How to Fill Out Pennsylvania CPA License Application (w/Examples) + FAQs

The Pennsylvania CPA License Application is the official form filed with the Pennsylvania State Board of Accountancy through the PALS online portal that every person who wants to legally practice as a Certified Public Accountant in Pennsylvania must submit. It is the document the Board uses to confirm a candidate has met the education, examination, and experience requirements set by the CPA Law, 63 P.S. § 9.1 et seq. and the regulations in 49 Pa. Code Chapter 11.

Pennsylvania licenses more than 21,000 active CPAs, and the State Board reports that roughly 1 in 5 first-time applications is delayed because of missing transcripts, unsigned Verification of Experience forms, or expired exam scores under the five-year rule in 49 Pa. Code § 11.55. This guide walks you through every box, every attachment, and every fee so your application clears the Board on the first review.

  • 📋 How to complete each field of the PALS CPA license application without triggering a hold
  • 🎓 What the 150-credit and 24-credit accounting/business breakdowns actually require
  • 🧾 How to handle the Verification of Experience form when your supervisor is out of state
  • 💵 Current fees, processing times, and the exact PALS payment screen
  • ⚠️ The five-year score expiration rule and how to fix an expired exam result

What the Pennsylvania CPA License Application Is and Who Must File It

The Pennsylvania CPA License Application is the state-level credentialing form that grants you the legal right to use the title “Certified Public Accountant” and to sign audit, review, and attest reports inside Pennsylvania. The Pennsylvania State Board of Accountancy, housed inside the Bureau of Professional and Occupational Affairs (BPOA) under the Department of State, is the agency that receives, reviews, and approves it. The Board operates under the CPA Law of 1947, as amended, and its day-to-day rules sit in 49 Pa. Code Chapter 11.

Three groups of people file this application. The first is the first-time applicant by exam, usually a recent graduate who passed the Uniform CPA Examination and now needs Pennsylvania to issue the actual license. The second is the applicant by reciprocity (endorsement), an already-licensed CPA from another state who is moving practice into Pennsylvania and wants the Board to recognize the existing license under the substantial equivalency rules administered by NASBA. The third is the late applicant, someone who passed the exam more than five years ago and must now show qualifying continuing professional education to revive eligibility under 49 Pa. Code § 11.55.

If you practice public accounting, sign attest reports, or hold yourself out as a CPA in Pennsylvania without this license, you face civil penalties up to $10,000 per violation under 63 P.S. § 9.16 and possible criminal referral. Filing the application correctly the first time avoids that exposure and protects every contract you sign as a CPA.

Before You Start: Documents and Information You Need

Pennsylvania does not let you save and resume in PALS the way some states do, so gathering paperwork in advance prevents a stalled session. Pull every item below into one folder before you log in to the PALS portal so the application moves in a single sitting.

  • Official college transcript(s). The Board requires transcripts sent directly from the registrar to the Board, not opened by you. Missing or “issued to student” transcripts are the single most common reason applications stall, per the Board’s education evaluation guidance.
  • Foreign credential evaluation (if applicable). Non-U.S. degrees must be evaluated by NASBA International Evaluation Services or another Board-accepted evaluator before transcripts will count toward the 150 credits.
  • CPA Exam scores. If you sat for the exam outside Pennsylvania, request a score transfer through NASBA. Pennsylvania accepts scores only when transferred through the official NASBA channel.
  • Verification of Experience form. A licensed CPA who supervised your work must complete and sign the Board’s Verification of Experience form. The Board rejects letters that are not on this form.
  • Government-issued photo ID. Used inside PALS for identity confirmation; an expired ID will fail the upload step.
  • Social Security Number. Required by 4 Pa.C.S. § 8721.1 for occupational licensing in Pennsylvania.
  • Current employer information. Address, supervisor name, and dates of employment must match the Verification of Experience form exactly.
  • Criminal history disclosure documents. Court dispositions, sentencing orders, and any board discipline records from other states. The Board reviews these under the Criminal History Record Information Act.
  • Out-of-state license verification. For reciprocity applicants, request a License Verification through NASBA’s CPAverify or the originating board.
  • CPE certificates (late applicants only). Documentation of qualifying CPE earned in the 24 months before applying, as required when scores are older than five years.
  • Payment method. Visa, Mastercard, Discover, or electronic check inside PALS. American Express is not accepted.

