reglab/statecodes huggingface dataset:
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › RELATIONS WITH CLIENTS AND PUBLIC › Section 11.27 - Auditing standards and other technical standards

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Auditing standards
. A
					 licensee may not permit his name to be associated with financial statements to
					 imply that he is acting as an independent public accountant with respect to the
					 financial statements unless he has complied with applicable GAAS. Statements on
					 auditing standards issued by the AICPA or other pronouncements having similar
					 generally recognized authority are considered to be interpretations of GAAS. A
					 licensee shall justify any departures from the standards.
(b)
Other technical
					 standards
. A licensee shall comply with other technical standards
					 promulgated by bodies of the AICPA, PCAOB or other recognized authorities
					 designated to establish the standards. A licensee shall justify any departures
					 from the standards.
The provisions of this §
													11.27 issued under section 506 of
						  The Administrative Code of 1929 (71 P. S. §
														186); and section 3(10)-(12) of The CPA Law
						  (63
						  P. S. §
														9.3(10)-(12)).
This section cited in 49 Pa. Code §
													11.23 (relating to competence);
						  and 49 Pa. Code §
													11.23a (relating to competence to
						  supervise attest services).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › RELATIONS WITH CLIENTS AND PUBLIC › Section 11.28 - Accounting principles

Current through Register Vol. 54, No. 28, July 13, 2024
A licensee may not express an opinion that financial
						statements are presented in conformity with GAAP if the financial statements
						contain any departure from GAAP that has a material effect on the financial
						statements taken as a whole, unless the licensee can demonstrate that by reason
						of unusual circumstances the financial statements would otherwise be
						misleading. In that case, the report of the licensee must describe the
						departure, the approximate effects thereof if practicable, and the reasons why
						compliance with the principle would result in a misleading statement. For
						purposes of this section, GAAP are considered to be defined by pronouncements
						issued by the Financial Accounting Standards Board and its predecessor entities
						and similar pronouncements issued by other entities having similar generally
						recognized authority.
The provisions of this §
													11.28 issued under section 506 of
						  The Administrative Code of 1929 (71 P. S. §
														186); and section 3(10)-(12) of The CPA Law
						  (63
						  P. S. §
														9.3(10)-(12)).
This section cited in 49 Pa. Code §
													11.23 (relating to
						  competence).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › RELATIONS WITH CLIENTS AND PUBLIC › Section 11.29 - Forecasts

Current through Register Vol. 54, No. 28, July 13, 2024
A licensee may not in the performance of professional
						services permit his name to be used in conjunction with any forecast of future
						transactions in a manner which may reasonably lead to the belief that the
						licensee vouches for the achievability of the forecast.
The provisions of this §
													11.29 issued under section 506 of
						  The Administrative Code of 1929 (71 P. S. §
														186); and section 3(10)-(12) of The CPA Law
						  (63
						  P. S. §
														9.3(10)-(12)).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › RELATIONS WITH CLIENTS AND PUBLIC › Section 11.30 - Confidential client information

Current through Register Vol. 54, No. 28, July 13, 2024
Except to the extent provided by section 11.1 of the act
						(63
						P. S. §
												9.11a), a licensee may not
						disclose confidential information pertaining to a client obtained in the course
						of performing professional services unless the client consents to the
						disclosure.
The provisions of this §
													11.30 issued under section 506 of
						  The Administrative Code of 1929 (71 P. S. §
														186); and section 3(10)-(12) of The CPA Law
						  (63
						  P. S. §
														9.3(10)-(12)).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › RELATIONS WITH CLIENTS AND PUBLIC › Section 11.31 - Records

Current through Register Vol. 54, No. 28, July 13, 2024
A licensee who is requested by a client or former client
						to furnish a document to which the client or former client is entitled under
						section 11 of the act (63 P. S. §
												9.11) shall comply with the request within a
						reasonable period of time.
The provisions of this §
													11.31 issued under section 506 of
						  The Administrative Code of 1929 (71 P. S. §
														186); and section 3(10)-(12) of The CPA Law
						  (63
						  P. S. §
														9.3(10)-(12)).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › RELATIONS WITH CLIENTS AND PUBLIC › Section 11.32 - Acting through others

