Transfer Your CPA / Accounting License to Pennsylvania: Reciprocity & Endorsement (2026)
Last verified: 2026-07-21 · source: Pennsylvania State Board of Accountancy ↗
Yes — Pennsylvania recognizes substantial equivalency, so the Pennsylvania State Board of Accountancy issues a reciprocal CPA license to any CPA already licensed and in good standing in another state. The Uniform CPA Examination is not retaken; verification of current licensure and examination grades is submitted directly to the board from the state where you hold a license and/or passed the exam. Pennsylvania imposes no separate state ethics examination (4 CPE credits in ethics are required each biennial renewal instead).. Application fee: $65 ($65 non-refundable initial-licensure application fee; biennial renewal is $100).
Moving to Pennsylvania from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Full reciprocity — honors all states
Because Pennsylvania recognizes substantial equivalency, the Pennsylvania State Board of Accountancy looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.
Settle the mobility question before you file. If Pennsylvania is not becoming your principal place of business — you are serving Pennsylvania clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no Pennsylvania license at all. Apply for the reciprocal license when Pennsylvania is where you will actually be based.
Pennsylvania issues a CPA license by domestic reciprocity to any CPA holding a certificate in full force and effect from another state (following passage of the Uniform CPA Examination); Act 41 also provides license portability/endorsement for out-of-state licensees in good standing. Applicants continuously licensed 5+ years without lapse need only verification of current licensure and exam grades; those licensed under 5 years must also document education, one year of experience within the preceding 5 years, and 80 CPE hours. Practice privilege/mobility is separate; reciprocity is not restricted to named states.
Pennsylvania requirements at a glance
| Exam | The Uniform CPA Examination is not retaken; verification of current licensure and examination grades is submitted directly to the board from the state where you hold a license and/or passed the exam. Pennsylvania imposes no separate state ethics examination (4 CPE credits in ethics are required each biennial renewal instead). |
|---|---|
| Training hours | 150 hours |
| Additional requirements |
|
| Fees | $65 ($65 non-refundable initial-licensure application fee; biennial renewal is $100) |
| Processing time | The Pennsylvania State Board of Accountancy does not publish a processing time |
Step by step
- Confirm Pennsylvania's current requirements on the Pennsylvania State Board of Accountancy website — rules change.
- Submit the reciprocity/endorsement application to the Pennsylvania State Board of Accountancy (application linked on this page).
- Arrange license verification from your current state via the verification system.
- Hold a CPA certificate in full force and effect issued by another state following passage of the Uniform CPA Examination.
- Have current licensure and examination grades verified directly from your licensing state.
- If licensed less than 5 years (or lapsed within the last 5 years): verify 1 year (1,600 hours) of experience within the preceding 5 years, submit transcripts, and document 80 CPE hours.
- Applicants licensed 5 or more years without lapse are exempt from the education, experience, and CPE documentation.
- Pay the fees ($65 ($65 non-refundable initial-licensure application fee; biennial renewal is $100)) and allow The Pennsylvania State Board of Accountancy does not publish a processing time.
Official links
Coming from a specific state?
Direction matters — these guides cover the exact move into Pennsylvania:
All 50 origin states
Frequently asked questions
Does my CPA license transfer to Pennsylvania?
Yes — Pennsylvania recognizes substantial equivalency, so the Pennsylvania State Board of Accountancy issues a reciprocal CPA license to any CPA already licensed and in good standing in another state. The Uniform CPA Examination is not retaken; verification of current licensure and examination grades is submitted directly to the board from the state where you hold a license and/or passed the exam. Pennsylvania imposes no separate state ethics examination (4 CPE credits in ethics are required each biennial renewal instead).. Application fee: $65 ($65 non-refundable initial-licensure application fee; biennial renewal is $100).
Do I have to retake the CPA Exam to get licensed in Pennsylvania?
No. The Uniform CPA Examination is not retaken; verification of current licensure and examination grades is submitted directly to the board from the state where you hold a license and/or passed the exam. Pennsylvania imposes no separate state ethics examination (4 CPE credits in ethics are required each biennial renewal instead)..
Do I even need a Pennsylvania CPA license, or does mobility cover me?
If Pennsylvania is not your principal place of business, practice privilege (mobility) usually lets you serve Pennsylvania clients with no Pennsylvania license, notice, or fee. You apply to the Pennsylvania State Board of Accountancy for a reciprocal license when Pennsylvania becomes where you are principally based.
What does a Pennsylvania reciprocal CPA license cost?
$65 ($65 non-refundable initial-licensure application fee; biennial renewal is $100) ($65 non-refundable initial-licensure application fee; biennial renewal is $100).
How long does the Pennsylvania reciprocity process take?
The Pennsylvania State Board of Accountancy does not publish a processing time — The Pennsylvania State Board of Accountancy does not publish a processing time.
How does Pennsylvania's education requirement affect a reciprocal CPA license?
Pennsylvania's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the Pennsylvania State Board of Accountancy.
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- Pennsylvania Department of State — CPA Licensure Requirements Snapshot (domestic reciprocity, Act 41 endorsement, $65 initial / $100 biennial renewal) ↗ (accessed 2026-07-21)
- Pennsylvania State Board of Accountancy — Board Resources and Documents (CPA Domestic Reciprocity Application: $65 fee, 150 hours, 1 year experience within preceding 5 years, 80 CPE hours; 5-years-without-lapse track) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
How we verify · All sources · spot an error? [email protected]