Where to Get the Form and How to Access It

The application lives entirely inside the Pennsylvania Licensing System (PALS), the online portal the Department of State launched to consolidate every BPOA license. There is no PDF version mailed back and forth; PALS is the form. To start, create a PALS account using your full legal name, date of birth, and Social Security Number, and then choose Apply for New License from your dashboard.

Once inside, select State Board of Accountancy as the Board and Certified Public Accountant as the license type. PALS will then ask which application path you want: Examination, Reciprocity, or Reactivation. Each path opens a slightly different set of fields, but the core demographic, education, and disclosure sections are identical. The Board updates PALS screens periodically; the most recent revision date appears in the footer of every page and you should confirm it is the 2026 revision before you start typing.

Supporting documents that cannot upload through PALS — official transcripts, NASBA score transfers, and the Verification of Experience signed by your supervisor — must be sent directly to the Board at State Board of Accountancy, P.O. Box 2649, Harrisburg, PA 17105-2649, or emailed from the source (registrar, NASBA, or supervising CPA) to ST-ACCOUNTANCY@pa.gov. The Board will not accept documents you forward yourself.

Step-by-Step: How to Fill Out the Pennsylvania CPA License Application Line by Line

The application is organized into eight logical groupings inside PALS. Work through them in order; PALS will not let you skip ahead until each prior screen passes its built-in validation.

Section 1, Box 1: Full Legal Name

The field asks for your full legal name exactly as it appears on your Social Security card and your CPA exam record. Type your first name, middle name, and last name in separate boxes; do not use nicknames, initials, or maiden-name shortcuts. Maria Elena Lopez writes Maria in First Name, Elena in Middle Name, and Lopez in Last Name.

If your exam record shows a former name (for example, a name change after marriage), use the Former Name sub-box that PALS reveals once you check “I have been known by another name.” A common edge case is hyphenated last names — type the hyphen exactly, because PALS does a character-for-character match against the NASBA score record. The most common mistake here is entering a married name when the exam was taken under a maiden name, which causes NASBA’s score transfer to fail and triggers a 4–6 week hold. A misconception filers carry is that the Board can “fix” a name mismatch internally; it cannot, and you will need to file a name-change update with NASBA first.

Section 1, Box 2: Date of Birth

The field asks for your date of birth in MM/DD/YYYY format. Type the two-digit month, two-digit day, and four-digit year separated by slashes, exactly as PALS displays. Marcus Allen Brown enters 07/14/1998.

If your birth certificate uses a different calendar (foreign-born applicants), still convert and enter the Gregorian-calendar date that appears on your U.S. immigration documents. The most common mistake is reversing month and day in European format (DD/MM/YYYY), which silently passes validation but mismatches your background check and delays approval by weeks. A misconception is that the Board uses your driver’s license date — it actually cross-checks the date against the Social Security Administration record.

Section 1, Box 3: Social Security Number

The field asks for your nine-digit Social Security Number with no dashes. Enter it twice for confirmation; PALS will mask the digits after entry. Aisha Marie Patel enters 123456789.

If you are a non-resident applicant without an SSN, you must request the SSN waiver affidavit from the Board before the application will continue. The most common mistake is typing the SSN with dashes, which causes a validation error and locks the screen. A misconception is that the Board does not actually verify the SSN — it does, in real time, against SSA records under 42 U.S.C. § 666.

Section 1, Box 4: Mailing Address

The field asks for the address where you want the Board to send your wall certificate and any paper correspondence. Use a street address you will reliably control for at least the next 90 days; PO Boxes are allowed for mailing but the Board also asks for a separate physical address in Box 4b. Janet Rivera enters 412 Walnut Street, Apt 3B, Philadelphia, PA 19106.

If you are moving, enter the address you will be at when the license issues, not your current temporary address. The most common mistake is entering a campus mailbox that closes at graduation, which causes the wall certificate to bounce back and adds 6–8 weeks to delivery. A misconception is that the address must be in Pennsylvania — it does not, because Pennsylvania CPAs may live anywhere as long as they meet the practice rules in 49 Pa. Code § 11.4.

Section 2: Education — 150 Semester Credit Hours

This section asks you to confirm you have completed at least 150 semester credit hours of post-secondary education, including a baccalaureate or higher degree, with a concentration in accounting. Inside PALS you will list each institution attended, dates of attendance, degree earned, and total credits. Carlos Daniel Nguyen lists Penn State University, 08/2018–05/2022, Bachelor of Science in Accounting, 128 credits and then Drexel University, 09/2022–06/2023, post-baccalaureate accounting certificate, 24 credits.