Current through Register Vol. 54, No. 28, July 13, 2024
A licensee may not permit others to carry out on his
						behalf, either with or without compensation, acts which, if carried out by the
						licensee, would place him in violation of this chapter or of the
						act.
The provisions of this §
													11.32 issued under section 506 of
						  The Administrative Code of 1929 (71 P. S. §
														186); and section 3(10)-(12) of The CPA Law
						  (63
						  P. S. §
														9.3(10)-(12)).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › RELATIONS WITH CLIENTS AND PUBLIC › Section 11.33 - Advertising

Current through Register Vol. 54, No. 28, July 13, 2024
A licensee may not use or participate in the use of a
						form of public communication having reference to his professional services
						which contains a false, fraudulent, misleading or deceptive statement or claim.
						A false, fraudulent, misleading, or deceptive statement or claim includes but
						is not limited to a statement or claim which:
(1) Contains a misrepresentation of
					 fact.
(2) Is likely to mislead or
					 deceive because it fails to make full disclosure of relevant facts.
(3) Is intended or likely to create false or
					 unjustified expectations of favorable results.
(4) Implies educational or professional
					 attainments or licensing recognition not supported in fact.
(5) States or implies that the licensee has
					 received formal recognition as a specialist in an aspect of the practice of
					 public accountancy if this is not the case.
(6) Represents that professional services can
					 or will be competently performed for a stated fee when this is not the case or
					 makes representations with respect to fees for professional services that do
					 not disclose variables affecting the fees that will in fact be charged or when
					 such representations would prompt an ordinarily prudent person to believe that
					 such variable charges would be included.
(7) Contains other representations or
					 implications that in reasonable probability will cause an ordinarily prudent
					 person to misunderstand or be deceived.
The provisions of this §
													11.33 issued under section 506 of
						  The Administrative Code of 1929 (71 P. S. §
														186); and section 3(10)-(12) of The CPA Law
						  (63
						  P. S. §
														9.3(10)-(12)).
This section cited in 49 Pa. Code §
													11.34 (relating to
						  solicitation).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › RELATIONS WITH CLIENTS AND PUBLIC › Section 11.34 - Solicitation

Current through Register Vol. 54, No. 28, July 13, 2024
A licensee may not, by any direct personal communication,
						solicit an engagement to perform professional services:
(1) If the communication would violate §
											11.33 (relating to advertising) if
					 it were public communication.
(2)
					 By the use of coercion, duress, compulsion, intimidation, threats, overreaching
					 or vexatious or harassing conduct.
The provisions of this §
													11.34 issued under section 506 of
						  The Administrative Code of 1929 (71 P. S. §
														186); and section 3(10)-(12) of The CPA Law
						  (63
						  P. S. §
														9.3(10)-(12)).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › RELATIONS WITH CLIENTS AND PUBLIC › Section 11.35 - Form of practice

Current through Register Vol. 54, No. 28, July 13, 2024
A licensee may practice public accounting as a sole
						practitioner or firm, or as an employee of a sole practitioner or a member or
						employee of a firm, subject to the requirements of the act.
The provisions of this §
													11.35 issued under section 506 of
						  The Administrative Code of 1929 (71 P. S. §
														186); and section 3(10)-(12) act of The CPA
						  Law (63 P. S. §
														9.3(10)-(12)).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › RELATIONS WITH CLIENTS AND PUBLIC › Section 11.36 - Form of business name; disclosure

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
					 A licensee that is a firm or sole practitioner may use a fictitious name as a
					 business name.
(b) A sole
					 practitioner who uses a business name bearing the words "and company," "and
					 associates" or a variation of those words shall disclose in writing to a client
					 that he is a sole practitioner before renewing an engagement agreement with the
					 client and shall disclose in writing to a potential client that he is a sole
					 practitioner before entering into an engagement agreement with the potential
					 client.
The provisions of this §
													11.36 issued under section
						  3(a)(11) and (12) of The CPA Law (63 P. S. §
														9.3(10)-(12)).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › EXPERIENCE › Section 11.55 - Experience requirements for CPA certification

