CPA Exam Information
Information about the CPA Exam and additional accounting exams
The CPA Exam and Additional Accounting Certifications
Eligibility to Sit for the CPA Exam
All states require a baccalaureate degree (any major) from an accredited school. Academic requirements per state differ. Most states require 150 hours. Additional accounting credits or specific topics may be required beyond what is earned with a bachelor's degree.
Academic requirements for PA and surrounding states
Pennsylvania
To SIT and be CERTIFIED
Prior to January 1, 2012:
- Hold a bachelor's or master's degree from accredited school with twenty-four credits in accounting, auditing and tax, plus credits in business law and finance; successfully pass exam; and two years work experience with a CPA firm.
- OPTIONAL 150 Credit Requirement: thirty-six credits in accounting, auditing and tax , plus credits in business law and finance; successfully pass exam; and one year work experience with a CPA firm.
Starting January 1, 2012:
- 150 Credit Requirement: thirty-six credits in accounting, auditing and tax , plus credits in business law and finance; successfully pass exam; and one year work experience with a CPA firm.
New Jersey
To SIT: Hold a bachelor's or master's degree from accredited school, with 120 credits: sixty credits in business, including twenty-four accounting credits (financial, auditing, tax, and managerial), plus six business law, six finance, and six economics credits.
To be CERTIFIED: 150 credits. May have other specific requirements such as work experience.
New York
To SIT:
- Prior to August 1, 2009 (May sit as a conditional candidate.) Hold a bachelor's or master's degree from accredited school, completing 120 credits prescribed for the accounting major. (No course-by-course review.)
- Starting August 1, 2009: Hold a bachelor's or master's degree from accredited school, completing 150 credits with 33 semester hours in accounting (financial accounting theory and principles; advanced financial accounting, managerial accounting, U.S. federal tax accounting, external auditing and computer auditing); and 36 semester hours in general business (business statistics,commercial law, computer science, economics, finance).
To be CERTIFIED: May have other specific requirements such as work experience
Maryland
To SIT: Hold a bachelor's or master's degree from accredited school completing 150 credits; twenty-seven credits in accounting: including nine financial accounting, three each auditing, cost, tax; thirty business related: including three credits each finance, management, marketing, oral communication, statistics, business law, business ethics [PSU’s Mgmt 451 or Phil 106], and six economics.
To be CERTIFIED: May have other specific requirements such as work experience.
CPA Exam Information Links
Pennsylvania State Board of Accountancy
American Institute of Certified Public Accountants (AICPA)
National Association of State Boards of Accountancy (NASBA) [Investigating agency of candidate crendintials for State Boards]
More detailed CPA Exam requirements for Pennsylvania and other states available to students on the Smeal Intranet.
Professional CPA Exam Review Courses
Instructional Classes
Robert Morris College, Pittsburgh Pennsylvania
*Review courses are NOT affiliated with Penn State University.
Home Study Courses
Wiley's CPA Examination Review
Accounting Certifications
Certified Public Accountant (CPA)
Certified Management Accountant: (CMA)
Chartered Financial Analyst (CFA)
Certified Internal Auditor (CIA)
Certified Fraud Examiners (CFE)