The Board requires within those 150 hours at least 24 semester credits in accounting subjects (auditing, financial accounting, taxation, and accounting information systems) and at least 12 semester credits in business-related subjects, per 49 Pa. Code § 11.57. A nuance: the Board accepts CLEP and AP credits only if the awarding college lists them on the official transcript with an assigned credit value. The most common mistake is double-counting a single course in both the accounting-24 and business-12 buckets, which the Board’s evaluator catches and downgrades. A misconception is that an MBA automatically meets the 150-hour rule — it does, only when the underlying transcripts together show the 24 accounting and 12 business credits.

Section 3: Examination

This section asks you to identify where and when you passed all four sections of the Uniform CPA Examination. PALS will pre-fill these fields if you sat in Pennsylvania; if not, you must request a score transfer through NASBA and select “Scores transferred from another jurisdiction.” Aisha Marie Patel selects New York as the original jurisdiction and lists exam pass dates of AUD 02/15/2024, FAR 05/20/2024, REG 08/10/2024, and BEC/Discipline 11/05/2024.

A nuance many candidates miss: under 49 Pa. Code § 11.55, all four sections must have been passed within an 18-month rolling window and the completed application must reach the Board within five years of passing the last section. The most common mistake is assuming the five-year clock starts when you apply; it actually starts the day you passed the final section, and waiting too long forces you into the late-applicant CPE path. A misconception is that the new CPA Evolution discipline section (ISC, TCP, or BAR) replaces BEC for grandfathered candidates — the Board treats them as equivalent, but you must check the correct discipline name in PALS.

Section 4: Experience — 1,600 Hours

This field asks you to certify that you have completed at least one year of qualifying experience, defined as 1,600 hours of work in public accounting, government, industry, or academia, supervised by a licensed CPA, per 49 Pa. Code § 11.56. You will enter your employer name, address, supervisor’s name and CPA license number, dates of employment, and total qualifying hours. Marcus Allen Brown enters Deloitte & Touche LLP, 1700 Market Street, Philadelphia, PA 19103, Supervisor Sarah Kim, CPA License CA-045892, 06/15/2024–06/14/2025, 1,840 qualifying hours.

The Verification of Experience form must be signed by your supervising CPA and emailed directly to the Board from the supervisor’s address — not yours. A nuance: the Board accepts experience from outside Pennsylvania as long as the supervisor holds an active CPA license in any U.S. jurisdiction, but you must include the license number and state. The most common mistake is listing a non-CPA manager as the supervisor; the Board will reject the experience entirely and you will need to refile with a CPA’s signature. A misconception is that internships count automatically — they only count if they were paid, supervised by a licensed CPA, and confirmed on the Verification of Experience form.

Section 5: Criminal History and Disciplinary Disclosure

This section asks a series of yes/no questions about prior convictions, pending charges, professional discipline, and license denials in any jurisdiction. Answer each question truthfully; if you answer “Yes,” PALS opens a text box for explanation and a document upload for court records. Janet Rivera answers No to all questions and proceeds.

A nuance: a juvenile adjudication that was sealed or expunged does not need to be disclosed, but a deferred adjudication or ARD (Accelerated Rehabilitative Disposition) under Pa.R.Crim.P. 300 does, because the Board treats it as relevant character evidence. The most common mistake is omitting an old DUI on the assumption that it is too minor to matter; the Board cross-checks PennDOT and county dockets, and undisclosed convictions are grounds for denial under 63 P.S. § 9.9a. A misconception is that the Board automatically denies any applicant with a criminal record — it does not, and the Board’s character review guidance explains the rehabilitation factors used.

Section 6: Continuing Professional Education (Late Applicants Only)

If your last passing exam score is more than five years old, this section asks you to document 80 hours of qualifying CPE earned in the 24 months before applying, with at least 16 hours in accounting and auditing and 4 hours in ethics. You will upload certificates of completion for each course. Carlos Daniel Nguyen, who passed his last section in March 2020, uploads certificates totaling 82 hours, including 18 A&A and 4 ethics.

A nuance: the Board accepts CPE only from sponsors registered with NASBA’s National Registry or approved by another state board. The most common mistake is uploading free webinar certificates from non-registered providers, which the Board rejects, forcing a delay until you complete qualifying courses. A misconception is that the CPE hours can come from any 24-month window — they must be the 24 months immediately before the application date.