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General requirements.
Except as provided in subsection (b), a candidate for CPA certification shall
					 have completed at least 1,600 hours of qualifying experience during the
					 60-month period immediately preceding the date of application that 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. The 1,600 hours of qualifying experience shall be acquired
					 over a period of not less than 12 months.
(b)
Exceptions.
(1) A candidate who sat for the CPA
					 examination before December 31, 2011, but did not pass at least one part of the
					 examination before that date and satisfies the requirements of §
												11.57(a)(1)
					 (relating to education requirements for CPA certification) shall have completed
					 at least 1 year of qualifying experience meeting the requirements of
					 subsections (a) and (c) during the 120-month period immediately preceding the
					 date of application.
(2) A
					 candidate who passed at least one part of the CPA examination before December
					 31, 2011, and satisfies the requirements of §
												11.57(a)(2) shall
					 have completed at least 2 years of qualifying experience meeting the
					 requirements of subsections (a) and (c) during the 120-month period immediately
					 preceding the date of application.
(3) A candidate who passed at least one part
					 of the CPA examination before December 31, 2011, and satisfies the requirements
					 of §
												11.57(a)(3) shall
					 have completed at least 1 year of qualifying experience meeting the
					 requirements of subsections (a) and (c) during the 120-month period immediately
					 preceding the date of application.
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › EXPERIENCE › Section 11.56 - Verification of experience

Current through Register Vol. 54, No. 28, July 13, 2024
(a) To
					 receive credit for experience under §
											11.55 (relating to experience
					 requirements for CPA certification), a candidate for CPA certification shall
					 have the experience verified by an individual who meets the following
					 conditions at the time the experience is acquired:
(1) Holds a current license to practice as a
					 CPA or public accountant in this Commonwealth or another jurisdiction during
					 the entire period of verification.
(2) Either employs the candidate or is
					 employed by the same employer as the candidate, or has another similar
					 relationship approved by the Board prior to the period of
					 verification.
(3) Is directly or
					 indirectly responsible for evaluating the candidate's work.
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › EDUCATION › Section 11.57 - Education requirements for CPA certification

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General requirements.
A
					 candidate to sit for the CPA certification examination shall have graduated
					 with any of the following:
(1) 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 approved by the Board and completed a total of 150
					 semester credits of post-secondary education, including at least 24 semester
					 credits of accounting and auditing, business law, finance or tax subjects of a
					 content satisfactory to the Board, not necessarily as part of the candidate's
					 undergraduate or graduate work, and an additional 12 semester credits in
					 accounting, auditing and tax subjects of a content satisfactory to the Board,
					 not necessarily as part of the candidate's undergraduate or graduate
					 work.
(2) 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
					 approved by the Board and completed at least 24 semester credits in accounting
					 and auditing, business law, finance or tax subjects of a content satisfactory
					 to the Board, not necessarily as part of the candidate's undergraduate
					 work.
(3) 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 approved by the Board and completed at least 24
					 semester credits in accounting and auditing, business law, finance or tax
					 subjects of a content satisfactory to the Board, not necessarily as part of the
					 candidate's undergraduate or graduate work.
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › CONTINUING PROFESSIONAL EDUCATION › Section 11.61 - Scope

Current through Register Vol. 54, No. 28, July 13, 2024
Sections
						11.62-11.64, 11.67, 11.68, 11.68a,
						11.69a, 11.71 and 11.71a apply, as appropriate, to the following:
(1) An individual who needs CPE to obtain or
					 maintain a license to practice public accounting.
(2) An individual that serves or desires to
					 serve as a CPE program sponsor.
(3)
					 An entity that serves or desires to serve as a CPE program sponsor.
The provisions of this §
													11.61 amended under sections
						  3(a)(10) and 8.2 of the CPA Law (63 P. S. §§
														9.3(a)(10) and
						  9.8b).
This section cited in 49 Pa. Code §
													11.23a (relating to competence to
						  supervise attest services).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › CONTINUING PROFESSIONAL EDUCATION › Section 11.62 - CPE requirement for issuance of license; waiver or extension

