SB 719 — 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.   750

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                        SENATE BILL
                        No. 719
                                               Session of
                                                 2025

     INTRODUCED BY HUTCHINSON, PISCIOTTANO, PHILLIPS-HILL, FONTANA,
        COSTA, BAKER, KIM, FARRY, MILLER AND ROTHMAN, MAY 6, 2025

     REFERRED TO CONSUMER PROTECTION AND PROFESSIONAL LICENSURE,
        MAY 6, 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,
29   No.140), known as the CPA Law, is amended by adding definitions
 1   to read:
 2      Section 2.     Definitions.--The following words and phrases
 3   when used in this act shall have the meanings ascribed to them
 4   in this section unless the context clearly indicates otherwise:
 5      * * *
 6      "Automatic mobility."     The ability of a certified public
 7   accountant who is actively certified and licensed to practice
 8   public accounting in another state, is in good standing and
 9   whose principal place of business is outside of this
10   Commonwealth to immediately have practice privileges in this
11   Commonwealth without obtaining a license, giving notice or
12   paying a fee to the board, but is subject to the jurisdiction
13   and discipline authority of the board.
14      * * *
15      "Post-secondary."     Approved credits earned by an individual
16   through:
17      (1)     an accredited college or university;
18      (2)     an articulation agreement;
19      (3)     advanced placement courses or a dual enrollment program
20   prior to enrolling in a public accounting program; or
21      (4)     another means approved by the board.
22      * * *
23      Section 2.     Sections 3(a)(5)(v) and (vi) and (b) and 3.1(c)
24   of the act are amended to read:
25      Section 3.     General Powers of the Board.--(a)   The Board
26   shall have the power:
27      * * *
28      (5)     To:
29      * * *
30      (v)     revoke, suspend or limit the right of a person to

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 1   practice under section [5.2 or] 5.4 or 5.5 of this act;
 2       (vi)    censure or publicly reprimand a person practicing under
 3   section [5.2 or] 5.4 or 5.5; and
 4       * * *
 5       (b)    The board shall not require a photograph or character
 6   reference as part of an application for a certificate of
 7   certified public accountant[.] unless the character reference is
 8   necessary to comply with 63 Pa.C.S. § 3113(c) (relating to
 9   consideration of criminal convictions).
10       Section 3.1.    Examination.--
11       * * *
12       (c)    [Subject to such regulations as the board may adopt
13   governing reexaminations, a candidate shall be entitled to
14   retake the examination.] An applicant may take each part of the
15   examination in any order and retake a part of the examination
16   that the applicant did not pass. The applicant shall receive
17   credit for each part of the examination the applicant passed if
18   the applicant passes all parts of the examination within a
19   thirty-month period beginning on the date the applicant passes
20   one part of the examination. The board may extend the thirty-
21   month time frame if the applicant proves that there are
22   circumstances beyond the applicant's control that made the
23   applicant not pass all parts of the examination within the time
24   frame.
25       * * *
26       Section 3.   Section 4.2(b), (b.1), (c), (d) and (e) of the
27   act are amended and the section is amended by adding a
28   subsection to read:
29       Section 4.2.    Requirements for Issuance of Certificate.--* *
30   *

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

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

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 1   or public practice;
 2      (3)     was of a caliber satisfactory to the board; and
 3      (4)     was verified by an individual with a current license to
 4   practice public accounting as a certified public accountant or
 5   public accountant in this Commonwealth or another state or a
 6   substantially equivalent licensed individual from a foreign
 7   country or be verified using NASBA's Experience Verification
 8   Service.
 9      [(e)    The following requirements may be complied with instead
10   of the otherwise applicable provisions of subsections (b), (c)
11   and (d):
12      (1)     An individual who took the examination before December
13   31, 2011, but did not pass at least one part taken before that
14   date, may not be issued a certificate until the individual:
15      (i)     has satisfied the education requirement in subsection
16   (c), if applicable; and
17      (ii)    has completed at least one year of experience described
18   in subsection (d)(2), (3) and (4) within one hundred twenty
19   months preceding the date of application for a certificate.
20      (2)     An individual who passed at least one part of the
21   examination taken before December 31, 2011, pursuant to
22   subsection (b)(3)(ii), may be issued a certificate before or
23   after December 31, 2011, without satisfying the education
24   requirement in subsection (c), but not until the individual has
25   completed at least two years of experience that satisfies the
26   requirements in subsection (d)(2), (3) and (4). The experience
27   may be completed within one hundred-twenty months preceding the
28   date of application for a certificate.
29      (3)     An individual who passed at least one part of the
30   examination taken before December 31, 2011, pursuant to

