• Total CPE Requirement: 80 hours, self-study limit discussed below
• Annual CPE Requirement: 20 hours

• CPA Ethics: 4 hours of ethics CPE
• Accounting & Attest: Minimum 24 CPE hours if licensee participates in attest engagements

1/1 even years to 12/31 biennially ending on odd years

Courses cannot be taken for credit more than once in a 2-year license term.

• Instruction: Maximum 40 hours
• Combined Self-Study and Published Materials: Maximum 40 hours

Excess hours earned in a CPE cycle may not be carried forward to a subsequent CPE cycle.

Licenses expire December 31st of every odd-numbered year. The Board mails renewal notices two to three months prior to the license expiration date. CPAs can report their CPE course completions with their registration renewal.

Renew online

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase, unless otherwise posted on the course description page and student dashboard. Due to regulatory guidelines, access to courses CANNOT BE EXTENDED past 12 months from the original date of purchase.

WebCE does not report CPE course completions to the Pennsylvania State Board of Public Accountancy.

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 5 years following the completion of each reporting activity.

A non-resident licensee seeking renewal of a certificate in this state shall be determined to have met the CPE requirements of this state by meeting the CPE requirements for renewal of a certificate in the state in which the licensee’s principal place of business is located.

• Non-resident applicants for renewal shall demonstrate compliance with the CPE renewal requirements of the state in which the licensee’s principal place of business is located by signing a statement to that effect on the renewal application of this state.
• If a non-resident licensee’s principal place of business state has no CPE requirements for renewal of a certificate, the non-resident licensee must comply with all CPE requirements for renewal of a certificate in this state.

A full or partial exemption from continuing education requirements may be allowed for individual hardship such as:

• Reasons of health
• Military Service
• Other good cause

The Board, upon application, may extend the time period for completing CPE upon a showing that the failure to timely comply was due to reasonable cause.