Section 7: Reciprocity Information (Endorsement Applicants Only)

This section asks out-of-state CPAs to identify the originating jurisdiction, license number, issue date, and current status. PALS will request a License Verification sent directly from that state’s board. Sarah Kim enters California, License CA-045892, issued 09/12/2018, status Active in good standing.

A nuance: Pennsylvania accepts substantial equivalency under NASBA’s substantial equivalency framework, so most state CPAs qualify automatically. The most common mistake is forgetting to request the License Verification from the originating state, which leaves Section 7 incomplete and the application stalled. A misconception is that an inactive or lapsed out-of-state license still qualifies — it does not, and you must reactivate the originating license before Pennsylvania will issue a reciprocal one.

Section 8: Attestation, Signature, and Payment

The final field asks you to electronically sign the application by typing your full legal name, checking the attestation box, and paying the $65 initial license fee (current as of the 2026 PALS revision) by Visa, Mastercard, Discover, or e-check. Maria Elena Lopez types Maria Elena Lopez in the signature field, checks the box, and pays $65 by Visa.

A nuance: PALS shows a confirmation number after payment — screenshot it, because it is your only proof of timely filing if a postal or system delay occurs. The most common mistake is closing the browser before the confirmation page renders, which leaves the application in “payment pending” status and requires a call to the Board to clear. A misconception is that the $65 fee is refundable if you withdraw — it is not, under 49 Pa. Code § 11.69.

Three Filled-Out Examples Using Real Scenarios

Scenario 1: Maria, a Recent Penn State Grad Licensing by Exam

Maria graduated from Penn State in May 2022, completed a 24-credit post-baccalaureate at Drexel in 2023, passed all four CPA exam sections in Pennsylvania by November 2024, and worked 1,840 hours at a regional firm in Philadelphia.

Form Section What Maria Enters
Full Legal Name Maria Elena Lopez
Date of Birth 03/14/2000
Mailing Address 412 Walnut Street, Apt 3B, Philadelphia, PA 19106
Education Penn State (B.S. Accounting, 128 credits) + Drexel (post-bacc certificate, 24 credits) = 152 credits
Examination Pennsylvania jurisdiction; AUD 02/2024, FAR 05/2024, REG 08/2024, BAR 11/2024
Experience Baker Tilly LLP, 1,840 hours, supervisor Patricia Chen, CPA PA-098765
Criminal Disclosure No to all questions
Signature & Fee Maria Elena Lopez, $65 by Visa, confirmation #PALS-2026-44781

Scenario 2: Sarah, a California CPA Moving to Pennsylvania by Reciprocity

Sarah has held an active California CPA license since 2018 and is relocating to Pittsburgh to join a national firm. She applies through the reciprocity (endorsement) path under substantial equivalency.

Form Section What Sarah Enters
Full Legal Name Sarah Jane Kim
Date of Birth 11/22/1992
Mailing Address 55 Forbes Avenue, Pittsburgh, PA 15219
Education UC Berkeley B.S. Business Administration, 130 credits + UCLA M.S. Accounting, 30 credits = 160 credits
Examination California jurisdiction, scores transferred via NASBA, all four passed by 06/2017
Experience PwC LLP San Francisco, 6,400 hours over 4 years, supervisor John Avery CPA CA-022114
Reciprocity California CPA-045892, issued 09/12/2018, Active and in good standing
Signature & Fee Sarah Jane Kim, $65 by e-check, confirmation #PALS-2026-44912

Scenario 3: Carlos, a Late Applicant Who Passed the Exam in 2020

Carlos passed all four CPA sections by March 2020 but never applied for a license while he worked in industry. In 2026 he wants to begin signing attest reports and must satisfy the late-applicant CPE rule.

Form Section What Carlos Enters
Full Legal Name Carlos Daniel Nguyen
Date of Birth 05/30/1995
Mailing Address 228 Chestnut Lane, Lancaster, PA 17602
Education Temple University B.B.A. Accounting, 150 credits
Examination Pennsylvania jurisdiction, last section passed 03/15/2020 (more than 5 years ago)
Experience Armanino LLP, 3,200 hours, supervisor Lee Park CPA PA-076543
CPE (Late Path) 82 hours, including 18 A&A and 4 ethics, completed 06/2024–05/2026
Criminal Disclosure No to all questions
Signature & Fee Carlos Daniel Nguyen, $65 by Mastercard, confirmation #PALS-2026-45033

How to File the Completed Form

Pennsylvania accepts the application through three channels, but the PALS portal is the only one that fully completes the filing; mail and email exist solely to deliver supporting documents.

