HB 1410 — 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
 1   Amending the act of May 26, 1947 (P.L.318, No.140), entitled "An
 2      act relating to the practice of public accounting; providing
 3      for the examination, education and experience requirements
 4      for certification of certified public accountants and for the
 5      licensing of certified public accountants, public accountants
 6      and firms; requiring continuing education and peer review;
 7      providing for the organization and ownership of firms and for
 8      the procedures and grounds for discipline and reinstatement
 9      of licensees; prescribing the powers and duties of the State
10      Board of Accountancy and the Department of State; providing
11      for ownership of working papers and confidentiality;
12      regulating the professional responsibility of licensees;
13      defining unlawful acts and acts not unlawful; providing
14      penalties; and repealing existing laws," further providing
15      for definitions, for general powers of the board, for
16      examination and for requirements for issuance of certificate;
17      repealing provisions relating to practice in this
18      Commonwealth by individuals under substantial equivalency;
19      further providing for practice outside this Commonwealth
20      under substantial equivalency and for practice by firms and
21      unlicensed entities under substantial equivalency; providing
22      for practice in this Commonwealth by individuals under
23      automatic mobility; and further providing for licenses to
24      practice, for licensing of firms, for grounds for discipline,
25      for reinstatement and for unlawful acts.
26      The General Assembly of the Commonwealth of Pennsylvania
27   hereby enacts as follows:
28      Section 1.    Section 2 of the act of May 26, 1947 (P.L.318,
 1   No.140), known as the CPA Law, is amended by adding definitions
 2   to read:
 3      Section 2.     Definitions.--The following words and phrases
 4   when used in this act shall have the meanings ascribed to them
 5   in this section unless the context clearly indicates otherwise:
 6      * * *
 7      "Automatic mobility."     The ability of a certified public
 8   accountant who is actively certified and licensed to practice
 9   public accounting in another state, is in good standing and
10   whose principal place of business is outside of this
11   Commonwealth to immediately have practice privileges in this
12   Commonwealth without obtaining a license, giving notice or
13   paying a fee to the board, but is subject to the jurisdiction
14   and discipline authority of the board.
15      * * *
16      "Post-secondary."     Approved credits earned by an individual
17   through:
18      (1)     an accredited college or university;
19      (2)     an articulation agreement;
20      (3)     advanced placement courses or a dual enrollment program
21   prior to enrolling in a public accounting program; or
22      (4)     another means approved by the board.
23      * * *
24      Section 2.     Sections 3(a)(5)(v) and (vi) and (b) and 3.1(c)
25   of the act are amended to read:
26      Section 3.     General Powers of the Board.--(a)   The Board
27   shall have the power:
28      * * *
29      (5)     To:
30      * * *

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 1      (v)    revoke, suspend or limit the right of a person to
 2   practice under section [5.2 or] 5.4 or 5.5 of this act;
 3      (vi)    censure or publicly reprimand a person practicing under
 4   section [5.2 or] 5.4 or 5.5; and
 5      * * *
 6      (b)    The board shall not require a photograph or character
 7   reference as part of an application for a certificate of
 8   certified public accountant[.] unless the character reference is
 9   necessary to comply with 63 Pa.C.S. § 3113(c) (relating to
10   consideration of criminal convictions).
11      Section 3.1.    Examination.--
12      * * *
13      (c)    [Subject to such regulations as the board may adopt
14   governing reexaminations, a candidate shall be entitled to
15   retake the examination.] An applicant may take each part of the
16   examination in any order and retake a part of the examination
17   that the applicant did not pass. The applicant shall receive
18   credit for each part of the examination the applicant passed if
19   the applicant passes all parts of the examination within a
20   rolling thirty-month period beginning on the date the applicant
21   passes one part of the examination. If the applicant does not
22   pass all parts of the examination within the thirty-month
23   period, credit for the earliest part of the examination passed
24   shall expire and a new rolling thirty-month period shall begin
25   on the date the next passing score is released. The cycle of
26   rolling thirty-month periods and credit expirations shall
27   continue until all parts are passed within a single thirty-month
28   period. The board may extend the thirty-month period or the term
29   of an applicant's conditional examination credits if the
30   applicant demonstrates that the failure to pass or the

