Home Table of Contents

§ 9.5. Certificates issued by domestic reciprocity

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 63 P.S. Professions and Occupations (State Licensed)Effective: January 3, 2017

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, 2017
63 P.S. § 9.5
§ 9.5. Certificates issued by domestic reciprocity
(a) Without requiring the examination otherwise required under section 4.21 of this act, the board may, in its discretion, issue a certificate of certified public accountant to a holder of a certificate of certified public accountant then in full force and effect issued by any other state following passage of an examination if the applicant shall submit evidence satisfactory to the board that he:
(1) possesses the general qualifications specified in section 4.2(b)(1) and (2) of this act, has passed the examination required to practice as a certified public accountant under the laws of the other state, meets the continuing education requirements specified in section 8.2(b)2 of this act and has the experience required under section 4.2(d)(2), (3) and (4) of this act; or
(2) has passed the examination required to practice as a certified public accountant under the laws of the other state and has held a certificate and license to practice public accounting for the immediately preceding five years in another state.
(b) An applicant for a certificate under this section shall list in the application all states and foreign jurisdictions in which the applicant has applied for or holds a designation or certificate to practice public accounting.
(c) Each holder of a certificate issued under this section shall notify the board in writing within thirty days after its occurrence of any issuance, denial, revocation or suspension of his designation, certificate or license to practice public accounting or the commencement of a disciplinary or enforcement action against him or his firm by any state or foreign jurisdiction.

Credits

1947, May 26, P.L. 318, § 5. Amended 1953, July 29, P.L. 953, § 1; 1961, Sept. 2, P.L. 1165, § 3; 1974, Dec. 30, P.L. 1122, No. 362, § 4, 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, § 7, effective April 1, 1984; 1996, Dec. 4, P.L. 851, No. 140, § 5, effective in 60 days; 2008, July 9, P.L. 954, No. 73, § 5, effective in 60 days [Sept. 8, 2008]; 2016, Nov. 4, P.L. 1186, No. 157, § 3, effective in 60 days [Jan. 3, 2017].

Footnotes

63 P.S. § 9.4b.
63 P.S. § 9.8b.
63 P.S. § 9.5, PA ST 63 P.S. § 9.5
Current through the end of the 2023 Regular Session. Some statute sections may be more current, see credits for details.
End of Document