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

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 1   shall have all the privileges and obligations of a licensee of
 2   the Commonwealth without the need to obtain a certificate or
 3   license under this act.
 4         (2)    Notwithstanding any other provision of this act, an
 5   individual whose principal place of business is not in this
 6   Commonwealth and who has a valid certificate or right to
 7   practice public accounting from a state that is not
 8   substantially equivalent shall be presumed to have
 9   qualifications substantially equivalent to the Commonwealth's
10   requirements and shall have all the privileges and obligations
11   of a licensee of the Commonwealth without the need to obtain a
12   certificate or license if there is substantial equivalency as to
13   the individual. In determining whether substantial equivalency
14   exists as to an individual, the order in which the individual
15   satisfied the experience, education and examination requirements
16   shall be disregarded.
17         (3)    The exercise by an individual of the right to practice
18   in this 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 the
26   provisions of this act and regulations promulgated by the board;
27   and
28         (iv)    consent by the individual to the appointment of the
29   board of accountancy or other regulatory authority of the state
30   in which the principal place of business of the individual is

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 1   located as the agent upon which process may be served in any
 2   action or proceeding by the board against the individual.
 3      (4)    An individual who exercises the right to practice under
 4   this section shall be subject to disciplinary action in this
 5   Commonwealth for any act or omission that would subject the
 6   holder of a Pennsylvania certificate or license to disciplinary
 7   action.
 8      (5)    An individual who passed the Uniform CPA Examination and
 9   holds a valid license to practice public accounting issued by
10   any other state on or before December 31, 2011, may be exempt
11   from the education requirements in section 4.2(b)(3)(i) and (c)
12   of this act for purposes of this section.
13      (6)    If the board imposes discipline on an individual
14   exercising the right to practice under this section, the board
15   shall, as soon as practicable, notify the board of accountancy
16   or other regulatory authority in each state where the board has
17   learned during the disciplinary process that the individual has
18   been granted a certificate or license to practice public
19   accounting of the imposition of the discipline. If the order
20   imposing discipline is appealed or stayed, the board shall send
21   a subsequent notice to each regulatory authority advising of the
22   filing of the appeal or entry of the stay. As an alternative to
23   sending the notices to each regulatory authority, the board may
24   send the notices instead to a multistate enforcement information
25   network maintained at the time by AICPA or NASBA. The board may
26   furnish investigative information and the hearing record
27   relating to the disciplinary proceeding to such other regulatory
28   authorities upon request.
29      (7)    An individual exercising the right to practice under
30   this section may identify the fact that the individual practices

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 1   with a partnership, corporation or other association and may use
 2   its name even if the partnership, corporation or other
 3   association is not a licensee.
 4      (8)   An individual practicing under this section or a firm or
 5   qualified unlicensed entity practicing under section 5.4 may
 6   provide professional services in this Commonwealth in the same
 7   manner as a licensee, including without limitation, in person or
 8   by mail, telephone or electronic means.
 9      (9)   The board shall not require a filing or payment of a fee
10   by an individual, firm or qualified unlicensed entity in
11   connection with practicing under this section or section 5.4.]
12      Section 5.   Sections 5.3 heading and (a) introductory
13   paragraph and 5.4 heading, (a) introductory paragraph and (b)(1)
14   of the act are amended to read:
15      Section 5.3.   Practice outside this Commonwealth under
16   [Substantial Equivalency] Automatic Mobility.--(a)   A licensee
17   who practices public accounting in another jurisdiction under
18   [substantial equivalency] automatic mobility shall be subject to
19   disciplinary action in this Commonwealth for an act or omission
20   in the other jurisdiction if the act or omission:
21      * * *
22      Section 5.4.   Practice by Firms and Unlicensed Entities under
23   [Substantial Equivalency] Automatic Mobility.--(a)   A firm may
24   practice public accounting in this Commonwealth through an
25   individual who is not a licensee if the individual has the right
26   to practice in this Commonwealth under section [5.2] 5.5 of this
27   act. The exercise by a firm of the right to practice through
28   such individuals under this subsection constitutes an agreement
29   by the firm:
30      * * *

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 1      (b)    A qualified unlicensed entity may practice public
 2   accounting in this Commonwealth through an individual who:
 3      (1)    has the right to practice in this Commonwealth under
 4   section [5.2] 5.5 of this act; or
 5      * * *
 6      Section 6.     The act is amended by adding a section to read:
 7      Section 5.5.     Practice in this Commonwealth by Individuals
 8   under Automatic Mobility.--(a)     An individual may practice
 9   public accounting in this Commonwealth under automatic mobility
10   as provided under section 5.4 and this section.
11      (b)    The following apply to practice in this Commonwealth
12   under automatic mobility:
13      (1)    Notwithstanding any other provision of this act, an
14   individual whose principal place of business is not located in
15   this Commonwealth and has a valid certificate or right to
16   practice public accounting from another state shall have all the
17   privileges and obligations of a licensee of the Commonwealth
18   without the need to obtain a certificate or license under this
19   act if the individual:
20      (i)    has:
21      (A)    obtained a baccalaureate degree with at least 150 credit
22   hours or a higher degree from an accredited college or
23   university and includes credits in accounting, auditing,
24   business law, economics, technology, finance, tax subjects or
25   any other courses approved by the board;
26      (B)    passed the examination; and
27      (C)    attained at least one year of experience prior to
28   certification; or
29      (ii)    has:
30      (A)    obtained a baccalaureate degree from an accredited

