Pennsylvania CPA Ethics Exam Requirements
In Pennsylvania, CPA candidates are not required to pass a separate ethics exam, such as the AICPA Professional Ethics Exam, to obtain licensure. The Pennsylvania State Board of Accountancy does not include a standalone ethics test as part of the licensing process.
However, once licensed, CPAs in Pennsylvania must complete 4 hours of ethics-related Continuing Professional Education (CPE) as part of the 80-hour CPE requirement every two-year renewal cycle. These ethics hours must be obtained through approved CPE courses that cover ethical practices, standards, and responsibilities relevant to the accounting profession.
This structure highlights Pennsylvania’s emphasis on integrating ethical knowledge into ongoing professional development rather than requiring a one-time exam. It ensures that CPAs are continually educated on ethical standards and regulatory expectations throughout their careers.
For more details, click here to visit the Pennsylvania State Board of Accountancy or contact them via email at st-accountancy@pa.gov. Applicants may also call the Board at (717) 783-1404.