Pennsylvania CPA License Reinstatement: What a Lapsed License Costs
If your Pennsylvania CPA license has already lapsed
What it actually takes to get a lapsed Pennsylvania CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page, plus the codified rule itself where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.
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.
See Pennsylvania's CPA license renewal deadline →