PA CPA CPE Requirements: Complete 2026 Guide

Pennsylvania CPAs renewing an active license must complete continuing professional education (CPE) or continuing education (CE) that meets the requirements of the Pennsylvania State Board of Accountancy. Continuing education is a required component of maintaining an active CPA license in Pennsylvania and is designed to ensure licensees remain current with professional standards, technical competence, and ethical responsibilities.

Pennsylvania’s CPE requirements are tied to a biennial reporting period, with specific subject-matter requirements, annual minimums, and completion deadlines that differ from many other states.

This page provides general educational information to help CPAs understand how Pennsylvania determines CPA CPE requirements for license renewal, including how self-study and audio-based education fit within the Board’s regulatory framework.

Pennsylvania CPA Biennial CPE Requirements at a Glance

All Pennsylvania CPAs renewing an active license must complete 80 hours of continuing professional education during each biennial reporting period ending December 31 of the renewal year.

The chart below summarizes the core CPE requirements every Pennsylvania CPA should know:

License Expiration Date & CPE Reporting Period

Pennsylvania uses a fixed biennial reporting period for CPE.

• The CPE reporting period runs from January 1 through December 31, over two calendar years
  
• All required CPE hours must be completed by December 31 of the renewal year‍
• CPA licenses expire on December 31 of odd-numbered years

Pennsylvania CPA Continuing Education Requirements for License Renewal

To renew an active CPA license in Pennsylvania, the Board requires completion of the following during each biennial reporting period:

• 80 total CPE hours
  
• At least 20 CPE hours completed in each calendar year
  
• 4 hours of professional ethics education
  
• 24 hours in accounting and auditing if the licensee performs attest services
  
• No more than 40 hours completed through self-study
  

CPE hours completed in excess of these requirements may not be carried forward to a future reporting period.

Annual Minimum CPE Requirements

Pennsylvania does impose an annual minimum CPE requirement.

Licensees must complete at least 20 CPE hours in each calendar year of the biennial reporting period. Completing excess CPE in one year does not eliminate the requirement to meet the annual minimum in the other year.

Subject-Matter CPE Requirements

Pennsylvania’s CPE framework includes subject-matter requirements designed to ensure professional competence.

Accounting and Auditing (A&A)

CPAs who perform attest services must complete at least 24 hours of CPE in accounting and auditing during each biennial reporting period. These hours may include topics related to accounting standards, auditing standards, financial reporting, or other subjects relevant to attest engagements.

Licensees who do not perform attest services are not subject to the A&A minimum.

Pennsylvania CPA Ethics Requirement

Pennsylvania requires 4 hours of professional ethics education during each biennial reporting period.

Ethics courses generally address professional conduct, ethical responsibilities, and the application of ethical principles in public accountancy. The ethics requirement counts toward the 80-hour total.

First Renewal / New Licensees

For newly licensed CPAs, CPE requirements depend on the timing of licensure within the biennial reporting cycle.

In some cases, newly licensed CPAs may not be required to complete the full 80 hours during their first renewal period. Because individual circumstances vary, new licensees should confirm their initial CPE obligations directly with the Pennsylvania State Board of Accountancy.

Pennsylvania CPA CPE Courses: What to Know

Pennsylvania permits continuing education to be completed in multiple formats, provided the education meets Board standards for content, participation, and documentation.

Self-Study Continuing Education

Many Pennsylvania CPAs complete qualifying CPE through self-study formats, including on-demand and audio-based education. Self-study CPE is permitted but limited to no more than 40 hours per biennial reporting period.

Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based QAS self-study continuing professional education format designed to support CPAs through accessible, on-demand learning.

While LumiQ is often described as a “CPE podcast,” its episodes are structured educational programs intended to fit within Pennsylvania’s self-study framework when offered through a qualifying provider.

LumiQ does not determine a licensee’s individual Pennsylvania CPA CPE requirements and does not provide legal, regulatory, or compliance advice. CPAs remain responsible for:

• Determining which CPE requirements apply to their license status and renewal cycle
  
• Confirming that completed courses qualify as acceptable CPE under Pennsylvania Board rules
  
• Ensuring that applicable subject-matter requirements (such as ethics or accounting and auditing) are satisfied
  
• Maintaining required documentation in the event of a Board audit
  

CPE Providers and Pennsylvania CPA Compliance

Pennsylvania accepts CPE from providers that meet Board requirements, including:

• NASBA National Registry of CPE Sponsors
  
• Accredited colleges and universities
  
• Other providers whose courses meet Pennsylvania Board standards for subject matter and documentation
  

Licensees should verify provider eligibility before enrolling in courses.

License Renewal, Audits, and Enforcement

The Pennsylvania State Board of Accountancy is the sole authority on CPA license renewal and CPE compliance.

Licensees must retain documentation supporting completed CPE in case of audit. Failure to comply with CPE or renewal requirements may result in penalties, license delinquency, or disciplinary action.