Ethics CPE requirement
Pennsylvania: CPA ethics CPE requirement
Pennsylvania State Board of Accountancy · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
- Ethics required
- 4 hours every 2 year(s)
- Cycle notes
- 49 Pa. Code 11.63: 80 hours per biennium (min 20/year) including 4 hours of professional ethics.
- Field of study accepted
- Regulatory Ethics or Behavioral Ethics
- Self-study permitted for ethics
- Yes
- Delivery notes
- Self-study capped at 40 credits per period; non-interactive self-study earns half credit.
- Accepts National Registry sponsors
- Yes
- Board course approval required
- No
- Separate sponsor registration
- No
- Minimum passing score
- 70%
- Notes
- Providers must be approved by the PA Board, the National Registry, a substantially-equivalent state's board, or be an accredited college; National Registry status suffices.
- Sources
- Verified
- 2026-09-09 (partial)
Courses for Pennsylvania
No course is available for this jurisdiction yet.