Pennsylvania CPA License Reinstatement: What a Lapsed License Costs
If your Pennsylvania CPA license has already lapsed
See how we verify every figure on this site.
Pennsylvania's fee schedule lists a $35 reinstatement fee for an inactive or expired license, on top of the $100 biennial renewal fee itself (both individually codified at 49 Pa. Code § 11.4) -- budget $135 total plus CPE course costs. The rule text states the two figures separately; it does not itself say they're paid together, so treat $135 as a budgeting estimate rather than a codified total.
- Same standard 80-hour total as ordinary biennial renewal (49 Pa. Code § 11.62(c)), not an extra amount -- the only difference is the 80 hours must fall within the 24 months immediately preceding the reactivation filing, rather than the fixed biennial period.
- 4 ethics hours, within that total.
What triggers lapsed status: Not renewed by 11:59pm December 31 of odd-numbered years. The Board states explicitly there is no grace period; the license lapses effective January 1 and a reactivation application (not a standard renewal) is required.
Firms: This page covers the individual CPA license only. Firm permit or registration renewal for Pennsylvania isn't tracked here yet, so confirm your firm's own date with the state board. The board's page for firms.
See Pennsylvania's CPA license renewal deadline →