Pennsylvania 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.

Bill Text

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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