EDUCATION

　　Candidates may qualify under one of the three following requirements:

　　A Baccalaureate degree from a college or university approved at the time of graduation by the Department of Education, to include 24 semester hours in accounting, and auditing, business law, finance, or tax subjects. or

　　A Master's degree or other post-graduate degree, from a college or university approved at the time of graduation by the Department of Education, to include 24 semester hours in accounting, and auditing, business law, finance, or tax subjects. or

　　A Baccalaureate or higher degree, from a college or university approved at the time of graduation by the Department of Education, and have completed a total of 150 semester credits of post-secondary education to include 24 semester hours in accounting and auditing, business law, finance, or tax subjects. An additional twelve semester credits in accounting, auditing, and tax subjects are required. (See state board web site information.)

　　All education must be met at the time of application. This will be strictly enforced.

　　Candidates with educational credentials earned outside the United States must be evaluated by one of the following professional credentials evaluation organizations to show U.S. equivalency:

　　Educational Credential Evaluators, Inc. (414) 289-3412, www.ece.org

　　Foreign Academic Credentials Service, Inc. 618-656-5291, www.facsusa.com

　　Josef Silny & Associates, Inc. 305-273-1616, www.jsilny.com

　　Note: The amount of education completed at the time of application is directly related to the amount of work experience necessary to obtain licensure.

　　For more information you may view the website for the State Board of Accountancy at www.dos.state.pa.us/account

　　COMPLETION DEADLINE

　　Education

　　All transcripts are required to be submitted at the time the application is filed.

　　Application

　　Applications can be submitted by candidates at any time.

　　RESIDENCY

　　No residency requirement for the state of Pennyslvania.

　　TRANSCRIPTS

　　First time candidates must submit official transcripts directly from the institution and a completed application to CPA Examination Services at the time of application. All education must be met at the time of application.

　　Candidates with educational credentials earned outside the United States must be evaluated by one of the following professional credentials evaluation organizations to show U.S. equivalency:

　　Educational Credential Evaluators, Inc. (414) 289-3412, www.ece.org

　　Foreign Academic Credentials Service, Inc. 618-656-5291, www.facsusa.com

　　Josef Silny & Associates, Inc. 305-273-1616, www.jsilny.com

　　MISCELLANEOUS

　　REFUND POLICY

　　There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are NOT refundable.

　　Candidates with extreme circumstances may request an Notice to Schedule (NTS). extension or a partial refund of their examination fees under specific circumstances utilizing the Exception to Policy Form.

　　For such consideration, the Exception to Policy Form and supporting documentation must be received no later than thirty (30) days from the date of the extreme circumstance.

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