EDUCATION


§ 11.57. Education requirements for CPA certification.

 (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).

Authority

   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)).

Source

   The provisions of this §  11.57 adopted September 22, 2017, effective January 1, 2018, 47 Pa.B. 5940.

Cross References

   This section cited in 49 Pa. Code §  11.55 (relating to experience requirements for CPA certification).



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