§ 9.3. General powers of the Board
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 63 P.S. Professions and Occupations (State Licensed)Effective: January 3, 2023
Effective: January 3, 2023
63 P.S. § 9.3
§ 9.3. General powers of the Board
(1) To provide for, regulate and approve the issuance of a certificate of certified public accountant to any person (a) who meets the requirements for the issuance of a certificate in this act; or (b) who meets the requirements for the issuance of a certificate by reciprocity in section 5 or 5.1 of this act.1
(3) To contract with a professional testing organization for the preparation and administration of the examination, in accordance with section 812.1(a)2 of the act of April 9, 1929 (P.L. 177, No. 175), known as “The Administrative Code of 1929,” and to establish prior to the administration of each examination an appropriate minimum passing score, in keeping with the purposes of this act.
(4) To keep a record showing the names and the places of business of persons to whom a certificate of certified public accountant has been issued under this act or prior laws and all other persons registered or holding licenses under this act or prior laws. The department shall furnish copies of such record to the public upon request and may establish a reasonable fee for such copies which shall not exceed the cost of reproduction.
(v) revoke, suspend or limit the right of a person to practice under section 5.2 or 5.43 of this act;
(vii) impose civil penalties as provided in section 164 for violation of this act.
(7) To arrange for assistance in the performance of its duties, to administer and enforce the laws of this Commonwealth relating to certification, registration, licensing and practice by certified public accountants, public accountants and firms and to instruct and require its agents to seek an injunction, or bring a prosecution for a violation of this act.
(8) To keep minutes and records of all its transactions and proceedings. To the extent required by the act of June 21, 1957 (P.L. 390, No. 212),5 referred to as the Right-to-Know Law, the department shall furnish copies of such minutes and records to the public upon request and may establish a reasonable fee for such copies which shall not exceed the cost of reproduction.
(10) To adopt, promulgate and enforce rules and regulations consistent with the provisions of this act establishing requirements of continuing education and peer review to be met by certified public accountants, public accountants and firms as a condition for renewal of biennial licenses to engage in the practice of public accounting in this Commonwealth. Such rules and regulations shall include, but not be limited to, analysis of continuing education records by a consultant whose analysis shall cover licensee forms and records of continuing education sponsors. The analysis shall be designed to determine compliance with all continuing education regulations of the board, including attendance of licensees, qualifications of sponsors and qualifications of courses for credit.
(11) To promulgate and amend rules, including adoption of a nationally recognized code of professional conduct, uniformly applicable to certified public accountants and public accountants, appropriate to establish and maintain a high standard of integrity, objectivity and dignity by certified public accountants, public accountants and firms.
Credits
1947, May 26, P.L. 318, § 3. Amended 1953, July 29, P.L. 953, § 1; 1961, Sept. 2, P.L. 1165, § 1. Affected 1968, July 31, P.L. 769, No. 240, art. VI, § 609(15). Amended 1974, Dec. 30, P.L. 1122, No. 362, § 2, imd. effective. Reenacted and amended 1976, Dec. 8, P.L. 1280, No. 286, § 4, imd. effective. Amended 1984, March 7, P.L. 106, No. 23, § 4, effective April 1, 1984; 1996, Dec. 4, P.L. 851, No. 140, § 3, effective in 60 days; 2008, July 9, P.L. 954, No. 73, § 1, effective in 60 days [Sept. 8, 2008]; 2022, Nov. 3, P.L. 1724, No. 110, § 1, effective in 60 days [Jan. 3, 2023].
Footnotes
63 P.S. §§ 9.5, 9.5a.
71 P.S. § 279.3a.
63 P.S. §§ 9.5b, 9.5d.
63 P.S. § 9.16.
65 P.S. § 66.1 et seq. (repealed); see 65 P.S. § 67.102.
63 P.S. § 9.3, PA ST 63 P.S. § 9.3
Current through the end of the 2023 Regular Session. Some statute sections may be more current, see credits for details.
End of Document |