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

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 1   or other regulatory authority in each state where the board has
 2   learned during the disciplinary process that the individual has
 3   been granted a certificate or license to practice public
 4   accounting of the imposition of the discipline. If the order
 5   imposing discipline is appealed or stayed, the board shall send
 6   a subsequent notice to each regulatory authority advising of the
 7   filing of the appeal or entry of the stay. As an alternative to
 8   sending the notices to each regulatory authority, the board may
 9   send the notices instead to a multi-state enforcement
10   information network maintained at the time by AICPA or NASBA.
11   The board may furnish investigative information and the hearing
12   record relating to the disciplinary proceeding to other
13   regulatory authorities upon request.
14      (5)   An individual practicing public accounting under this
15   section may identify that the individual practices with a
16   partnership, corporation or other association and may use the
17   name even if the partnership, corporation or other association
18   is not a licensee.
19      (6)   An individual practicing under this section or a firm or
20   qualified unlicensed entity practicing under section 5.4 may
21   provide professional services in this Commonwealth in the same
22   manner as a licensee, including without limitation, in person or
23   by mail, telephone or electronic means.
24      (7)   An individual whose principal place of business is not
25   located in this Commonwealth and who holds a valid active
26   license as a certified public accountant from a state that is
27   valid in this Commonwealth as of the effective date of this
28   clause shall continue to have all of the privileges of a
29   licensee in this Commonwealth without the need to obtain a
30   license under section 4.2 or 5.

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 1      (8)   The board shall not require notice or filing or payment
 2   of a fee by an individual, firm or qualified unlicensed entity
 3   in connection with practicing under section 5.4 or this section.
 4      Section 7.   Section 8.2 of the act is amended by adding a
 5   subsection to read:
 6      Section 8.2.   Licenses to Practice.--* * *
 7      (d.1)   A license practicing under reciprocity under section 5
 8   or 5.1 or automatic mobility shall only be required to comply
 9   with the continuing education requirements of the jurisdiction
10   where the licensee's principal license is renewed as long as the
11   licensee maintains a substantial equivalency license in the
12   other state.
13      * * *
14      Section 8.   Sections 8.8(a)(3), 9.1(a) introductory
15   paragraph, (1) and (17), 9.2(e) and 12(a), (c), (f), (l.1),
16   (l.2), (m), (n), (q) and (r) of the act are amended to read:
17      Section 8.8.   Licensing of Firms.--(a)   The following shall
18   apply:
19      * * *
20      (3)   A new firm must designate a licensee of this
21   Commonwealth, or for a firm which practices pursuant to section
22   5.4 of this act, a licensee of another state who meets the
23   requirements under section [5.2] 5.5 of this act, who is
24   responsible for the proper registration of the firm and who
25   identifies that individual to the board.
26      * * *
27      Section 9.1.   Grounds for Discipline.--(a)   In accordance
28   with the procedure provided in section 9 of this act, the board
29   may revoke, suspend, limit or otherwise restrict the certificate
30   of a certified public accountant or the registration of a public

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 1   accountant, may revoke, suspend, limit or otherwise restrict any
 2   license issued under this act, may censure or publicly reprimand
 3   the holder of any certificate, registration or license, may
 4   require completion of general or a specific number of continuing
 5   professional education courses or may require more frequent peer
 6   review or other remedial action, or may revoke, suspend or limit
 7   the right of an individual to practice under section [5.2] 5.5
 8   of this act or censure or publicly reprimand an individual
 9   practicing under section [5.2] 5.5 of this act for any one or
10   any combination of the following causes:
11      (1)    Fraud or deceit in obtaining:
12      (i)    a certificate of certified public accountant;
13      (ii)    registration under this act;
14      (iii)    a license to practice under this act; or
15      (iv)    a determination that substantial equivalency or
16   automatic mobility exists with respect to an individual.
17      * * *
18      (17)    An act or omission by a licensee in another
19   jurisdiction under substantial equivalency or automatic mobility
20   that subjects the licensee to discipline in the other
21   jurisdiction.
22      Section 9.2.    Reinstatement.--* * *
23      (e)    Upon application in writing and after hearing pursuant
24   to notice, the board may reinstate or modify the suspension of
25   an individual's right to practice under section [5.2] 5.5 of
26   this act which has been revoked or suspended.
27      Section 12.    Unlawful Acts.--(a)   Except as provided in
28   sections [5.2 and] 5.4 and 5.5 of this act, it is unlawful for
29   any person to hold himself out as or otherwise use the title or
30   designation "certified public accountant," or the abbreviation