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 1   expiration of credits was due to circumstances beyond the
 2   applicant's control.
 3       * * *
 4       Section 3.   Section 4.2(b), (b.1), (c), (d) and (e) of the
 5   act are amended and the section is amended by adding a
 6   subsection to read:
 7       Section 4.2.   Requirements for Issuance of Certificate.--* *
 8   *
 9       (b)   Except as provided under subsection (b.1), before an
10   individual may take the examination, the board shall be
11   satisfied that the individual meets all of the following:
12       (1) [has] Has attained eighteen years of age[;].
13       (2)   [is] Is of good moral character[; and]. In assessing the
14   moral character of an applicant with a criminal conviction, the
15   board shall conduct an individualized assessment in accordance
16   with 63 Pa.C.S. § 3113 (relating to consideration of criminal
17   convictions).
18       (3)   [has] Has graduated with:
19       (i)   a baccalaureate or higher degree from a college or
20   university accredited by a nationally recognized accrediting
21   agency recognized by the United States Department of Education,
22   or a college or university approved by the board, and completed
23   a total of one hundred fifty semester credits of post-secondary
24   education, including at least a total of twenty-four semester
25   credits of accounting and auditing, business law, economics,
26   technology, finance or tax subjects of a content satisfactory to
27   the board and an additional twelve semester credits in
28   accounting and auditing subjects or tax subjects of a content
29   satisfactory to the board, not necessarily as part of the
30   individual's undergraduate or graduate work;

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 1        (ii)    a baccalaureate degree from a college or university
 2   accredited by a nationally recognized accrediting agency
 3   recognized by the United States Department of Education, or a
 4   college or university approved by the board, and completed at
 5   least a total of twenty-four semester credits, which credits
 6   shall be in accounting and auditing, business law, economics,
 7   technology, finance or tax subjects of a content satisfactory to
 8   the board, not necessarily as a part of his undergraduate work;
 9   or
10        (iii)    a Master's Degree or other post-graduate degree from a
11   college or university accredited by a nationally recognized
12   accrediting agency recognized by the United States Department of
13   Education, or a college or university approved by the board, and
14   completed at least a total of twenty-four semester credits,
15   which credits shall be in accounting and auditing, business law,
16   economics, technology, finance or tax subjects of a content
17   satisfactory to the board, not necessarily as part of his
18   undergraduate or graduate work.
19        (b.1)    An individual may take the examination on or after the
20   effective date of this subsection if the board is satisfied that
21   the individual meets the requirements under subsection (b)(1)
22   and (2) and has:
23        (1)    graduated with a baccalaureate degree; or
24        (2)    completed [a total of] at least one hundred twenty
25   semester credits of post-secondary education.
26        [(c)    Before an individual who takes the examination under
27   subsection (b)(3)(ii) or (iii) may be issued a certificate, the
28   individual must also satisfy the education requirement in
29   subsection (b)(3)(i).]
30        (d)    Before an individual may be issued a certificate, the

