An Act amending the act of May 26, 1947 (P.L.318, No.140), known as the CPA Law, further providing for definitions, for general powers of the board, for examination and for requirements for issuance of certificate; repealing provisions relating to practice in this Commonwealth by individuals under substantial equivalency; further providing for practice outside this Commonwealth under substantial equivalency and for practice by firms and unlicensed entities under substantial equivalency; providing for practice in this Commonwealth by individuals under automatic mobility; and further providing for licenses to practice, for licensing of firms, for grounds for discipline, for reinstatement and for unlawful acts.

PRINTER'S NO. 2069
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1410
Session of
2025
INTRODUCED BY SANCHEZ, GREINER, MADDEN, SOLOMON, HILL-EVANS,
GIRAL, VENKAT, CERRATO, HARKINS, MALAGARI, SCOTT, McANDREW,
GREEN, JAMES, RIVERA, KEPHART, BERNSTINE AND MARCELL,
JULY 1, 2025
REFERRED TO COMMITTEE ON PROFESSIONAL LICENSURE, JULY 1, 2025
AN ACT
Amending the act of May 26, 1947 (P.L.318, No.140), entitled "An
act relating to the practice of public accounting; providing
for the examination, education and experience requirements
for certification of certified public accountants and for the
licensing of certified public accountants, public accountants
and firms; requiring continuing education and peer review;
providing for the organization and ownership of firms and for
the procedures and grounds for discipline and reinstatement
of licensees; prescribing the powers and duties of the State
Board of Accountancy and the Department of State; providing
for ownership of working papers and confidentiality;
regulating the professional responsibility of licensees;
defining unlawful acts and acts not unlawful; providing
penalties; and repealing existing laws," further providing
for definitions, for general powers of the board, for
examination and for requirements for issuance of certificate;
repealing provisions relating to practice in this
Commonwealth by individuals under substantial equivalency;
further providing for practice outside this Commonwealth
under substantial equivalency and for practice by firms and
unlicensed entities under substantial equivalency; providing
for practice in this Commonwealth by individuals under
automatic mobility; and further providing for licenses to
practice, for licensing of firms, for grounds for discipline,
for reinstatement and for unlawful acts.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2 of the act of May 26, 1947 (P.L.318,
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No.140), known as the CPA Law, is amended by adding definitions
to read:
Section 2. Definitions.--The following words and phrases
when used in this act shall have the meanings ascribed to them
in this section unless the context clearly indicates otherwise:
* * *
"Automatic mobility." The ability of a certified public
accountant who is actively certified and licensed to practice
public accounting in another state, is in good standing and
whose principal place of business is outside of this
Commonwealth to immediately have practice privileges in this
Commonwealth without obtaining a license, giving notice or
paying a fee to the board, but is subject to the jurisdiction
and discipline authority of the board.
* * *
"Post-secondary." Approved credits earned by an individual
through:
(1) an accredited college or university;
(2) an articulation agreement;
(3) advanced placement courses or a dual enrollment program
prior to enrolling in a public accounting program; or
(4) another means approved by the board.
* * *
Section 2. Sections 3(a)(5)(v) and (vi) and (b) and 3.1(c)
of the act are amended to read:
Section 3. General Powers of the Board.--(a) The Board
shall have the power:
* * *
(5) To:
* * *
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(v) revoke, suspend or limit the right of a person to
practice under section [5.2 or] 5.4 or 5.5 of this act;
(vi) censure or publicly reprimand a person practicing under
section [5.2 or] 5.4 or 5.5; and
* * *
(b) The board shall not require a photograph or character
reference as part of an application for a certificate of
certified public accountant[.] unless the character reference is
necessary to comply with 63 Pa.C.S. § 3113(c) (relating to
consideration of criminal convictions).
Section 3.1. Examination.--
* * *
(c) [Subject to such regulations as the board may adopt
governing reexaminations, a candidate shall be entitled to
retake the examination.] An applicant may take each part of the
examination in any order and retake a part of the examination
that the applicant did not pass. The applicant shall receive
credit for each part of the examination the applicant passed if
the applicant passes all parts of the examination within a
rolling thirty-month period beginning on the date the applicant
passes one part of the examination. If the applicant does not
pass all parts of the examination within the thirty-month
period, credit for the earliest part of the examination passed
shall expire and a new rolling thirty-month period shall begin
on the date the next passing score is released. The cycle of
rolling thirty-month periods and credit expirations shall
continue until all parts are passed within a single thirty-month
period. The board may extend the thirty-month period or the term
of an applicant's conditional examination credits if the
applicant demonstrates that the failure to pass or the
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expiration of credits was due to circumstances beyond the
applicant's control.
