150-Hour Requirement
The 150 hour requirement may be mandated for CPA certificate applicants after December 31, 2011. The 150 hours of college education would have to be completed through a combination of undergraduate and/or graduate study. You do not need to accumulate the 150 hours prior to taking the uniform CPA Exam. You may continue to accumulate college credit after receiving you undergraduate degree.
Once you have 150 hours of college education, passed the uniform CPA Exam and meet experience requirements, you may apply to the Pennsylvania State Board of Accountancy for CPA certificate. The 150 hour requirement would not apply to an individual who successfully completed one or more parts of the CPA Exam prior to December 31, 2011.