Bill
Bill > SB719
PA SB719
Further providing for definitions, for general powers of the board, for examination and for requirements for issuance of certificate; repealing provisions relating to practice in this Commonwealth by individuals under substantial equivalency; further providing for practice outside this Commonwealth under substantial equivalency and for practice by firms and unlicensed entities under substantial equivalency; providing for practice in this Commonwealth by individuals under automatic mobility; and
summary
Introduced
05/06/2025
05/06/2025
In Committee
05/06/2025
05/06/2025
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
Amending the act of May 26, 1947 (P.L.318, No.140), entitled "An act relating to the practice of public accounting; providing for the examination, education and experience requirements for certification of certified public accountants and for the licensing of certified public accountants, public accountants and firms; requiring continuing education and peer review; providing for the organization and ownership of firms and for the procedures and grounds for discipline and reinstatement of licensees; prescribing the powers and duties of the State Board of Accountancy and the Department of State; providing for ownership of working papers and confidentiality; regulating the professional responsibility of licensees; defining unlawful acts and acts not unlawful; providing penalties; and repealing existing laws," further providing for definitions, for general powers of the board, for examination and for requirements for issuance of certificate; repealing provisions relating to practice in this Commonwealth by individuals under substantial equivalency; further providing for practice outside this Commonwealth under substantial equivalency and for practice by firms and unlicensed entities under substantial equivalency; providing for practice in this Commonwealth by individuals under automatic mobility; and further providing for licenses to practice, for licensing of firms, for grounds for discipline, for reinstatement and for unlawful acts.
AI Summary
This bill amends Pennsylvania's Certified Public Accountant (CPA) Law to introduce "automatic mobility" for CPAs and make several changes to professional licensing requirements. The bill updates definitions to include "automatic mobility" as the ability for a CPA licensed in another state to practice in Pennsylvania without obtaining a new license, and expands the definition of "post-secondary" credits to include more educational pathways. It modifies examination and certification requirements, allowing candidates more flexibility in taking and retaking exam parts within a 30-month period. The bill removes previous provisions about practice under "substantial equivalency" and replaces them with new automatic mobility rules that allow out-of-state CPAs to practice in Pennsylvania if they meet specific education, examination, and experience criteria. Specifically, CPAs can practice in Pennsylvania if they have either a bachelor's degree with 150 credit hours and one year of experience, or a bachelor's degree with accounting-related credits and two years of experience. The bill also updates provisions related to disciplinary actions, continuing education requirements, and licensing of accounting firms, making it easier for qualified CPAs from other states to work in Pennsylvania while maintaining professional standards and board oversight.
Committee Categories
Labor and Employment
Sponsors (10)
Scott Hutchinson (R)*,
Lisa Baker (R),
Jay Costa (D),
Frank Farry (R),
Wayne Fontana (D),
Patty Kim (D),
Nick Miller (D),
Kristin Phillips-Hill (R),
Nickolas Pisciottano (D),
Greg Rothman (R),
Last Action
Consumer Protection And Professional Licensure (s) Hearing (10:45:00 5/13/2025 Hearing Room 1 North Office Bldg. (LIVE STREAMED)) (on 05/13/2025)
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