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A regular or reciprocal applicant for an
					 initial license shall have completed 80 CPE hours, in the subject areas in
					 §
											11.63 (relating to CPE subject
					 areas; relevance to professional competence), during the 2-year period
					 preceding the filing date of the application. This requirement does not apply
					 to an applicant who passed the CPA examination during the same biennial renewal
					 period in which the application was filed.
(b) An applicant for renewal of a current
					 license shall have completed 80 CPE hours, in the subject areas in §
											11.63, during the 2-year period
					 preceding the start of the next license period. An applicant shall have
					 completed a minimum of 20 CPE hours during each year of the 2-year
					 period.
(c) An applicant for
					 reactivation of an expired or inactive license shall have completed 80 CPE
					 hours, in the subject areas in § 11.63, during the 2-year period preceding
					 the filing date of the application. This requirement does not apply to an
					 applicant who is reactivating a license within the same biennial renewal period
					 in which it was placed on inactive status.
(d) The Board may, upon application, waive in
					 whole or in part a CPE requirement upon a showing of individual hardship, such
					 as for reasons of health, military service or other good cause. The Board, upon
					 application, may extend the time period for completing CPE upon a showing that
					 the failure to timely comply was due to reasonable cause.
The provisions of this §
													11.62 issued under sections
						  3(a)(10) and (12) and 8.2(b) and (d) of the CPA Law (63 P. S. §§
														9.3(a)(10) and (12) and
						  9.8b(b) and (d)); amended
						  under section 3(a)(10) of the CPA Law (63 P. S. §
														9.3(a)(10)).
This section cited in 49 Pa. Code §
													11.23a (relating to competence to
						  supervise attest services); 49 Pa. Code §
													11.61 (relating to scope); 49 Pa.
						  Code §
													11.63 (relating to CPE subject
						  areas; relevance to professional competence); 49 Pa. Code §
													11.67 (relating to reporting of
						  CPE hours); 49 Pa. Code §
													11.68a (relating to disciplinary
						  action for failure to comply with CPE requirements); and 49 Pa. Code §
													43b.10a (relating to schedule of
						  civil penalties-accountants).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › CONTINUING PROFESSIONAL EDUCATION › Section 11.63 - CPE subject areas; relevance to professional competence

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The CPE hours required under §
											11.62 (relating to CPE requirement
					 for issuance of license; waiver or extension) must be in the following subject
					 areas and with the following minimum hours as noted:
(1) Accounting and attest-minimum of 24 CPE
					 hours if participating in attest activity; otherwise no minimum. A licensee who
					 supervises attest services and signs an accountant's report for attest services
					 may also need to complete additional CPE as provided in §
												11.23a (relating to competence to
					 supervise attest services).
(2)
					 Advisory services-no minimum.
(3)
					 Management-no minimum.
(4)
					 Professional skills development-no minimum.
(5) Specialized knowledge and applications-no
					 minimum.
(6) Taxation-no
					 minimum.
(7) Professional
					 ethics-minimum of 4 CPE hours (effective as a condition of obtaining a license
					 for the 2014-15 license period and thereafter).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › CONTINUING PROFESSIONAL EDUCATION › Section 11.64 - Sources of CPE hours

Current through Register Vol. 54, No. 28, July 13, 2024
The following are the acceptable sources of CPE
						hours:
(1)
Group study
					 programs offered by approved CPE program sponsors under §
												11.69a (relating to approval of
					 CPE program sponsor).
(i) Except as
					 provided in subparagraph (ii), a participant will receive 1 CPE hour for each
					 50 minutes of participation.
(ii) A
					 participant in a credit course offered by an accredited college or university
					 will receive 15 CPE hours for each semester credit hour earned and 10 CPE hours
					 for each quarter credit hour earned.
(iii) A participant will not receive CPE
					 credit for less than 50 minutes of participation.
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › CONTINUING PROFESSIONAL EDUCATION › Section 11.65 - Reserved

Current through Register Vol. 54, No. 28, July 13, 2024
The provisions of this §
													11.65 amended under sections
						  3(a)(10) and 6 of the CPA Law (63 P. S. §§
														9.3(a)(10) and
						  9.6); reserved under section
						  3(a)(10) of the CPA Law (63 P. S. §
														9.3(a)(10)).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › CONTINUING PROFESSIONAL EDUCATION › Section 11.67 - Reporting of CPE hours

Current through Register Vol. 54, No. 28, July 13, 2024
(a) An applicant
					 for an initial license who is required under §
											11.62(a)
					 (relating to CPE requirement for issuance of license; waiver or extension) to
					 complete CPE during the 2-year period preceding the filing date of the
					 application shall submit a summary report of CPE hours on a form provided by
					 the Board together with the CPE documentation required under §
											11.68 (relating to documentation
					 of CPE hours).
(b) An applicant for
					 renewal of a current license or for reactivation of an expired or inactive
					 license shall certify on the application that the applicant has completed the
					 requirements in §
											11.62 and §§
											11.63 and
					 11.64 (relating to CPE subject
					 areas; relevance to professional competence; and sources of CPE hours). In the
					 event a licensee is later selected by the Board for an audit of CPE hours, the
					 licensee shall submit a summary report of CPE hours on a form provided by the
					 Board together with the CPE documentation required under §
											11.68.
The provisions of this §
													11.67 amended under sections
						  3(a)(10) and 8.2 of the CPA Law (63 P. S. §§
														9.3(a)(10) and
						  9.8b).
This section cited in 49 Pa. Code §
													11.23a (relating to competence to
						  supervise attest services); 49 Pa. Code §
													11.61 (relating to scope); 49 Pa.
						  Code §
													11.68a (relating to disciplinary
						  action for failure to comply with CPE requirements); and 49 Pa. Code §
													43b.10a (relating to schedule of
						  civil penalties-accountants).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › CONTINUING PROFESSIONAL EDUCATION › Section 11.68 - Documentation of CPE hours