Online via PALS. Go to pals.pa.gov, log in, complete every section, upload personal documents, pay the $65 fee by Visa, Mastercard, Discover, or e-check, and screenshot the confirmation page. Processing time runs 6–10 weeks from the date the last supporting document arrives. Your proof of filing is the PALS confirmation number plus the email receipt sent to the address on your account.

Mail (supporting documents only). Official transcripts, the Verification of Experience form (sent by your supervising CPA), and any court documents go to State Board of Accountancy, P.O. Box 2649, Harrisburg, PA 17105-2649. There is no separate fee for mailed attachments. Use USPS Certified Mail with return receipt as your proof of filing; FedEx and UPS deliveries to the P.O. Box are returned to sender.

Email (supporting documents only). Source senders may email scanned originals to ST-ACCOUNTANCY@pa.gov with the applicant’s full name and PALS confirmation number in the subject line. The Board will not accept emails forwarded by the applicant. Save the sent-folder copy from the source as proof of filing.

In-person (rare). The Board’s Harrisburg office at 2601 North Third Street, Harrisburg, PA 17110 accepts walk-in document drop-offs Monday–Friday, 8:00 a.m. to 4:30 p.m. Bring a printed cover letter with your PALS confirmation number; the receptionist will date-stamp a copy as your proof.

What Happens After You File

After you submit through PALS, the Board’s licensing analyst opens a queue file under your confirmation number and waits for every supporting document to arrive. The Board reviews applications in the order they become complete, not in the order they were submitted, so a partial file submitted today can sit behind a complete file submitted next week.

If everything matches, you will receive an email from ST-ACCOUNTANCY@pa.gov confirming approval, followed by a wall certificate mailed to the address in Box 4 within 4–6 weeks. Your active license number will appear on CPAverify and on the Pennsylvania License Lookup tool usually within 48 hours of approval.

If something is missing or unclear, the Board sends a deficiency letter by email and PALS message, listing exactly what is needed. You have 180 days to cure deficiencies before the application is administratively closed under 49 Pa. Code § 11.6. If the Board denies the application, you have 30 days to request a hearing under 2 Pa.C.S. § 504.

Mistakes to Avoid When Filling Out the Form

The Board’s internal data shows that the same handful of errors cause most rejections. Watch for each one before you click submit.

  • Letting the registrar give you the transcript. Hand-carried or “issued to student” transcripts trigger automatic rejection of the education section.
  • Listing a non-CPA supervisor. Experience supervised by a non-CPA manager is wiped from the file and you must refile.
  • Skipping the NASBA score transfer. Without the official transfer, the Board cannot verify out-of-state scores and freezes the file.
  • Mismatched names between SSA and NASBA. Even one letter off triggers a 4–6 week identity hold.
  • Old DUIs not disclosed. Cross-checks with PennDOT find them and the omission becomes grounds for denial.
  • Free CPE certificates. Non-NASBA-registered CPE does not count under the late-applicant rule.
  • Forgetting the License Verification on reciprocity. Section 7 stays open and the file never moves.
  • Closing the browser before payment confirmation. Application sits in “payment pending” until you call to clear.
  • Mailing documents to the street address. They route slower than to the P.O. Box and can arrive after deficiency deadlines.
  • Assuming the five-year clock starts at filing. It starts at the last passing exam date, often pushing applicants into the CPE path unexpectedly.
  • Listing internships that were unpaid. Unpaid hours do not count toward the 1,600-hour requirement.
  • Forgetting the 4-hour ethics CPE for late applicants. Without it, the entire CPE block is rejected.

Do’s and Don’ts

Do’s

  • Do request transcripts and score transfers before you start the PALS session, because the form expects supporting documents to arrive within a tight window.
  • Do screenshot every PALS page after entry, because the system has no save-draft function and a timeout will erase your work.
  • Do confirm your supervising CPA’s license number on CPAverify before listing them, because a typo will void Section 4.
  • Do disclose every charge, however old, because honesty is weighed favorably and omission is grounds for denial.
  • Do keep the Certified Mail green card, because it is your only legal proof of mailing supporting documents.
  • Do check PALS messages weekly, because deficiency notices have a 180-day cure deadline that runs from the email date.

