Pennsylvania Licensees – CPE Requirements For the Current Biennial Ending December 31, 2019

Pennsylvania licensees should be aware that new CPE requirements went into effect on January 1, 2018 for the license biennial that ends on December 31, 2019.  A CPE Chart depicting the licensing requirements is available HERE for your convenience.

Certified Public Accountants & Public Accountants are still required to obtain 80 hours of CPE credits within the 2-year biennial licensing period (with a minimum of 20 credits each year), 4 of which must be in professional ethics.

Licensees Who Do Not Provide Attest Services:  Those licensees who DO NOT provide attest services will no longer need to have CPE credits in A&A.  The CPE credit categories with the exception of ‘professional ethics’ have been collapsed into a new category called ‘professional development’.  Licensees who do not perform attest services are required to have 76 hours of professional development which can be in any area related to the professional needs of the licensee and 4 hours of professional ethics.  All A&A, tax, and courses that formerly qualified as ‘other’ now fall under ‘professional development’.

Licensees Who Provide Attest Services:  Those licensees who provide attest services will need to have 24 hours of A&A credits which is an increase from the former requirement of 16 credits.  The 24 hours of A&A CPE is applicable to licensees who perform any compilation, review and/or audit.  These licensees are required to have 52 hours of professional development and 4 hours of professional ethics.

Please note that attest in the context of these new CPE requirements includes compilations (but not preparations), reviews and audits.

The current CPE reporting period began on January 1, 2018 and will end on December 31, 2019.