* * *
Section 3. Section 4.2(b), (b.1), (c), (d) and (e) of the
act are amended and the section is amended by adding a
subsection to read:
Section 4.2. Requirements for Issuance of Certificate.--* *
*
(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] Has attained eighteen years of age[;].
(2) [is] Is of good moral character[; and]. 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] 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;
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(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, not necessarily as a part of his undergraduate work;
or
(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, not necessarily as part of his
undergraduate or graduate work.
(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 [a total of] at least one hundred twenty
semester credits of post-secondary education.
[(c) Before an individual who takes the examination under
subsection (b)(3)(ii) or (iii) may be issued a certificate, the
individual must also satisfy the education requirement in
subsection (b)(3)(i).]
(d) Before an individual may be issued a certificate, the
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board shall be satisfied that the individual has completed [at
least one year of] 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.
[(e) The following requirements may be complied with instead
of the otherwise applicable provisions of subsections (b), (c)
and (d):
(1) An individual who took the examination before December
31, 2011, but did not pass at least one part taken before that
date, may not be issued a certificate until the individual:
(i) has satisfied the education requirement in subsection
(c), if applicable; and
(ii) has completed at least one year of experience described
in subsection (d)(2), (3) and (4) within one hundred twenty
months preceding the date of application for a certificate.
(2) An individual who passed at least one part of the
examination taken before December 31, 2011, pursuant to
subsection (b)(3)(ii), may be issued a certificate before or
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after December 31, 2011, without satisfying the education
requirement in subsection (c), but not until the individual has
completed at least two years of experience that satisfies the
requirements in subsection (d)(2), (3) and (4). The experience
may be completed within one hundred-twenty months preceding the
date of application for a certificate.
(3) An individual who passed at least one part of the
examination taken before December 31, 2011, pursuant to
subsection (b)(3)(iii), may be issued a certificate before or
after December 31, 2011, without satisfying the education
requirement in subsection (c) and may complete the one year of
experience required by subsection (d) within one hundred twenty
months preceding the date of application for a certificate.]
(f) After passage of the examination, a certificate may be
issued to an individual:
(1) satisfying the educational requirements of (b)(3)(i) or
(iii) with at least one year of qualifying experience; or
(2) satisfying the educational requirements of (b)(3)(ii)
with at least two years of qualifying experience.
Section 4. Section 5.2 of the act is repealed:
[Section 5.2. Practice in this Commonwealth by Individuals
under Substantial Equivalency.--(a) A person may practice
public accounting in this Commonwealth under substantial
equivalency as provided in this section and section 5.4. Any
determination as to whether substantial equivalency exists with
respect to a state or individual for purposes of this act shall
be consistent with any determination as to substantial
equivalency with respect to that state or individual made by the
National Association of State Boards of Accountancy National
Qualification Appraisal Service.
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(b) The following apply to practice in this Commonwealth
under substantial equivalency:
(1) Notwithstanding any other provision of this act, an
individual whose principal place of business is not in this
Commonwealth and who has a valid certificate or right to
practice public accounting from a state that is substantially
equivalent shall be presumed to have qualifications
substantially equivalent to the Commonwealth's requirements and
shall have all the privileges and obligations of a licensee of
the Commonwealth without the need to obtain a certificate or
license under this act.
(2) Notwithstanding any other provision of this act, an
individual whose principal place of business is not in this
Commonwealth and who has a valid certificate or right to
practice public accounting from a state that is not
substantially equivalent shall be presumed to have
qualifications substantially equivalent to the Commonwealth's
requirements and shall have all the privileges and obligations
of a licensee of the Commonwealth without the need to obtain a
certificate or license if there is substantial equivalency as to
the individual. In determining whether substantial equivalency
exists as to an individual, the order in which the individual
satisfied the experience, education and examination requirements
shall be disregarded.
(3) The exercise by an individual of the right to practice
in this Commonwealth under this section constitutes:
(i) sufficient contact with this Commonwealth for the
exercise of personal jurisdiction by the board and the courts of
this Commonwealth over the individual in any action or
proceeding arising out of acts or omissions by the individual;
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(ii) consent by the individual to the personal and subject
matter jurisdiction and disciplinary authority of the board;
(iii) an agreement by the individual to comply with the
provisions of this act and regulations promulgated by the board;
and
(iv) consent by the individual to the appointment of the
board of accountancy or other regulatory authority of the state
in which the principal place of business of the individual is
located as the agent upon which process may be served in any
action or proceeding by the board against the individual.
