4 hours of ethics CPE, per 2-yr period, for CPAs licensed in Pennsylvania.
| Ethics hours required | 4 |
|---|---|
| Reporting cycle | Per 2-yr period |
| State-specific content | Not required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
| State sponsor ID | PX-001926-L |
Four credit hours of ethics each biennial reporting period.
Four hours of professional ethics during each two-year reporting period, counted within the 80-hour total. The requirement applies to the full biennial period rather than annually, so it may be completed at any point in the cycle.
Licences renew on 31 December of odd-numbered years. The reporting period runs 1 January of the even year through 31 December of the following odd year, with a minimum of 20 hours in each year.
Yes, and they are stricter than most states. Self-study is capped at 40 credits per period, and self-study combined with published materials cannot exceed 40 credits in total. Where the delivery method is non-interactive, only half credit is granted.
Yes. Pennsylvania accepts providers approved by the State Board of Accountancy, the National Registry of CPE Sponsors, the accountancy body of a substantially equivalent state, or an accredited college or university.
A licensee who has not met the CPE requirement by the renewal date must complete and document the deficiency within six months. Missing that window results in suspension of the licence until documentation is provided.
No. Pennsylvania does not permit carryover of excess hours into the next cycle. Records must be retained for five years in case of audit.
Pennsylvania State Board of Accountancy
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.