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 1   board shall be satisfied that the individual has completed [at
 2   least one year of] necessary experience that:
 3      (1)     was completed within sixty months preceding the date of
 4   application for a certificate;
 5      (2)     included providing any type of service or advice
 6   involving the use of accounting, attest, compilation, management
 7   advisory, financial advisory, tax or consulting skills, which
 8   were gained through employment in government, industry, academia
 9   or public practice;
10      (3)     was of a caliber satisfactory to the board; and
11      (4)     was verified by an individual with a current license to
12   practice public accounting as a certified public accountant or
13   public accountant in this Commonwealth or another state or a
14   substantially equivalent licensed individual from a foreign
15   country or be verified using NASBA's Experience Verification
16   Service.
17      [(e)    The following requirements may be complied with instead
18   of the otherwise applicable provisions of subsections (b), (c)
19   and (d):
20      (1)     An individual who took the examination before December
21   31, 2011, but did not pass at least one part taken before that
22   date, may not be issued a certificate until the individual:
23      (i)     has satisfied the education requirement in subsection
24   (c), if applicable; and
25      (ii)    has completed at least one year of experience described
26   in subsection (d)(2), (3) and (4) within one hundred twenty
27   months preceding the date of application for a certificate.
28      (2)     An individual who passed at least one part of the
29   examination taken before December 31, 2011, pursuant to
30   subsection (b)(3)(ii), may be issued a certificate before or

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 1   after December 31, 2011, without satisfying the education
 2   requirement in subsection (c), but not until the individual has
 3   completed at least two years of experience that satisfies the
 4   requirements in subsection (d)(2), (3) and (4). The experience
 5   may be completed within one hundred-twenty months preceding the
 6   date of application for a certificate.
 7      (3)   An individual who passed at least one part of the
 8   examination taken before December 31, 2011, pursuant to
 9   subsection (b)(3)(iii), may be issued a certificate before or
10   after December 31, 2011, without satisfying the education
11   requirement in subsection (c) and may complete the one year of
12   experience required by subsection (d) within one hundred twenty
13   months preceding the date of application for a certificate.]
14      (f)   After passage of the examination, a certificate may be
15   issued to an individual:
16      (1)   satisfying the educational requirements of (b)(3)(i) or
17   (iii) with at least one year of qualifying experience; or
18      (2)   satisfying the educational requirements of (b)(3)(ii)
19   with at least two years of qualifying experience.
20      Section 4.   Section 5.2 of the act is repealed:
21      [Section 5.2.   Practice in this Commonwealth by Individuals
22   under Substantial Equivalency.--(a)   A person may practice
23   public accounting in this Commonwealth under substantial
24   equivalency as provided in this section and section 5.4. Any
25   determination as to whether substantial equivalency exists with
26   respect to a state or individual for purposes of this act shall
27   be consistent with any determination as to substantial
28   equivalency with respect to that state or individual made by the
29   National Association of State Boards of Accountancy National
30   Qualification Appraisal Service.

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 1      (b)   The following apply to practice in this Commonwealth
 2   under substantial equivalency:
 3      (1)   Notwithstanding any other provision of this act, an
 4   individual whose principal place of business is not in this
 5   Commonwealth and who has a valid certificate or right to
 6   practice public accounting from a state that is substantially
 7   equivalent shall be presumed to have qualifications
 8   substantially equivalent to the Commonwealth's requirements and
 9   shall have all the privileges and obligations of a licensee of
10   the Commonwealth without the need to obtain a certificate or
11   license under this act.
12      (2)   Notwithstanding any other provision of this act, an
13   individual whose principal place of business is not in this
14   Commonwealth and who has a valid certificate or right to
15   practice public accounting from a state that is not
16   substantially equivalent shall be presumed to have
17   qualifications substantially equivalent to the Commonwealth's
18   requirements and shall have all the privileges and obligations
19   of a licensee of the Commonwealth without the need to obtain a
20   certificate or license if there is substantial equivalency as to
21   the individual. In determining whether substantial equivalency
22   exists as to an individual, the order in which the individual
23   satisfied the experience, education and examination requirements
24   shall be disregarded.
25      (3)   The exercise by an individual of the right to practice
26   in this Commonwealth under this section constitutes:
27      (i)   sufficient contact with this Commonwealth for the
28   exercise of personal jurisdiction by the board and the courts of
29   this Commonwealth over the individual in any action or
30   proceeding arising out of acts or omissions by the individual;

