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§ 9.4b. Requirements for issuance of certificate

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 63 P.S. Professions and Occupations (State Licensed)Effective: January 3, 2023

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 63 P.S. Professions and Occupations (State Licensed) (Refs & Annos)
Chapter 1. CPA Law (Refs & Annos)
Effective: January 3, 2023
63 P.S. § 9.4b
§ 9.4b. Requirements for issuance of certificate
Currentness
(a) The board shall issue a certificate upon application by an individual who has passed the examination and meets the education and experience requirements in this section.
(b) Except as provided under subsection (b.1), before an individual may take the examination, the board shall be satisfied that the individual:
(1) has attained eighteen years of age;
(2) is of good moral character; and
(3) has graduated with:
(i) a baccalaureate or higher degree from a college or university accredited by a nationally recognized accrediting agency recognized by the United States Department of Education, or a college or university approved by the board, and completed a total of one hundred fifty semester credits of post-secondary education, including at least a total of twenty-four semester credits of accounting and auditing, business law, economics, technology, finance or tax subjects of a content satisfactory to the board and an additional twelve semester credits in accounting and auditing subjects or tax subjects of a content satisfactory to the board, not necessarily as part of the individual's undergraduate or graduate work;
(ii) a baccalaureate degree from a college or university accredited by a nationally recognized accrediting agency recognized by the United States Department of Education, or a college or university approved by the board, and completed at least a total of twenty-four semester credits, which credits shall be in accounting and auditing, business law, economics, technology, finance or tax subjects of a content satisfactory to the board, not necessarily as a part of his undergraduate work; or
(iii) a Master's Degree or other post-graduate degree from a college or university accredited by a nationally recognized accrediting agency recognized by the United States Department of Education, or a college or university approved by the board, and completed at least a total of twenty-four semester credits, which credits shall be in accounting and auditing, business law, economics, technology, finance or tax subjects of a content satisfactory to the board, not necessarily as part of his undergraduate or graduate work.
(b.1) An individual may take the examination on or after the effective date of this subsection1 if the board is satisfied that the individual meets the requirements under subsection (b)(1) and (2) and has completed a total of one hundred twenty semester credits of post-secondary education.
(c) Before an individual who takes the examination under subsection (b)(3)(ii) or (iii) may be issued a certificate, the individual must also satisfy the education requirement in subsection (b)(3)(i).
(d) Before an individual may be issued a certificate, the board shall be satisfied that the individual has completed at least one year of experience that:
(1) was completed within sixty months preceding the date of application for a certificate;
(2) included providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills, which were gained through employment in government, industry, academia or public practice;
(3) was of a caliber satisfactory to the board; and
(4) was verified by an individual with a current license to practice public accounting as a certified public accountant or public accountant in this Commonwealth or another state or a substantially equivalent licensed individual from a foreign country.
(e) The following requirements may be complied with instead of the otherwise applicable provisions of subsections (b), (c) and (d):
(1) An individual who took the examination before December 31, 2011, but did not pass at least one part taken before that date, may not be issued a certificate until the individual:
(i) has satisfied the education requirement in subsection (c), if applicable; and
(ii) has completed at least one year of experience described in subsection (d)(2), (3) and (4) within one hundred twenty months preceding the date of application for a certificate.
(2) An individual who passed at least one part of the examination taken before December 31, 2011, pursuant to subsection (b)(3)(ii), may be issued a certificate before or after December 31, 2011, without satisfying the education requirement in subsection (c), but not until the individual has completed at least two years of experience that satisfies the requirements in subsection (d)(2), (3) and (4). The experience may be completed within one hundred-twenty months preceding the date of application for a certificate.
(3) An individual who passed at least one part of the examination taken before December 31, 2011, pursuant to subsection (b)(3)(iii), may be issued a certificate before or after December 31, 2011, without satisfying the education requirement in subsection (c) and may complete the one year of experience required by subsection (d) within one hundred twenty months preceding the date of application for a certificate.

Credits

1947, May 26, P.L. 318, No. 140, § 4.2, added 2008, July 9, P.L. 954, No. 73, § 4, effective in 60 days [Sept. 8, 2008]. Amended 2013, June 19, P.L. 46, No. 15, § 1, effective in 60 days [Aug. 19, 2013]; 2016, Nov. 4, P.L. 1186, No. 157, § 2, effective in 60 days [Jan. 3, 2017]; 2022, Nov. 3, P.L. 1724, No. 110, § 2, effective in 60 days [Jan. 3, 2023].

Footnotes

1
Subsec. (b.1) added by 2022, Nov. 3, P.L. 1724, No. 110, § 2, effective in 60 days [Jan. 3, 2023].
63 P.S. § 9.4b, PA ST 63 P.S. § 9.4b
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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