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The
					 following are acceptable forms of documentation of CPE hours:
(1) A certificate of completion issued by the
					 CPE program sponsor. A consolidated certificate of completion for multiple CPE
					 programs is acceptable as long as it includes the information in subparagraphs
					 (i)-(vii). The certificate must set forth the following:
(i) The CPE program sponsor's name.
(ii) The CPE program sponsor's approval
					 number issued by the Board, NASBA or another state's accountancy regulatory
					 body, as applicable.
(iii) The
					 title of the program.
(iv) The
					 location of the program, if a group study program, or a statement indicating
					 whether the program is an interactive or noninteractive individual study
					 program.
(v) The recommended CPE
					 hours and relevant CPE subject area (for example, accounting and attest,
					 taxation or professional ethics).
(vi) The name of the participant.
(vii) The name and signature of the CPE
					 program sponsor's representative.
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › CONTINUING PROFESSIONAL EDUCATION › Section 11.68a - Disciplinary action for failure to comply with CPE requirements

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Unless granted
					 an extension or waiver by the Board under §
											11.62(d)
					 (relating to CPE requirement for issuance of license; waiver or extension), and
					 except as provided in subsection (b), a licensee who fails to comply with
					 §§
											11.62-11.64,
					 11.67 and
					 11.68 will be subject to
					 disciplinary action in the case of a first offense under §
											43b.10a (relating to schedule of
					 civil penalties-accountants) or in the case of a second or subsequent offense
					 under section 9.1(a)(4) and (10) of the act (63 P. S. §
												9.9a(a)(4) and
					 (10)).
(b) A licensee who knowingly provides false
					 information on an application about compliance with CPE requirements will be
					 subject to disciplinary action under section 9.1(a)(1)(iii) of the
					 act.
(c) A licensee who is
					 disciplined for failure to comply with CPE requirements shall make up a
					 deficiency in CPE hours and submit documentation of the fact to the Board
					 within 6 months after imposition of the disciplinary sanction. A licensee who
					 fails to submit documentation of make-up CPE hours by the prescribed deadline
					 will undergo suspension of the licensee's license and underlying certificate of
					 CPA or public accountant registration until the documentation is
					 submitted.
The provisions of this §
													11.68a issued under section
						  3(a)(10) of the CPA Law (63 P. S. §
														9.3(a)(10)).
This section cited in 49 Pa. Code §
													11.23a (relating to competence to
						  supervise attest services); and 49 Pa. Code § 11.61 (relating to
						  scope).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › CONTINUING PROFESSIONAL EDUCATION › Section 11.69 - Reserved

Current through Register Vol. 54, No. 28, July 13, 2024
The provisions of this §
													11.69 amended under sections
						  3(a)(10) and 8.2 of the CPA Law (act) (63 P. S. §§
														9.3(a)(10) and
						  9.8b); reserved under section
						  3(a)(10) of the act (63 P. S. §
														9.3(a)(10)).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › CONTINUING PROFESSIONAL EDUCATION › Section 11.69a - Approval of CPE program sponsor

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Approval requirement.
Except as provided in subsection (b),
					 any individual or entity desiring to offer a program for CPE credit under this
					 chapter shall apply to the Board for approval as a CPE program
					 sponsor.
(b)
Exemption from
					 approval process.
The following are deemed approved CPE program
					 sponsors and are not required to submit applications for approval to the Board:
(1) An individual or entity that is a member
					 in good standing of NASBA's National Registry of CPE Program
					 Sponsors.
(2) An individual or
					 entity that is approved as a CPE program sponsor by the accountancy regulatory
					 body of a state that permits the practice of public accounting under principles
					 of substantial equivalency.
(3) A
					 college or university accredited by a Nationally recognized accrediting agency
					 recognized by the United States Department of Education when offered as part of
					 its approved curriculum.
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › CONTINUING PROFESSIONAL EDUCATION › Section 11.71 - Responsibilities of CPE program sponsor

