New Changes to CPA Licensure Requirements in PA

On June 30, 2025, Governor Josh Shapiro signed Senate Bill 719  (SB 719), now Act 27 of 2025, into law.  The Act marks a significant update to Pennsylvania’s CPA Law. This legislation modernizes licensing standards and aligns Pennsylvania more closely with national mobility and practice standards to address the nationwide CPA shortage.

Key Changes Enacted with SB 719:

• New Education and Experience Pathway for Licensure. In addition to the current requirements of a master's degree or 150 college credit hours, one year of experience, and passing the CPA exam, CPA candidates can obtain their license through a bachelor’s degree and two years of relevant professional experience, combined with passing the CPA exam.
• 30-Month CPA Exam Completion Window: For any candidate with credit for passing CPA Exam sections that are unexpired as of June 30, 2025, the candidates now have 30 months (2.5 years) to pass all four sections of the CPA exam. The 30-month clock starts from the date they pass the first section.
• Automatic Mobility for Individuals: Formal recognition of “automatic mobility” (mobility evaluated at the individual licensee level) regarding CPAs licensed in other states being able to practice in Pennsylvania without obtaining a separate license, provided they meet certain criteria. This replaces the previous “substantial equivalency” framework.
• Clarified Definitions and Unlawful Acts: The bill refines key definitions and outlines prohibited conduct more clearly, supporting better compliance and enforcement.

SB 719 represents a forward-looking shift in Pennsylvania’s approach to CPA licensure. For public-serving organizations, it opens the door to more flexible, efficient, and accessible financial expertise—while reinforcing the importance of professional standards and accountability.

For more information, you can view the full bill text and legislative history here.