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 1         (ii)    consent by the individual to the personal and subject
 2   matter jurisdiction and disciplinary authority of the board;
 3         (iii)    an agreement by the individual to comply with the
 4   provisions of this act and regulations promulgated by the board;
 5   and
 6         (iv)    consent by the individual to the appointment of the
 7   board of accountancy or other regulatory authority of the state
 8   in which the principal place of business of the individual is
 9   located as the agent upon which process may be served in any
10   action or proceeding by the board against the individual.
11         (4)    An individual who exercises the right to practice under
12   this section shall be subject to disciplinary action in this
13   Commonwealth for any act or omission that would subject the
14   holder of a Pennsylvania certificate or license to disciplinary
15   action.
16         (5)    An individual who passed the Uniform CPA Examination and
17   holds a valid license to practice public accounting issued by
18   any other state on or before December 31, 2011, may be exempt
19   from the education requirements in section 4.2(b)(3)(i) and (c)
20   of this act for purposes of this section.
21         (6)    If the board imposes discipline on an individual
22   exercising the right to practice under this section, the board
23   shall, as soon as practicable, notify the board of accountancy
24   or other regulatory authority in each state where the board has
25   learned during the disciplinary process that the individual has
26   been granted a certificate or license to practice public
27   accounting of the imposition of the discipline. If the order
28   imposing discipline is appealed or stayed, the board shall send
29   a subsequent notice to each regulatory authority advising of the
30   filing of the appeal or entry of the stay. As an alternative to

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 1   sending the notices to each regulatory authority, the board may
 2   send the notices instead to a multistate enforcement information
 3   network maintained at the time by AICPA or NASBA. The board may
 4   furnish investigative information and the hearing record
 5   relating to the disciplinary proceeding to such other regulatory
 6   authorities upon request.
 7      (7)   An individual exercising the right to practice under
 8   this section may identify the fact that the individual practices
 9   with a partnership, corporation or other association and may use
10   its name even if the partnership, corporation or other
11   association is not a licensee.
12      (8)   An individual practicing under this section or a firm or
13   qualified unlicensed entity practicing under section 5.4 may
14   provide professional services in this Commonwealth in the same
15   manner as a licensee, including without limitation, in person or
16   by mail, telephone or electronic means.
17      (9)   The board shall not require a filing or payment of a fee
18   by an individual, firm or qualified unlicensed entity in
19   connection with practicing under this section or section 5.4.]
20      Section 5.   Sections 5.3 heading and (a) introductory
21   paragraph and 5.4 heading, (a) introductory paragraph and (b)(1)
22   of the act are amended to read:
23      Section 5.3.   Practice outside this Commonwealth under
24   [Substantial Equivalency] Automatic Mobility.--(a)   A licensee
25   who practices public accounting in another jurisdiction under
26   [substantial equivalency] automatic mobility shall be subject to
27   disciplinary action in this Commonwealth for an act or omission
28   in the other jurisdiction if the act or omission:
29      * * *
30      Section 5.4.   Practice by Firms and Unlicensed Entities under

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 1   [Substantial Equivalency] Automatic Mobility.--(a)   A firm may
 2   practice public accounting in this Commonwealth through an
 3   individual who is not a licensee if the individual has the right
 4   to practice in this Commonwealth under section [5.2] 5.5 of this
 5   act. The exercise by a firm of the right to practice through
 6   such individuals under this subsection constitutes an agreement
 7   by the firm:
 8      * * *
 9      (b)   A qualified unlicensed entity may practice public
10   accounting in this Commonwealth through an individual who:
11      (1)   has the right to practice in this Commonwealth under
12   section [5.2] 5.5 of this act; or
13      * * *
14      Section 6.   The act is amended by adding a section to read:
15      Section 5.5.   Practice in this Commonwealth by Individuals
16   under Automatic Mobility.--(a)   An individual may practice
17   public accounting in this Commonwealth under automatic mobility
18   as provided under section 5.4 and this section.
19      (b)   The following apply to practice in this Commonwealth
20   under automatic mobility:
21      (1)   Notwithstanding any other provision of this act, an
22   individual whose principal place of business is not located in
23   this Commonwealth and has a valid certificate or right to
24   practice public accounting from another state shall have all the
25   privileges and obligations of a licensee of the Commonwealth
26   without the need to obtain a certificate or license under this
27   act if the individual:
28      (i)   has:
29      (A)   obtained a baccalaureate degree and completed a total of
30   at least 150 semester credit hours or a higher degree from an