Current through Register Vol. 54, No. 28, July 13, 2024
In addition to meeting the requirements in §
											11.69a (relating to approval of
						CPE program sponsor), a CPE program sponsor shall comply with the
						following:
(1)
Program level
					 of difficulty.
A CPE program sponsor shall specify the level of
					 knowledge to be imparted under the program. The levels of knowledge may be
					 expressed in a variety of ways, all of which should be informative to potential
					 participants. For example, a program may be described as having the objective
					 of imparting technical knowledge at levels such as basic, intermediate,
					 advanced or overview, which might be defined as follows:
(i) A basic level program teaches fundamental
					 principles or skills to participants having no prior exposure to the subject
					 area.
(ii) An intermediate level
					 program builds on a basic level program in order to relate fundamental
					 principles or skills to practical situations and extend them to a broader range
					 of applications.
(iii) An advanced
					 level program teaches participants to deal with complex situations.
(iv) An overview program enables participants
					 to develop perspective as to how a subject area relates to the broader aspects
					 of accounting or brings participants up-to-date on new developments in the
					 subject area.
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › CONTINUING PROFESSIONAL EDUCATION › Section 11.71a - Offsite review of CPE program sponsor

Current through Register Vol. 54, No. 28, July 13, 2024
A CPE program sponsor shall be subject to an offsite
						review of its CPE programs to ensure compliance with this chapter. The review
						will involve an in-depth audit of all course materials, documents and records
						maintained by the CPE program sponsor under this chapter, including:
(1) The information in §
											11.69a(c) 
					 (relating to approval of CPE program sponsor).
(2) The dates and locations of
					 programs.
(3) The program schedules
					 (that is, title of subject, instructor, time allotted, excluding breaks and
					 lunches).
(4) The names, titles and
					 degrees of instructors.
The provisions of this §
													11.71a amended under sections
						  3(a)(10) and 6 of the CPA Law (63 P. S. §§
														9.3(a)(10) and
						  9.6).
This section cited in 49 Pa. Code §
													11.23a (relating to competence to
						  supervise attest services); 49 Pa. Code §
													11.61 (relating to scope); and 49
						  Pa. Code §
													11.72 (relating to withdrawal of
						  approval of CPE program sponsor).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › CONTINUING PROFESSIONAL EDUCATION › Section 11.72 - Withdrawal of approval of CPE program sponsor

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The Board, following notice and hearing
					 under
					 2
					 Pa.C.S. §§
												501-508 (relating to
					 practice and procedure of Commonwealth agencies) may withdraw the approval of a
					 CPE program sponsor that the Board finds guilty of:
(1) Having acquired the Board's approval by
					 misrepresentation.
(2) Failing to
					 comply with §
												11.69a or §
												11.71 (relating to approval of CPE
					 program sponsor; and responsibilities of CPE program sponsor).
(3) Refusing to provide information requested
					 by the Board pursuant to an offsite review under §
												11.71a (relating to offsite review
					 of CPE program sponsor).
(4)
					 Indicating in any manner that it has been approved as a CPE program sponsor
					 prior to a CPE program sponsor approval number having been issued to
					 it.
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › INTERPRETATION › Section 11.73 - Interpretation of chapter

