What happens if you began taking parts of the CPA Exam before January 1, 2012, but did not pass all four sections before the new law becomes effective?

The 150-hour education requirement would not apply to any individual who has passed one or more parts of the CPA Exam prior to January 1, 2012. In this instance, candidates could be licensed with the 120-hour education requirement and two years public accounting experience.

When can you apply for your CPA certificate and license?

Once you have passed the Uniform CPA Exam and met the education and experience requirements you may apply to the State Board of Accountancy for a CPA certificate and license.

What are the experience requirements effective January 1, 2012?

On January. 1, 2012, in addition to passing the CPA Exam, CPA candidates need to satisfy work experience requirements to become licensed. Candidates will have to complete one year (1,600 hours) of experience, including 400 hours of attest activity, to qualify for the CPA certificate. CPA candidates must complete their one year of work experience requirement within five years (60 months) of the date of application.

Work experience must be in public accounting, or as an internal auditor if the internal audit function reports to an independent board or similar body, or an auditor with a unit of federal, state, or local government; and, supervised by an individual who is currently licensed to practice public accounting as a CPA in Pennsylvania or another state.