the critical gate; do not wait until the renewal filing deadline to start CPE.
Pennsylvania has the 3rd largest CPA population in the US — with major metro areas in Philadelphia, Pittsburgh, Harrisburg, and suburban PA. If you hold dual licenses in PA + NJ, PA + NY, or PA + MD, see the multi-state section below.
20-Hour Annual Minimum
Pennsylvania requires a minimum of 20 CPE hours per calendar year within the biennial period. This means:
- 2026: At least 20 CPE hours completed by December 31, 2026
- 2027: At least 20 CPE hours completed by December 31, 2027
- Total: At least 80 hours across the full biennial period (Jan 1, 2026 – Dec 31, 2027)
The 40-hours-per-year approach (20 per year × 2 years = 40 total) leaves you 40 hours short of the 80-hour biennial total. A practical approach is 40 hours per year, which exceeds the annual minimum comfortably while hitting 80 total. Some CPAs spread hours unevenly — for example, 30 in 2026 and 50 in 2027 — as long as the 20-hour annual minimum is met each year.
Don't front-load all hours into 2026: Even if you complete all 80 hours in 2026, you still must complete at least 20 CPE hours in 2027 to satisfy the annual minimum. Contact PBOA if you have questions about how the annual minimum interacts with the biennial total.
Ethics CPE: 4 Hours Including 2 Hours Pennsylvania-Specific
Pennsylvania requires 4 hours of ethics CPE per biennial period, with a specific content requirement that catches many CPAs off guard:
- 2 hours: Must cover Pennsylvania accountancy law and the regulations of the Pennsylvania State Board of Accountancy (49 Pa. Code Chapter 11, and related statutes)
- 2 hours: May cover general professional ethics — AICPA Code of Professional Conduct, independence standards, integrity, objectivity, or equivalent content
The most common Pennsylvania CPE compliance mistake: Taking a 4-hour "general ethics" course that covers only AICPA or broad professional ethics — without the Pennsylvania-specific content. This satisfies the 2-hour general portion but leaves the 2-hour PA-specific requirement unmet. Before enrolling in an ethics course, confirm with the provider that it includes Pennsylvania accountancy law and PBOA regulatory content.
- The Pennsylvania Institute of CPAs (PICPA) offers ethics courses specifically designed to meet the PA-specific requirement
- Some national CPE providers offer "state-specific ethics add-ons" — verify Pennsylvania coverage explicitly
- Ethics hours are included within the 80-hour biennial total; they do not require additional hours beyond 80
Accounting & Auditing (A&A) Requirement — Attest CPAs Only
Pennsylvania requires 24 hours of Accounting and Auditing CPE per biennial period for CPAs who perform attest services. Non-attest CPAs do not have a mandatory A&A hour requirement.
Who needs 24 A&A hours? CPAs who perform any of the following: audits of financial statements, reviews of financial statements, compilations of financial statements, or other attestation engagements. If your practice is limited to tax work, consulting, management advisory, or similar non-attest services, the 24-hour A&A requirement does not apply — though NASBA-approved CPE in relevant professional areas still counts toward your 80-hour total.
A&A-qualifying topics include:
- Financial reporting and accounting standards (GAAP, IFRS)
- Auditing standards (GAAS, PCAOB, SAS)
- Attestation engagements (SSAE standards)
- Review and compilation engagements (SSARS)
- Internal controls and control frameworks
- Fraud in financial reporting
Attest + ethics planning: Attest CPAs need 24 A&A hours + 4 ethics hours = 28 hours with specific content requirements, out of 80 total. The remaining 52 hours may come from any qualifying professional development topic. Spread the 24 A&A hours across both years — 12 per year is a manageable pace.