Current through Register Vol. 54, No. 28, July 13, 2024
This chapter may not be construed in a manner that would
						be in violation of or inconsistent with the act.
The provisions of this §
													11.73 amended under section
						  3(a)(11) and (12) of the CPA Law (63 P. S. §
														9.3(a)(11) and
						  (12)).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › PEER REVIEW › Section 11.81 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in this section
						and §§
											11.82-11.86 have the following meanings,
						unless the content clearly indicates otherwise:
Administering organization
-An entity
						that meets the standards specified by the Board for administering a peer review
						program.
Audit engagement
-An audit as defined in
						the AICPA's Statement on Auditing Standards.
Engagement review
-A peer review process
						which provides the reviewer with a reasonable basis for expressing limited
						assurance that:
(i) The financial
					 statements or information and the related accountant's report on the
					 accounting, review and attestation engagements submitted for review conform
					 with the requirements of professional standards in all material
					 respects.
(ii) The reviewed firm's
					 documentation conforms with the requirements of SSARS and SSAE applicable to
					 those engagements in all material respects.
Firm
-A licensee who is a sole
						practitioner or a licensee that is a qualified association as defined in
						section 2 of the act (63 P.S. §
												9.2).
Peer reviewer
-An individual who conducts
						an engagement or system review. The term includes an individual who serves as
						captain of a system review team.
Review engagement
-A review as defined in
						the AICPA's Statement of Standards on Accounting and Review Services.
Sole practitioner
-A licensed certified
						public accountant or licensed public accountant who practices public accounting
						on his own behalf.
System review
-A peer review process
						which provides the reviewer with a reasonable basis for expressing an opinion
						on whether, during the year under review:
(i) The reviewed firm's system of quality
					 control for its accounting and auditing practice has been designed in
					 accordance with quality control standards established by the AICPA.
(ii) Is being complied with to provide the
					 firm with reasonable assurance of conforming with professional standards in all
					 material respects.
The provisions of this §
													11.81 issued under section 8.9(c)
						  of the CPA Law (63 P.S. §
														9.8i(c)); amended under
						  section 3(a)(10)-(12) of the CPA Law (63 P.S. §
														9.3(a)(10)-(12)).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › PEER REVIEW › Section 11.82 - Peer review compliance

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Unless
					 subject to an exemption under section
					 8.9(g) of the act
					 (63
					 P.S. §
												9.8i(g)), a firm
					 shall complete a peer review as required under section 8.9(a), (b) and (d) of
					 the act as a condition of renewal of the firm's license.
(b) Unless required earlier under section
					 8.9(j) of the
					 act, a new firm that is required to complete a peer review shall undergo its
					 first peer review within 18 months after it is granted its initial license. A
					 firm that had been exempt from the peer review requirement under section
					 8.9(g)(2) of the
					 act or had otherwise not previously been required to undergo a peer review but
					 begins an engagement to perform an attest activity other than a compilation
					 shall complete a peer review within 18 months after commencing the
					 engagement.
(c) A nonexempt firm
					 that performs an audit or review engagement shall submit with its application
					 for initial licensure or license renewal a letter from the peer review
					 administering organization that evidences the firm's completion of a peer
					 review.
(d) A firm that performs an
					 audit or review engagement is entitled to an exemption from peer review if any
					 of the three conditions in section
					 8.9(g) of the act
					 apply. A firm claiming an exemption shall submit with its application for
					 initial licensure or license renewal information that substantiates its
					 entitlement to an exemption as follows:
(1)
Exemption under section 8.9(g)(1) of the act.
Both of the
					 following:
(i) A letter from an out-of-State
					 peer review administering organization evidencing the firm's completion of a
					 peer review, within 3 years prior to the date of the application, that meets
					 the requirements of the act and this chapter.
(ii) A statement that the firm's internal
					 inspection or monitoring procedures require that the firm's personnel from an
					 out-of-State office to perform an inspection of the firm's offices in this
					 Commonwealth at least once every 3 years.
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › PEER REVIEW › Section 11.83 - Administering organizations for peer review; firm membership not required

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The following
					 organizations are deemed qualified to administer peer review programs and do
					 not require prior approval from the Board:
(1)
					 The Securities and Exchange Commission Practice Section and the Private
					 Companies Practice Section of the AICPA.
(2) Any organization of licensed certified
					 public accountants or licensed public accountants that participates in the
					 AICPA Peer Review Program.
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › PEER REVIEW › Section 11.84 - Peer review standards

Current through Register Vol. 54, No. 28, July 13, 2024
A peer review shall be conducted in accordance with the
						AICPA's "Standards for Performing and Reporting on Peer Reviews" including
						interpretations thereof.
The provisions of this §
													11.84 issued under section 8.9(c)
						  of the CPA Law (63 P. S. §
														9.8i(c)).
This section cited in 49 Pa. Code §
													11.81 (relating to
						  definitions).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › PEER REVIEW › Section 11.85 - Qualifications of peer reviewers

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
					 A peer reviewer shall be a licensed certified public accountant or licensed
					 public accountant, whether a sole practitioner or part of a group practice. Who
					 is enrolled in a peer review program and who possesses the qualifications set
					 forth in the AICPA's "Standards for Performing and Reporting on Peer Reviews"
					 including interpretations thereof.
(b) The administering organization shall
					 ensure that its peer reviewers are qualified under subsection (a).
(c) A peer reviewer shall be independent
					 from, and have no conflict of interest with, the firm being reviewed.
The provisions of this §
													11.85 issued under section 8.9(c)
						  of the CPA Law (63 P. S. §
														9.8i(c)).
This section cited in 49 Pa. Code §
													11.81 (relating to
						  definitions).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 11 - STATE BOARD OF ACCOUNTANCY › PEER REVIEW › Section 11.86 - Confidentiality of peer review reports