Don’ts

  • Don’t use a nickname anywhere on the form, because PALS does an exact-match check against your SSA record.
  • Don’t pay before every other section is filled, because PALS locks edits the moment payment posts.
  • Don’t email transcripts yourself, because the Board only accepts source-sent records.
  • Don’t assume your MBA covers the 24 accounting credits, because the Board parses each course individually.
  • Don’t list a future supervisor as your verifier, because hours must be already worked at the time of signature.
  • Don’t pay with American Express, because PALS rejects the network and you will lose your timestamp.

Pros and Cons of Filing on Your Own vs. With Help

Most CPA candidates file alone, but reciprocity and late-applicant cases sometimes benefit from a credentialing consultant or attorney.

Pros of filing pro se

  • Lower cost, because you avoid the typical $400–$1,200 consultant fee.
  • Direct control over every entry, which reduces miscommunication.
  • Faster start, because no third-party intake call is needed.
  • Better learning, because you understand the rules you will live under as a CPA.
  • Direct relationship with the Board’s licensing analyst for follow-up.

Cons of filing pro se

  • Easy to miss the 24/12 credit-hour parsing rule and trigger a deficiency.
  • No second set of eyes on criminal disclosure language.
  • No advocate if the Board denies the application and you must request a hearing.
  • Time cost of researching 49 Pa. Code Chapter 11 on your own.
  • Greater risk of letting the five-year exam clock expire while gathering documents.

Pennsylvania CPA Application Paths Compared

Path Best For
Examination First-time applicants who passed the exam within the last 5 years and have 1,600 supervised hours
Reciprocity Active out-of-state CPAs in good standing under NASBA substantial equivalency
Reactivation/Late Candidates whose last passing score is older than 5 years; requires 80 CPE hours including 4 ethics

FAQs

Do I write my maiden name or married name in Box 1?

Whichever name appears on your Social Security card today. If your exam was taken under a former name, also check the “former name” box and enter it there so NASBA’s score transfer matches.

Do unpaid internships count toward the 1,600 hours in Section 4?

No. Pennsylvania counts only paid, supervised experience under 49 Pa. Code § 11.56, and the Verification of Experience form must show wages or salary.

Can my supervisor be a CPA licensed outside Pennsylvania?

Yes. The Board accepts supervision by any actively licensed U.S. CPA, as long as the license number and issuing state are listed on the Verification of Experience form.

Is the $65 fee refundable if I withdraw?

No. The initial license fee is non-refundable under 49 Pa. Code § 11.69, even if you withdraw the application within minutes of paying.

Do I need to disclose a sealed juvenile adjudication in Section 5?

No. Sealed or expunged juvenile records are excluded from the disclosure obligation, but adult ARD dispositions still must be reported.

Does an MBA satisfy the 150-credit-hour requirement?

Yes. An MBA satisfies the 150-credit threshold only when the underlying transcripts collectively show 24 accounting credits and 12 business credits as required by 49 Pa. Code § 11.57.

Can I save my PALS application and finish it later?

No. PALS does not have a true save-draft feature for the CPA application; you must complete it in one session before payment, though entered data persists briefly between screens.

Do I have to send my own transcripts to the Board?

No. Transcripts must come directly from the registrar by mail or secure electronic delivery; transcripts forwarded by the applicant are rejected.

Will Pennsylvania accept my California CPA license without re-examination?

Yes. California is recognized as substantially equivalent through NASBA’s substantial equivalency framework, so reciprocity applies without retaking the exam.

Do I need to upload a photo of myself?

No. PALS does not require a personal photo for the CPA license, only a government-issued photo ID for identity verification.

What if my exam scores are 6 years old?

Yes, you can still apply, but you must complete the late-applicant path with 80 CPE hours (including 16 A&A and 4 ethics) earned in the 24 months before filing, per 49 Pa. Code § 11.55.

Do I write zeros or leave blanks in Section 4 if I have no overtime hours?

Yes, write 0 in numeric fields rather than leaving them blank, because PALS treats blank numeric fields as incomplete and freezes the screen.

Can I appeal a denial of my application?

Yes. You have 30 days to request a hearing before the Board under 2 Pa.C.S. § 504, with the right to counsel and to present evidence.

Does Pennsylvania accept foreign degrees?

Yes, only after evaluation by NASBA International Evaluation Services or another Board-approved evaluator, who maps the foreign credits to U.S. semester credits.