CPE Providers and Acceptable Formats
Pennsylvania accepts CPE from:
- NASBA National Registry of CPE Sponsors — the primary approved source; verify at nasbaregistry.org
- Pennsylvania Institute of CPAs (PICPA) — PA-specific ethics courses, in-person seminars, webinars
- AICPA programs — webinars, self-study, and conferences
- Other state CPA societies — programs meeting NASBA quality standards
- Accredited colleges and universities — undergraduate and graduate accounting/business courses
Acceptable delivery formats include: live in-person seminars, live webinars (real-time with instructor), self-study online courses (with final exam), group internet-based programs, and university courses. Self-study courses must include an examination or assessment to earn CPE credit.
Self-study for Pennsylvania CPAs: Pennsylvania generally permits self-study CPE from NASBA-approved providers with a required final examination. Confirm with PBOA whether any self-study limitations apply to the current biennial period. Some providers offer a mix of live and self-study credit within a single program — check how each course is classified for Pennsylvania purposes.
CPE Record Retention — 5 Years
Pennsylvania CPAs must retain CPE documentation for a minimum of 5 years from the end of the biennial period. For the 2026–2027 period (ending December 31, 2027), retain all records until at least December 31, 2032.
- Documentation for each course: course title, sponsor name, delivery method (live, self-study, etc.), number of CPE credit hours, date of completion, and certificate of completion or attendance verification
- Digital copies (scanned PDFs, photos of certificates) are acceptable for storage
- Organize records by biennial period — keep 2026–2027 records separate from previous periods
- Pennsylvania may audit CPE compliance — an audit notice gives you a short window to produce documentation, so proactive record-keeping is essential
5 years means multiple periods: If you are currently in the 2026–2027 period, you may still need records from 2022–2023 (until December 31, 2028). Check whether you have retained documentation from all periods within the 5-year window. If you discover gaps, contact providers for replacement certificates now.
Frequently Asked Questions
How many CPE hours do Pennsylvania CPAs need?
80 hours per biennial period (Jan 1, 2026 – Dec 31, 2027 for the current cycle). Minimum 20 hours per calendar year. 4 hours ethics (2 hours PA-specific state law). Attest CPAs: 24 hours A&A. NASBA-approved providers required.
What is the CPE deadline for Pennsylvania CPAs in 2027?
December 31, 2027 — the end of the current biennial period for CPAs in the Jan 1, 2026 – Dec 31, 2027 cycle. All 80 hours (including annual minimums, ethics, and A&A if attest) must be completed by that date. License renewal filing with PBOA has a separate deadline — check pals.pa.gov for the exact date.
Does Pennsylvania have an annual CPE minimum?
Yes — 20 CPE hours per calendar year within the biennial period. At least 20 hours must be completed by December 31, 2026 (year 1) and at least 20 hours by December 31, 2027 (year 2). The annual minimum prevents completing all 80 hours in only one of the two years.
What is Pennsylvania's ethics CPE requirement?
4 hours per biennial period — including at least 2 hours covering Pennsylvania accountancy law and PBOA regulations. The remaining 2 hours may cover general professional ethics. Generic ethics courses without PA-specific content do not satisfy the 2-hour PA requirement. PICPA offers PA-compliant ethics courses.
Does Pennsylvania require A&A CPE?
Yes — but only for attest CPAs. If you perform audits, reviews, or compilations, you must complete 24 hours of accounting and auditing CPE per biennial period. Non-attest CPAs (tax, consulting) have no A&A hour minimum, though all CPAs must reach 80 total CPE hours.
What is Pennsylvania's biennial CPE period?
Pennsylvania uses odd-year biennial renewal. The current period is January 1, 2026 – December 31, 2027. Previous period: Jan 1, 2024 – Dec 31, 2025. Next period: Jan 1, 2028 – Dec 31, 2029. CPE must be completed by December 31 of the odd year.
How long does Pennsylvania require CPAs to keep CPE records?
5 years from the end of the biennial period. For the 2026–2027 period, retain records until at least December 31, 2032. Required documentation: course title, sponsor, delivery method, CPE hours, completion date, and certificate of completion or attendance verification.
Does Pennsylvania accept self-study CPE?
