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§ 9.2c. State Board of Accountancy

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 63 P.S. Professions and Occupations (State Licensed)Effective: September 8, 2008

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: September 8, 2008
63 P.S. § 9.2c
§ 9.2c. State Board of Accountancy
Currentness
(a) The State Board of Accountancy shall consist of fifteen members, one of whom shall be the Commissioner of Professional and Occupational Affairs in the Department of State or a designee, one of whom shall be the Director of the Bureau of Consumer Protection in the Office of Attorney General or his designee, and the remaining thirteen of whom shall be appointed by the Governor, subject to the consent of the Senate, as follows:
(1) Nine members shall be certified public accountants, all of whom are licensees and at least six of whom are actively engaged in the practice of public accounting as their principal occupation at the time of their appointment. Two of the members who are certified public accountants shall be appointed from the eastern part of the State, two from the western part, two from the central part, and the remainder from any part of the State. At least two of the members who are certified public accountants shall be actively engaged at the time of their appointment in the practice of public accounting with firms that have five or fewer licensees participating in the firm's practice.
(2) Three members shall be persons who are not affiliated in any manner with the profession, who shall represent the public at large.
(3) One member shall be a public accountant who is a licensee engaged in the practice of public accounting as his or her principal occupation at the time of appointment. The public accountant member shall be eliminated and the number of certified public accountant members increased by one when the number of public accountants who are licensees falls below fifty for the first time. The elimination of the public accountant member as provided in this clause shall not have the effect of shortening the term of the incumbent public accountant member of the board.
(b) A full term of a member of the board shall be four years from the date of appointment, except that a member may continue to serve for a period not to exceed six months beyond the expiration of his term, if a successor has yet to be duly appointed and qualified according to law. A board member shall not serve more than two consecutive four-year terms and shall not be eligible for reappointment until after four years have elapsed.
(c) A majority of the duly appointed and qualified members of the board shall constitute a quorum. The board may act by a majority of the members present and voting at a meeting at which a quorum is present, except that action by the board under section 9, 14 or 16(c) of this act1 may only be taken by:
(1) a minimum number of eight affirmative votes if there are no vacancies on the board at the time; or
(2) a minimum number of seven affirmative votes if the current membership of the board is less than its full authorized membership.
(d) Each member of the board shall be paid reasonable traveling and other expenses and per diem compensation at the rate of sixty dollars ($60) for each day of actual service while on board business.
(e) A member who fails to attend three consecutive meetings shall forfeit his seat unless the Commissioner of Professional and Occupational Affairs, upon written request from the member, finds that the member should be excused from a meeting because of illness or the death of an immediate family member.
(f) In the event that any of the said members of the board shall die, resign or be removed during his term of office, his successor shall be appointed in the same way and with the same qualifications as set forth in this section and shall hold office for the unexpired term.
(g) A member of the board shall not:
(1) serve as a peer reviewer in a peer review of a licensee; or
(2) be a teacher or instructor in a coaching school that has as its primary purpose preparation for the examination or have a financial interest in such a coaching school.
(h) The board shall select from among its number a chairman, vice chairman and secretary.
(i) The department shall assign to the board such agents, clerks, stenographers, assistants and investigators as may be necessary to administer this act.

Credits

1947, May 26, P.L. 318, § 2.3, added 1984, March 7, P.L. 106, No. 23, § 3, effective April 1, 1984. Amended 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].

Footnotes

1
63 P.S. §§ 9.9, 9.14, 9.16.
63 P.S. § 9.2c, PA ST 63 P.S. § 9.2c
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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