(a) Except as provided in sections 5.2 and 5.4¹ 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.

(b) It is unlawful for any person to hold himself out or otherwise use the title “certified public accountant,” “public accountant” or any abbreviation thereof, or the letters “CPA” or “PA” by virtue of any certificate, registration or license illegally or fraudulently obtained by the person, or issued unlawfully or through any fraudulent representation or deceit, or misstatement of material fact or fraudulent concealment of a material fact made or induced or aided or abetted by the person.

(c) Except as provided in sections 5.2 and 5.4 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 public accountants unless the partnership, corporation or other association holds a current license under section 8.8² of this act.

(d), (e) Deleted.

(f) Except as provided in this subsection, in sections 5.2 and 5.4 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:

(g) to (i) Deleted.

(j) It is unlawful for any person to hold himself out as or otherwise use the title or designation “public accountant” or the abbreviation “PA” or any other title, designation, words, letters or abbreviation tending to indicate that the person is a public accountant, unless such person is registered as a public accountant and is a licensee, or unless such person has received, or has been notified in writing by the board that he has qualified to receive a certificate as certified public accountant issued by this Commonwealth.

(k) Deleted.

(l) It is unlawful for any person, partnership or corporation to hold himself or itself out as or otherwise use the title or designation “certified accountant,” “chartered accountant,” “enrolled accountant,” “licensed accountant,” “registered accountant,” “licensed public accountant,” “registered public accountant” or “accredited accountant” or any other title or designation likely to be confused with “certified public accountant” or “public accountant,” or any abbreviation of any of those prohibited titles or designations or similar abbreviations likely to be confused with “CPA,” except that a person who is a licensee may hold himself out to the public as an “accountant,” “auditor” or “accountant and auditor.” It is not a violation of this clause for an individual designated by the Internal Revenue Service as an enrolled agent to use that title or the abbreviation “EA.”

(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 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 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:

(l.3) It is unlawful for a licensee to use a professional or firm name that the licensee is prohibited from using by other applicable provision of law or that is misleading as to the persons who are partners, officers, members, directors, employees or shareholders of the firm or as to any other matter, except that the names of one or more former partners, shareholders or members may be included in the name of a firm or its successor.

(m) Except as provided in sections 5.2 and 5.4 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:

(n) Except as provided in sections 5.2 and 5.4 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 “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.

(o) It is unlawful for any person to hold himself or itself out as a member of any society, association or organization of certified public accountants or public accountants, unless such person holds a valid certificate of certified public accountant issued by this Commonwealth or by some state or is registered as a public accountant in this Commonwealth or, in the case of a firm, is licensed under section 8.8 of this act.

(p) Commissions and referral fees shall comply with the following:

(q) Except as provided in sections 5.2 and 5.4 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 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)³ of this act.