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 1   accredited college or university and includes credits in
 2   accounting, auditing, business law, economics, technology,
 3   finance, tax subjects or any other courses approved by the
 4   board;
 5      (B)    passed the examination; and
 6      (C)    attained at least one year of experience prior to
 7   certification; or
 8      (ii)    has:
 9      (A)    obtained a baccalaureate degree from an accredited
10   college or university that includes credits in accounting,
11   auditing, business law, economics, technology, finance, tax
12   subjects or any other courses approved by the board, even if the
13   credits are not part of the individual's baccalaureate degree;
14      (B)    passed the CPA examination; and
15      (C)    attained at least two years of experience prior to
16   certification.
17      (2)    The exercise by an individual to practice in this
18   Commonwealth under this section constitutes:
19      (i)    Sufficient contact with this Commonwealth for the
20   exercise of personal jurisdiction by the board and the courts of
21   this Commonwealth over the individual in any action or
22   proceeding arising out of acts or omissions by the individual.
23      (ii)    Consent by the individual to the personal and subject
24   matter jurisdiction and disciplinary authority of the board.
25      (iii)    An agreement by the individual to comply with this act
26   and regulations promulgated by the board under this act.
27      (iv)    Consent by the individual to the appointment of the
28   board or other regulatory authority of the state in which the
29   principal place of business of the individual is located as the
30   agent upon which process may be served in any action or

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 1   proceeding by the board against the individual.
 2      (3)    An individual who practices public accounting under this
 3   section shall be subject to disciplinary action in this
 4   Commonwealth for any act or omission that would subject the
 5   holder of a Pennsylvania certificate or license to disciplinary
 6   action.
 7      (4)    If the board imposes discipline on an individual
 8   exercising the right to practice under this section, the board
 9   shall, as soon as practicable, notify the board of accountancy
10   or other regulatory authority in each state where the board has
11   learned during the disciplinary process that the individual has
12   been granted a certificate or license to practice public
13   accounting of the imposition of the discipline. If the order
14   imposing discipline is appealed or stayed, the board shall send
15   a subsequent notice to each regulatory authority advising of the
16   filing of the appeal or entry of the stay. As an alternative to
17   sending the notices to each regulatory authority, the board may
18   send the notices instead to a multi-state enforcement
19   information network maintained at the time by AICPA or NASBA.
20   The board may furnish investigative information and the hearing
21   record relating to the disciplinary proceeding to other
22   regulatory authorities upon request.
23      (5)    An individual practicing public accounting under this
24   section may identify that the individual practices with a
25   partnership, corporation or other association and may use the
26   name even if the partnership, corporation or other association
27   is not a licensee.
28      (6)    An individual practicing under this section or a firm or
29   qualified unlicensed entity practicing under section 5.4 may
30   provide professional services in this Commonwealth in the same

