Section 4.2. Requirements for Issuance of Certificate.--(a) The board shall issue a certificate upon application by an individual who has passed the examination and meets the education and experience requirements in this section.
(b) Except as provided under subsection (b.1), before an individual may take the examination, the board shall be satisfied that the individual meets all of the following:
(1) Has attained eighteen years of age.
(2) Is of good moral character. In assessing the moral character of an applicant with a criminal conviction, the board shall conduct an individualized assessment in accordance with 63 Pa.C.S. § 3113 (relating to consideration of criminal convictions).
(3) Has graduated with:
(i) 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 a college or university approved by the board, and completed a total of one hundred fifty semester credits of post-secondary education, including at least a total of twenty-four semester credits of accounting and auditing, business law, economics, technology, finance or tax subjects of a content satisfactory to the board and an additional twelve semester credits in accounting and auditing subjects or tax subjects of a content satisfactory to the board, not necessarily as part of the individual's undergraduate or graduate work;
(ii) a baccalaureate degree from a college or university accredited by a nationally recognized accrediting agency recognized by the United States Department of Education, or a college or university approved by the board, and completed at least a total of twenty-four semester credits, which credits shall be in accounting and auditing, business law, economics, technology, finance or tax subjects of a content satisfactory to the board, and an additional twelve semester credits in accounting and auditing subjects or tax subjects of a content satisfactory to the board, not necessarily as part of the individual's undergraduate or graduate work; or ((ii) amended Oct. 8, 2026, P.L.563, No.57)
(iii) 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 a college or university approved by the board, and completed at least a total of twenty-four semester credits, which credits shall be in accounting and auditing, business law, economics, technology, finance or tax subjects of a content satisfactory to the board, and an additional twelve semester credits in accounting and auditing subjects or tax subjects of a content satisfactory to the board, not necessarily as part of the individual's undergraduate or graduate work. ((iii) amended Oct. 8, 2026, P.L.563, No.57)
((b) amended June 30, 2025, P.L.85, No.27)
(b.1) An individual may take the examination on or after the effective date of this subsection if the board is satisfied that the individual meets the requirements under subsection (b)(1) and (2) and has:
(1) graduated with a baccalaureate degree; or
(2) completed at least one hundred twenty semester credits of post-secondary education.
((b.1) amended June 30, 2025, P.L.85, No.27)
(c) ((c) deleted by amendment June 30, 2025, P.L.85, No.27).
(d) Before an individual may be issued a certificate, the board shall be satisfied that the individual has completed necessary experience that:
(1) was completed within sixty months preceding the date of application for a certificate;
(2) included providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills, which were gained through employment in government, industry, academia or public practice;
(3) was of a caliber satisfactory to the board; and
(4) was verified by an individual with a current license to practice public accounting as a certified public accountant or public accountant in this Commonwealth or another state or a substantially equivalent licensed individual from a foreign country or be verified using NASBA's Experience Verification Service.
((d) amended June 30, 2025, P.L.85, No.27)
(e) ((e) deleted by amendment June 30, 2025, P.L.85, No.27).
(f) After passage of the examination, a certificate may be issued to an individual:
(1) satisfying the educational requirements of subsection (b)(3)(i) or (iii) with at least one year of qualifying experience; or
(2) satisfying the educational requirements of subsection (b)(3)(ii) with at least two years of qualifying experience.
((f) added June 30, 2025, P.L.85, No.27)
(4.2 amended Nov. 4, 2016, P.L.1186, No.157)