Yes. Pennsylvania accepts self-study CPE from NASBA-approved sponsors. Self-study courses must include a final examination or assessment to earn credit. Verify any self-study limitations with PBOA for the current biennial period, as state policies can change.
What CPE providers does Pennsylvania accept?
NASBA National Registry of CPE Sponsors, PICPA (Pennsylvania Institute of CPAs), AICPA, other NASBA-compliant state CPA societies, and accredited colleges and universities. For the 2-hour PA ethics requirement, confirm the provider includes Pennsylvania accountancy law content.
What happens if a Pennsylvania CPA misses the December 31, 2027 CPE deadline?
PBOA may refuse license renewal, issue a citation, or impose disciplinary action including fines or suspension. Pennsylvania has no automatic grace period for CPE. If you anticipate a shortfall, contact PBOA before December 31, 2027 — proactive disclosure is treated more favorably than a deficiency discovered in an audit.
How does Pennsylvania compare to New Jersey, New York, and Maryland for CPA CPE?
Pennsylvania (80hrs biennial, Dec 31 2027, 20hr/yr min, 4hr ethics with 2hr PA-specific, 24hr A&A for attest) vs. New Jersey (120hrs triennial, Dec 31 2026, 4hr ethics); New York (40hrs/yr, Dec 31 annual, 4hr ethics/yr); Maryland (80hrs biennial, Dec 31 even years 2026, 4hr ethics, no annual min). Pennsylvania and Maryland share the 80-hour biennial structure but different deadline years and ethics requirements.
How do I contact the Pennsylvania State Board of Accountancy?
Pennsylvania State Board of Accountancy (PBOA), Bureau of Professional and Occupational Affairs, Pennsylvania Department of State. Website: dos.pa.gov/ProfessionalLicensing/BoardsCommissions/Accountancy. Phone: (717) 783-1404. Email:
[email protected]. License renewal portal: pals.pa.gov.
Multi-State CPAs: Pennsylvania + Another State
Pennsylvania CPAs who hold licenses in New Jersey, New York, Maryland, or Virginia face overlapping CPE requirements with different schedules and structures:
- PA + NJ: New Jersey has a December 31, 2026 triennial deadline (120 hours). Pennsylvania's next deadline is December 31, 2027 (80 hours). If you hold both licenses, complete NJ's 120-hour triennial first (NJ deadline is sooner), then continue into the PA biennial. NJ ethics (4 hours, no specific state law requirement) contrasts with PA's 2-hour PA-specific portion.
- PA + NY: New York requires 40 hours annually by December 31, while Pennsylvania requires 20 hours per year minimum (80 total biennial). Meeting New York's 40-hour annual requirement satisfies Pennsylvania's 20-hour annual minimum automatically. However, NY ethics (4 hours/year, including NY-specific content) and PA ethics (4 hours/biennial, 2 hours PA-specific) are separate requirements — verify both states' ethics content with your provider.
- PA + MD: Both require 80 hours biennial with December 31 deadlines, but on alternating cycles: Maryland's current deadline is December 31, 2026 (even years); Pennsylvania's is December 31, 2027 (odd years). This means a PA+MD CPA faces a December 31 CPE deadline every year. Maryland has no annual minimum and accepts carryover hours; Pennsylvania requires 20 hours per year. Plan 40+ hours of CPE per calendar year to meet both states' standards.
- PA + VA: Virginia's 120-hour triennial deadline is December 31 (current period ends 2026). Pennsylvania's 80-hour biennial deadline is December 31, 2027. As you approach both deadlines, plan CPE that satisfies Virginia's 120-hour total (including 4 hours ethics) and Pennsylvania's 80-hour total (including PA-specific ethics and A&A if attest).
Substantial equivalency: Pennsylvania participates in NASBA substantial equivalency. CPAs with their principal place of business in another substantially equivalent state may qualify to practice in Pennsylvania under privilege, subject to that state's CPE rules and Pennsylvania's ethics standards. Verify with PBOA.