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 1   manner as a licensee, including without limitation, in person or
 2   by mail, telephone or electronic means.
 3      (7)   An individual whose principal place of business is not
 4   located in this Commonwealth and who holds a valid active
 5   license as a certified public accountant from a state that is
 6   valid in this Commonwealth as of the effective date of this
 7   clause shall continue to have all of the practice privileges of
 8   a licensee in this Commonwealth without the need to obtain a
 9   license under section 4.2 or 5.
10      (8)   The board shall not require notice or filing or payment
11   of a fee by an individual, firm or qualified unlicensed entity
12   in connection with practicing under section 5.4 or this section.
13      Section 7.   Section 8.2 of the act is amended by adding a
14   subsection to read:
15      Section 8.2.   Licenses to Practice.--* * *
16      (d.1)   A licensee practicing under reciprocity under section
17   5 or 5.1 or automatic mobility shall only be required to comply
18   with the continuing education requirements of the jurisdiction
19   where the licensee's principal license is active and renewed,
20   which is the state of the licensee's principal place of
21   business. If the licensee's principal place of business is
22   located in a state that has no continuing education requirements
23   for renewal of a license, the licensee shall comply with all
24   continuing education requirements for renewal under this act and
25   the board's regulations.
26      * * *
27      Section 8.   Sections 8.8(a)(3), 9.1(a) introductory
28   paragraph, (1) and (17), 9.2(e) and 12(a), (c), (f), (l.1),
29   (l.2), (m), (n), (q) and (r) of the act are amended to read:
30      Section 8.8.   Licensing of Firms.--(a)   The following shall

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 1   apply:
 2      * * *
 3      (3)    A new firm must designate a licensee of this
 4   Commonwealth, or for a firm which practices pursuant to section
 5   5.4 of this act, a licensee of another state who meets the
 6   requirements under section [5.2] 5.5 of this act, who is
 7   responsible for the proper registration of the firm and who
 8   identifies that individual to the board.
 9      * * *
10      Section 9.1.    Grounds for Discipline.--(a)   In accordance
11   with the procedure provided in section 9 of this act, the board
12   may revoke, suspend, limit or otherwise restrict the certificate
13   of a certified public accountant or the registration of a public
14   accountant, may revoke, suspend, limit or otherwise restrict any
15   license issued under this act, may censure or publicly reprimand
16   the holder of any certificate, registration or license, may
17   require completion of general or a specific number of continuing
18   professional education courses or may require more frequent peer
19   review or other remedial action, or may revoke, suspend or limit
20   the right of an individual to practice under section [5.2] 5.5
21   of this act or censure or publicly reprimand an individual
22   practicing under section [5.2] 5.5 of this act for any one or
23   any combination of the following causes:
24      (1)    Fraud or deceit in obtaining:
25      (i)    a certificate of certified public accountant;
26      (ii)    registration under this act;
27      (iii)    a license to practice under this act; or
28      (iv)    a determination that substantial equivalency or
29   automatic mobility exists with respect to an individual.
30      * * *

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 1      (17)    An act or omission by a licensee in another
 2   jurisdiction under substantial equivalency or automatic mobility
 3   that subjects the licensee to discipline in the other
 4   jurisdiction.
 5      * * *
 6      Section 9.2.   Reinstatement.--* * *
 7      (e)    Upon application in writing and after hearing pursuant
 8   to notice, the board may reinstate or modify the suspension of
 9   an individual's right to practice under section [5.2] 5.5 of
10   this act which has been revoked or suspended.
11      Section 12.    Unlawful Acts.--(a)   Except as provided in
12   sections [5.2 and] 5.4 and 5.5 of this act, it is unlawful for
13   any person to hold himself out as or otherwise use the title or
14   designation "certified public accountant," or the abbreviation
15   "CPA," or any other title, designation, words, letters or
16   abbreviation tending to indicate that the person is a certified
17   public accountant or engaged in the practice of public
18   accounting unless the person has received or has been notified
19   in writing by the board that he has qualified to receive a
20   certificate of certified public accountant issued by this
21   Commonwealth, which is not revoked or suspended.
22      * * *
23      (c)    Except as provided in sections [5.2 and] 5.4 and 5.5 of
24   this act, it is unlawful for any partnership, corporation or
25   other association to hold itself out as or otherwise use the
26   title or designation "certified public accountant" or "public
27   accountant" or the abbreviation "CPA" or "PA," or any other
28   title, designation, words, letters or abbreviation tending to
29   indicate that the partnership, corporation or other association
30   is composed of or includes certified public accountants or