(4) An individual who exercises the right to practice under
this section shall be subject to disciplinary action in this
Commonwealth for any act or omission that would subject the
holder of a Pennsylvania certificate or license to disciplinary
action.
(5) An individual who passed the Uniform CPA Examination and
holds a valid license to practice public accounting issued by
any other state on or before December 31, 2011, may be exempt
from the education requirements in section 4.2(b)(3)(i) and (c)
of this act for purposes of this section.
(6) If the board imposes discipline on an individual
exercising the right to practice under this section, the board
shall, as soon as practicable, notify the board of accountancy
or other regulatory authority in each state where the board has
learned during the disciplinary process that the individual has
been granted a certificate or license to practice public
accounting of the imposition of the discipline. If the order
imposing discipline is appealed or stayed, the board shall send
a subsequent notice to each regulatory authority advising of the
filing of the appeal or entry of the stay. As an alternative to
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sending the notices to each regulatory authority, the board may
send the notices instead to a multistate enforcement information
network maintained at the time by AICPA or NASBA. The board may
furnish investigative information and the hearing record
relating to the disciplinary proceeding to such other regulatory
authorities upon request.
(7) An individual exercising the right to practice under
this section may identify the fact that the individual practices
with a partnership, corporation or other association and may use
its name even if the partnership, corporation or other
association is not a licensee.
(8) An individual practicing under this section or a firm or
qualified unlicensed entity practicing under section 5.4 may
provide professional services in this Commonwealth in the same
manner as a licensee, including without limitation, in person or
by mail, telephone or electronic means.
(9) The board shall not require a filing or payment of a fee
by an individual, firm or qualified unlicensed entity in
connection with practicing under this section or section 5.4.]
Section 5. Sections 5.3 heading and (a) introductory
paragraph and 5.4 heading, (a) introductory paragraph and (b)(1)
of the act are amended to read:
Section 5.3. Practice outside this Commonwealth under
[Substantial Equivalency] Automatic Mobility.--(a) A licensee
who practices public accounting in another jurisdiction under
[substantial equivalency] automatic mobility shall be subject to
disciplinary action in this Commonwealth for an act or omission
in the other jurisdiction if the act or omission:
* * *
Section 5.4. Practice by Firms and Unlicensed Entities under
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[Substantial Equivalency] Automatic Mobility.--(a) A firm may
practice public accounting in this Commonwealth through an
individual who is not a licensee if the individual has the right
to practice in this Commonwealth under section [5.2] 5.5 of this
act. The exercise by a firm of the right to practice through
such individuals under this subsection constitutes an agreement
by the firm:
* * *
(b) A qualified unlicensed entity may practice public
accounting in this Commonwealth through an individual who:
(1) has the right to practice in this Commonwealth under
section [5.2] 5.5 of this act; or
* * *
Section 6. The act is amended by adding a section to read:
Section 5.5. Practice in this Commonwealth by Individuals
under Automatic Mobility.--(a) An individual may practice
public accounting in this Commonwealth under automatic mobility
as provided under section 5.4 and this section.
(b) The following apply to practice in this Commonwealth
under automatic mobility:
(1) Notwithstanding any other provision of this act, an
individual whose principal place of business is not located in
this Commonwealth and has a valid certificate or right to
practice public accounting from another state shall have all the
privileges and obligations of a licensee of the Commonwealth
without the need to obtain a certificate or license under this
act if the individual:
(i) has:
(A) obtained a baccalaureate degree and completed a total of
at least 150 semester credit hours or a higher degree from an
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accredited college or university and includes credits in
accounting, auditing, business law, economics, technology,
finance, tax subjects or any other courses approved by the
board;
(B) passed the examination; and
(C) attained at least one year of experience prior to
certification; or
(ii) has:
(A) obtained a baccalaureate degree from an accredited
college or university that includes credits in accounting,
auditing, business law, economics, technology, finance, tax
subjects or any other courses approved by the board, even if the
credits are not part of the individual's baccalaureate degree;
(B) passed the CPA examination; and
(C) attained at least two years of experience prior to
certification.
(2) The exercise by an individual to practice in this
Commonwealth under this section constitutes:
(i) Sufficient contact with this Commonwealth for the
exercise of personal jurisdiction by the board and the courts of
this Commonwealth over the individual in any action or
proceeding arising out of acts or omissions by the individual.