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Peer review reports and related
					 information shall remain confidential except as provided in section 8.9(e) and
					 (h)(3) of the act (63 P. S. §
												9.8i(e) and
					 (h)(3)) and subsection (b).
(b) The Board has the right to inquire of an
					 administering organization whether a peer review report has been
					 accepted.
The provisions of this §
													11.86 issued under section 8.9(c)
						  of the CPA Law (63 P. S. §
														9.8i(c)).
This section cited in 49 Pa. Code §
													11.81 (relating to
						  definitions).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 13 - STATE BOARD OF FUNERAL DIRECTORS › LICENSURE › Section 13.11 - General requirements

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
					 Persons engaging in the profession of a funeral director in this Commonwealth
					 shall be licensed by the Board and by the Commissioner.
(b) To qualify as a candidate for the
					 licensing examination, the applicant shall be 21 years of age or older, of good
					 moral character and shall present satisfactory evidence to the Board that the
					 applicant has satisfied the educational and training requirements of the act
					 and this chapter.
(c) In addition
					 to the educational and training requirements, an applicant for licensure in
					 this Commonwealth shall pass a combined oral, practical and written
					 examination. A limited exception will be the granting of a restricted license
					 to estates, widow's or widower's of deceased funeral directors.
(d) An applicant for licensure as a funeral
					 director in this Commonwealth shall complete at least 3 hours of training in
					 child abuse recognition and reporting in accordance with §
											13.308(a) 
					 (relating to child abuse recognition and reporting-mandatory training
					 requirement) as a condition of licensure.
The provisions of this §
													13.11 amended under section 16(a)
						  of the Funeral Director Law (63 P.S. §
														479.16(a)); and
						  23 Pa.C.S. §§
														6301-6388.
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 13 - STATE BOARD OF FUNERAL DIRECTORS › LICENSURE › Section 13.12 - Fees

Current through Register Vol. 54, No. 28, July 13, 2024
Following is the schedule of fees charged by the
						Board:
Initial registration for student trainee...$25
Annual registration for student trainee...$15
Initial registration for resident intern...$25
Initial registration for preceptor or
						change...$25
Initial license for funeral director...$25
Initial license for restricted business corporation,
						professional corporation, partnership or shared funeral
						establishment...$150
Initial license for estate or widow, sole proprietorship
						or branch office...$125
Initial registration for supervisor...$25
Change director or name on existing license without
						reinspection...$35
Address change with inspection...$125
Reinspection after failure...$85
Certification...$25
Verification of licensure or registration...$15
Biennial renewal...$400
Application for limited license...$35
Biennial renewal of limited license...$35
Application for continuing education
						course...$100
Application for continuing education
						provider...$100
Renewal of registration of continuing education
						provider...$50
The provisions of this §
													13.12 amended under sections 9(c),
						  10(b), 16(a) and 18.1 of the Funeral Director Law (63 P.S. §§
														479.9(c),
						  479.10(b), 479.16(a) and
						  479.18.1); and section
						  812.1 of The Administrative Code
						  of 1929 (71 P.S. §
														279.3a).
This section cited in 49 Pa. Code §
													13.77 (relating to limited
						  license); and 49 Pa. Code §
													13.404 (relating to approval of
						  continuing education courses or
						  providers).
Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 13 - STATE BOARD OF FUNERAL DIRECTORS › STUDENT TRAINEE › Section 13.21 - Qualification

Current through Register Vol. 54, No. 28, July 13, 2024
(a) To qualify as a
					 student trainee, an applicant shall show evidence of high school graduation.
					 Fulfillment of the college education requirement of subsection (b) is
					 acceptable as evidence of high school graduation.
(b) At least 2 years of college credits in
					 liberal arts is required. For purposes of this section, a minimum of 60
					 semester hours will constitute the equivalent of 2 years of college
					 credit.
(c) An applicant, while
					 attending an accredited college or university, shall file a declaration of the
					 applicant's intent to procure funeral service licensing and shall submit an
					 application for a student trainee registration card renewable
					 annually.