I along with Sen. Nick Pisciottano, CPA-Inactive, plan to introduce legislation to amend Pennsylvania’s CPA Law—a proposal we have been working closely with the Pennsylvania Institute of Certified Public Accountants (PICPA) and the Pennsylvania Society of Tax and Accounting Professionals (PSTAP) on. This legislation aims to modernize the licensure process in Pennsylvania, addressing the evolving needs of the accounting profession and the dynamic environment in which it operates.
 
The accounting profession stands at a critical juncture. Demand for CPAs and accounting professionals continues to rise, yet the number of individuals entering the field is insufficient to meet this need. In 2022, the number of CPA Exam candidates fell to its lowest level in nearly two decades. Additionally, between 2020 and 2022, the number of bachelor's degrees awarded in accounting declined by 7.8%. These concerning trends highlight the urgent need for action to address workforce challenges and ensure the long-term vitality of the profession.
 
Our legislation proposes two key reforms to Pennsylvania’s CPA licensure process:
 
An Additional Pathway to Licensure:
Under current law, CPA candidates must complete a master’s degree or 150 credit hours of education (including the required accounting concentration), gain one year of professional experience, and pass the Uniform CPA Exam to obtain licensure.
 
While this pathway will remain available, our legislation introduces an alternative option: candidates with a bachelor’s degree (including the required accounting concentration), two years of professional experience, and successful completion of the CPA Exam would also qualify for licensure.
 
Simplified Practice Mobility for Out-of-State CPAs:
Our legislation also reinforces existing interstate mobility laws by ensuring clarity and certainty. It allows qualified CPAs from other states to practice in Pennsylvania without obtaining a state certificate or permit, provided they meet the following criteria:  
These updates will reduce barriers to entry for aspiring CPAs, align Pennsylvania’s licensure framework with workforce realities, and promote greater mobility for accounting professionals across state lines.
 
We invite you to join us in cosponsoring this important legislation to strengthen the accounting profession in Pennsylvania and ensure it remains dynamic, robust, and capable of meeting future demands. If you have any questions regarding this legislation, please contact Isaac Evans in my office at 717-787-9684 or ievans@pasen.gov.
 

Statutes/Laws affected:
Printer's No. 750 (May 06, 2025): P.L.318, No.140