Pennsylvania CPE changes

In September 2017, the Pennsylvania State Board of Accountancy announced major changes to CPE requirements for licensed Pennsylvania CPAs.

Effective January 1, 2018, the subject minimums that make up the 80 total hours in the biennial reporting periods will change. Specifically, the 8-hour minimum of Tax CPE will be eliminated for all licensees. In addition, the 16-hour minimum of A&A CPE for licensees who do NOT provide attest services will also be eliminated. However, the 16-hour minimum of A&A CPE for those licensees who DO provide attest services will be increased to a 24-hour minimum, while the 4-hour minimum of ethics training will remain unchanged.

Please note that these changes do NOT impact reporting for the current period ending December 31, 2017.

Here is a quick summary of required CPA CPE requirements in Pennsylvania:

For the biennial reporting period ending December 31, 2017:

Total credit hours: 80

Annual minimum: 20

Subject minimums for all licensees – 16 hours A&A, 8 hours Tax, 4 hours Ethics

For the biennial reporting period beginning January 1, 2018:

Total credit hours: 80

Annual minimum: 20

Subject minimums for those NOT providing attest services – 4 hours Ethics

Subject minimums for those providing attest services – 24 hours A&A, 4 hours Ethics

If you have questions about these changes, please contact us.  For more articles, visit the Our Thoughts 

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Material discussed is meant for informational purposes only, and it is not to be construed as investment, tax, or legal advice. Please note that individual situations can vary. Therefore, this information should be relied upon when coordinated with individual professional advice.

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