§ 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
Effective: January 3, 2023
63 P.S. § 9.4b
§ 9.4b. Requirements for issuance of certificate
(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.
(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
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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