(ii) Consent by the individual to the personal and subject
matter jurisdiction and disciplinary authority of the board.
(iii) An agreement by the individual to comply with this act
and regulations promulgated by the board under this act.
(iv) Consent by the individual to the appointment of the
board or other regulatory authority of the state in which the
principal place of business of the individual is located as the
agent upon which process may be served in any action or
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proceeding by the board against the individual.
(3) An individual who practices public accounting under this
section shall be subject to disciplinary action in this
Commonwealth for any act or omission that would subject the
holder of a Pennsylvania certificate or license to disciplinary
action.
(4) If the board imposes discipline on an individual
exercising the right to practice under this section, the board
shall, as soon as practicable, notify the board of accountancy
or other regulatory authority in each state where the board has
learned during the disciplinary process that the individual has
been granted a certificate or license to practice public
accounting of the imposition of the discipline. If the order
imposing discipline is appealed or stayed, the board shall send
a subsequent notice to each regulatory authority advising of the
filing of the appeal or entry of the stay. As an alternative to
sending the notices to each regulatory authority, the board may
send the notices instead to a multi-state enforcement
information network maintained at the time by AICPA or NASBA.
The board may furnish investigative information and the hearing
record relating to the disciplinary proceeding to other
regulatory authorities upon request.
(5) An individual practicing public accounting under this
section may identify that the individual practices with a
partnership, corporation or other association and may use the
name even if the partnership, corporation or other association
is not a licensee.
(6) An individual practicing under this section or a firm or
qualified unlicensed entity practicing under section 5.4 may
provide professional services in this Commonwealth in the same
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manner as a licensee, including without limitation, in person or
by mail, telephone or electronic means.
(7) An individual whose principal place of business is not
located in this Commonwealth and who holds a valid active
license as a certified public accountant from a state that is
valid in this Commonwealth as of the effective date of this
clause shall continue to have all of the practice privileges of
a licensee in this Commonwealth without the need to obtain a
license under section 4.2 or 5.
(8) The board shall not require notice or filing or payment
of a fee by an individual, firm or qualified unlicensed entity
in connection with practicing under section 5.4 or this section.
Section 7. Section 8.2 of the act is amended by adding a
subsection to read:
Section 8.2. Licenses to Practice.--* * *
(d.1) A licensee practicing under reciprocity under section
5 or 5.1 or automatic mobility shall only be required to comply
with the continuing education requirements of the jurisdiction
where the licensee's principal license is active and renewed,
which is the state of the licensee's principal place of
business. If the licensee's principal place of business is
located in a state that has no continuing education requirements
for renewal of a license, the licensee shall comply with all
continuing education requirements for renewal under this act and
the board's regulations.
* * *
Section 8. Sections 8.8(a)(3), 9.1(a) introductory
paragraph, (1) and (17), 9.2(e) and 12(a), (c), (f), (l.1),
(l.2), (m), (n), (q) and (r) of the act are amended to read:
Section 8.8. Licensing of Firms.--(a) The following shall
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apply:
* * *
(3) A new firm must designate a licensee of this
Commonwealth, or for a firm which practices pursuant to section
5.4 of this act, a licensee of another state who meets the
requirements under section [5.2] 5.5 of this act, who is
responsible for the proper registration of the firm and who
identifies that individual to the board.
* * *
Section 9.1. Grounds for Discipline.--(a) In accordance
with the procedure provided in section 9 of this act, the board
may revoke, suspend, limit or otherwise restrict the certificate
of a certified public accountant or the registration of a public
accountant, may revoke, suspend, limit or otherwise restrict any
license issued under this act, may censure or publicly reprimand
the holder of any certificate, registration or license, may
require completion of general or a specific number of continuing
professional education courses or may require more frequent peer
review or other remedial action, or may revoke, suspend or limit
the right of an individual to practice under section [5.2] 5.5
of this act or censure or publicly reprimand an individual
practicing under section [5.2] 5.5 of this act for any one or
any combination of the following causes:
(1) Fraud or deceit in obtaining:
(i) a certificate of certified public accountant;
(ii) registration under this act;
(iii) a license to practice under this act; or
(iv) a determination that substantial equivalency or
automatic mobility exists with respect to an individual.
* * *
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(17) An act or omission by a licensee in another
jurisdiction under substantial equivalency or automatic mobility
that subjects the licensee to discipline in the other
jurisdiction.
