Current through Register Vol. 54, No. 44, November 2, 2024
(a)
General requirements. A
candidate to sit for the CPA certification examination shall have graduated
with any of the following:
(1) A
baccalaureate or higher degree from a college or university accredited by a
Nationally recognized accrediting agency recognized by the United States
Department of Education or approved by the Board and completed a total of 150
semester credits of post-secondary education, including at least 24 semester
credits of accounting and auditing, business law, finance or tax subjects of a
content satisfactory to the Board, not necessarily as part of the candidate's
undergraduate or graduate work, and an additional 12 semester credits in
accounting, auditing and tax subjects of a content satisfactory to the Board,
not necessarily as part of the candidate's undergraduate or graduate
work.
(2) A baccalaureate or higher
degree from a college or university accredited by a Nationally recognized
accrediting agency recognized by the United States Department of Education or
approved by the Board and completed at least 24 semester credits in accounting
and auditing, business law, finance or tax subjects of a content satisfactory
to the Board, not necessarily as part of the candidate's undergraduate
work.
(3) A master's degree or
other post-graduate degree from a college or university accredited by a
Nationally recognized accrediting agency recognized by the United States
Department of Education or approved by the Board and completed at least 24
semester credits in accounting and auditing, business law, finance or tax
subjects of a content satisfactory to the Board, not necessarily as part of the
candidate's undergraduate or graduate work.
(b)
Issuance of certificate.
Except as provided in §
11.55(b)
(relating to experience requirements for CPA certification), the Board will not
issue a certificate to a candidate who qualified to sit for the CPA
certification examination under subsection (a)(2) or (3) unless the candidate
has also satisfied subsection (a)(1).
The provisions of this §11.57 issued under section
3(a)(10)-(12) of the CPA Law (63 P.S. §
9.3(a)(10)-(12)).
This section cited in 49 Pa. Code §
11.55 (relating to experience
requirements for CPA certification).