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 1   public accountants unless the partnership, corporation or other
 2   association holds a current license under section 8.8 of this
 3   act.
 4      (f)   Except as provided in this subsection, in sections [5.2
 5   and] 5.4 and 5.5 of this act or in subsections (a) and (c), it
 6   is unlawful for any person to use a title that includes the word
 7   "certified" as a part thereof, or any other title or designation
 8   likely to be confused with "certified public accountant," or any
 9   title or designation implying or connoting accreditation by any
10   jurisdiction for the practice of any type of bookkeeping,
11   accounting, auditing, tax or other professional practice related
12   thereto, or to use any abbreviation of such title or
13   designation. It is not a violation of this subsection for an
14   individual:
15      * * *
16      (l.1)   It is unlawful for any person to sell or offer to sell
17   or fraudulently obtain, furnish or procure any certificate,
18   registration, license or determination of substantial
19   equivalency or automatic mobility under the provisions of this
20   act or cause or aid or abet another person to do so.
21      (l.2)   Except as provided in sections [5.2 and] 5.4 and 5.5
22   of this act, it is unlawful for any person that is not a
23   licensee to sign, affix a firm name to or otherwise issue any:
24      (1)   report; or
25      (2)   opinion, certificate or other communication respecting
26   compliance with conditions established by law or contract,
27   including, but not limited to, statutes, ordinances,
28   regulations, grants, loans and appropriations, together with any
29   wording, accompanying or contained in such opinion, certificate
30   or other communication that indicates that the person is

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 1   composed of or employs:
 2      (i)    accountants or auditors; or
 3      (ii)     persons having expert knowledge in accounting or
 4   auditing.
 5      * * *
 6      (m)    Except as provided in sections [5.2 and] 5.4 and 5.5 of
 7   this act, it is unlawful for any individual who is not a
 8   licensee to sign or affix his name or any trade or assumed name
 9   used by him in his profession or business to or otherwise issue
10   any:
11      (1)    report; or
12      (2)    opinion, certificate or other communication respecting
13   compliance with conditions established by law or contract,
14   including, but not limited to, statutes, ordinances,
15   regulations, grants, loans and appropriations, together with any
16   wording accompanying or contained in such opinion, certificate
17   or other communication, which indicates:
18      (i)    that he is an accountant or auditor; or
19      (ii)     that he has expert knowledge in accounting or auditing.
20   The provisions of this subsection shall not prohibit any
21   officer, employe, partner, or principal of any organization from
22   affixing his signature to any communication in reference to the
23   affairs of the organization with any wording designating the
24   position, title, or office which he holds in the organization,
25   nor shall the provisions of this subsection prohibit any act of
26   a public official or public employe in the performance of his
27   duties as such.
28      (n)    Except as provided in sections [5.2 and] 5.4 and 5.5 of
29   this act, it is unlawful for any person not a licensee to hold
30   himself or itself out to the public as an "auditor" or as an

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 1   "accountant and auditor." This subsection shall not prohibit any
 2   officer, employe, partner, or principal of any organization from
 3   describing himself by the position, title or office he holds in
 4   the organization, nor shall this subsection prohibit any action
 5   of a public official or public employe in the performance of his
 6   duties as such.
 7      * * *
 8      (q)   Except as provided in sections [5.2 and] 5.4 and 5.5 of
 9   this act, it is unlawful for any person not a licensee to engage
10   in the practice of public accounting in this Commonwealth.
11      (r)   Except as provided in sections [5.2 and] 5.4 and 5.5 of
12   this act, it is unlawful for any person not a licensee to
13   prepare financial information that is accompanied by a letter or
14   other text that does not comply with section 13(c) of this act.
15      Section 9.     This act shall take effect immediately.




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