* * *
Section 9.2. Reinstatement.--* * *
(e) Upon application in writing and after hearing pursuant
to notice, the board may reinstate or modify the suspension of
an individual's right to practice under section [5.2] 5.5 of
this act which has been revoked or suspended.
Section 12. Unlawful Acts.--(a) Except as provided in
sections [5.2 and] 5.4 and 5.5 of this act, it is unlawful for
any person to hold himself out as or otherwise use the title or
designation "certified public accountant," or the abbreviation
"CPA," or any other title, designation, words, letters or
abbreviation tending to indicate that the person is a certified
public accountant or engaged in the practice of public
accounting unless the person has received or has been notified
in writing by the board that he has qualified to receive a
certificate of certified public accountant issued by this
Commonwealth, which is not revoked or suspended.
* * *
(c) Except as provided in sections [5.2 and] 5.4 and 5.5 of
this act, it is unlawful for any partnership, corporation or
other association to hold itself out as or otherwise use the
title or designation "certified public accountant" or "public
accountant" or the abbreviation "CPA" or "PA," or any other
title, designation, words, letters or abbreviation tending to
indicate that the partnership, corporation or other association
is composed of or includes certified public accountants or
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public accountants unless the partnership, corporation or other
association holds a current license under section 8.8 of this
act.
(f) Except as provided in this subsection, in sections [5.2
and] 5.4 and 5.5 of this act or in subsections (a) and (c), it
is unlawful for any person to use a title that includes the word
"certified" as a part thereof, or any other title or designation
likely to be confused with "certified public accountant," or any
title or designation implying or connoting accreditation by any
jurisdiction for the practice of any type of bookkeeping,
accounting, auditing, tax or other professional practice related
thereto, or to use any abbreviation of such title or
designation. It is not a violation of this subsection for an
individual:
* * *
(l.1) It is unlawful for any person to sell or offer to sell
or fraudulently obtain, furnish or procure any certificate,
registration, license or determination of substantial
equivalency or automatic mobility under the provisions of this
act or cause or aid or abet another person to do so.
(l.2) Except as provided in sections [5.2 and] 5.4 and 5.5
of this act, it is unlawful for any person that is not a
licensee to sign, affix a firm name to or otherwise issue any:
(1) report; or
(2) opinion, certificate or other communication respecting
compliance with conditions established by law or contract,
including, but not limited to, statutes, ordinances,
regulations, grants, loans and appropriations, together with any
wording, accompanying or contained in such opinion, certificate
or other communication that indicates that the person is
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composed of or employs:
(i) accountants or auditors; or
(ii) persons having expert knowledge in accounting or
auditing.
* * *
(m) Except as provided in sections [5.2 and] 5.4 and 5.5 of
this act, it is unlawful for any individual who is not a
licensee to sign or affix his name or any trade or assumed name
used by him in his profession or business to or otherwise issue
any:
(1) report; or
(2) opinion, certificate or other communication respecting
compliance with conditions established by law or contract,
including, but not limited to, statutes, ordinances,
regulations, grants, loans and appropriations, together with any
wording accompanying or contained in such opinion, certificate
or other communication, which indicates:
(i) that he is an accountant or auditor; or
(ii) that he has expert knowledge in accounting or auditing.
The provisions of this subsection shall not prohibit any
officer, employe, partner, or principal of any organization from
affixing his signature to any communication in reference to the
affairs of the organization with any wording designating the
position, title, or office which he holds in the organization,
nor shall the provisions of this subsection prohibit any act of
a public official or public employe in the performance of his
duties as such.
(n) Except as provided in sections [5.2 and] 5.4 and 5.5 of
this act, it is unlawful for any person not a licensee to hold
himself or itself out to the public as an "auditor" or as an
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"accountant and auditor." This subsection shall not prohibit any
officer, employe, partner, or principal of any organization from
describing himself by the position, title or office he holds in
the organization, nor shall this subsection prohibit any action
of a public official or public employe in the performance of his
duties as such.
* * *
(q) Except as provided in sections [5.2 and] 5.4 and 5.5 of
this act, it is unlawful for any person not a licensee to engage
in the practice of public accounting in this Commonwealth.
(r) Except as provided in sections [5.2 and] 5.4 and 5.5 of
this act, it is unlawful for any person not a licensee to
prepare financial information that is accompanied by a letter or
other text that does not comply with section 13(c) of this act.
Section 9. This act shall take effect immediately.
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