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 1   "CPA," or any other title, designation, words, letters or
 2   abbreviation tending to indicate that the person is a certified
 3   public accountant or engaged in the practice of public
 4   accounting unless the person has received or has been notified
 5   in writing by the board that he has qualified to receive a
 6   certificate of certified public accountant issued by this
 7   Commonwealth, which is not revoked or suspended.
 8      * * *
 9      (c)   Except as provided in sections [5.2 and] 5.4 and 5.5 of
10   this act, it is unlawful for any partnership, corporation or
11   other association to hold itself out as or otherwise use the
12   title or designation "certified public accountant" or "public
13   accountant" or the abbreviation "CPA" or "PA," or any other
14   title, designation, words, letters or abbreviation tending to
15   indicate that the partnership, corporation or other association
16   is composed of or includes certified public accountants or
17   public accountants unless the partnership, corporation or other
18   association holds a current license under section 8.8 of this
19   act.
20      (f)   Except as provided in this subsection, in sections [5.2
21   and] 5.4 and 5.5 of this act or in subsections (a) and (c), it
22   is unlawful for any person to use a title that includes the word
23   "certified" as a part thereof, or any other title or designation
24   likely to be confused with "certified public accountant," or any
25   title or designation implying or connoting accreditation by any
26   jurisdiction for the practice of any type of bookkeeping,
27   accounting, auditing, tax or other professional practice related
28   thereto, or to use any abbreviation of such title or
29   designation. It is not a violation of this subsection for an
30   individual:

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 1      * * *
 2      (l.1)     It is unlawful for any person to sell or offer to sell
 3   or fraudulently obtain, furnish or procure any certificate,
 4   registration, license or determination of substantial
 5   equivalency or automatic mobility under the provisions of this
 6   act or cause or aid or abet another person to do so.
 7      (l.2)     Except as provided in sections [5.2 and] 5.4 and 5.5
 8   of this act, it is unlawful for any person that is not a
 9   licensee to sign, affix a firm name to or otherwise issue any:
10      (1)    report; or
11      (2)    opinion, certificate or other communication respecting
12   compliance with conditions established by law or contract,
13   including, but not limited to, statutes, ordinances,
14   regulations, grants, loans and appropriations, together with any
15   wording, accompanying or contained in such opinion, certificate
16   or other communication that indicates that the person is
17   composed of or employs:
18      (i)    accountants or auditors; or
19      (ii)     persons having expert knowledge in accounting or
20   auditing.
21      * * *
22      (m)    Except as provided in sections [5.2 and] 5.4 and 5.5 of
23   this act, it is unlawful for any individual who is not a
24   licensee to sign or affix his name or any trade or assumed name
25   used by him in his profession or business to or otherwise issue
26   any:
27      (1)    report; or
28      (2)    opinion, certificate or other communication respecting
29   compliance with conditions established by law or contract,
30   including, but not limited to, statutes, ordinances,

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 1   regulations, grants, loans and appropriations, together with any
 2   wording accompanying or contained in such opinion, certificate
 3   or other communication, which indicates:
 4      (i)    that he is an accountant or auditor; or
 5      (ii)    that he has expert knowledge in accounting or auditing.
 6   The provisions of this subsection shall not prohibit any
 7   officer, employe, partner, or principal of any organization from
 8   affixing his signature to any communication in reference to the
 9   affairs of the organization with any wording designating the
10   position, title, or office which he holds in the organization,
11   nor shall the provisions of this subsection prohibit any act of
12   a public official or public employe in the performance of his
13   duties as such.
14      (n)    Except as provided in sections [5.2 and] 5.4 and 5.5 of
15   this act, it is unlawful for any person not a licensee to hold
16   himself or itself out to the public as an "auditor" or as an
17   "accountant and auditor." This subsection shall not prohibit any
18   officer, employe, partner, or principal of any organization from
19   describing himself by the position, title or office he holds in
20   the organization, nor shall this subsection prohibit any action
21   of a public official or public employe in the performance of his
22   duties as such.
23      * * *
24      (q)    Except as provided in sections [5.2 and] 5.4 and 5.5 of
25   this act, it is unlawful for any person not a licensee to engage
26   in the practice of public accounting in this Commonwealth.
27      (r)    Except as provided in sections [5.2 and] 5.4 and 5.5 of
28   this act, it is unlawful for any person not a licensee to
29   prepare financial information that is accompanied by a letter or
30   other text that does not comply with section 13(c) of this act.

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1     Section 9.    This act shall take effect immediately.




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