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Bill > HB1410
PA HB1410
PA HB1410Further 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
07/01/2025
07/01/2025
In Committee
07/01/2025
07/01/2025
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 updates Pennsylvania's Certified Public Accountant (CPA) Law by introducing several key changes to professional accounting regulations. The bill modifies definitions, examination requirements, and practice privileges for accountants, most notably by replacing the concept of "substantial equivalency" with "automatic mobility" for out-of-state CPAs. Under the new automatic mobility provisions, CPAs from other states can practice in Pennsylvania without obtaining a separate license, provided they meet specific education and experience requirements, such as having a baccalaureate degree with at least 150 semester credit hours and passing the CPA examination. The bill also updates examination retake rules, allowing candidates to take exam parts in any order and providing a 30-month rolling window to pass all sections. Additionally, the bill revises education and experience requirements for certification, including more flexible pathways for earning post-secondary credits and clarifying experience verification processes. The bill aims to streamline licensing procedures, enhance professional mobility for CPAs, and maintain rigorous professional standards by ensuring disciplinary oversight for out-of-state practitioners practicing in Pennsylvania.
Committee Categories
Labor and Employment
Sponsors (18)
Ben Sanchez (D)*,
Aaron Bernstine (R),
Missy Cerrato (D),
José Giral (D),
Roni Green (D),
Keith Greiner (R),
Pat Harkins (D),
Carol Hill-Evans (D),
Lee James (R),
Dallas Kephart (R),
Maureen Madden (D),
Steve Malagari (D),
Kristin Marcell (R),
Joe McAndrew (D),
Nikki Rivera (D),
Greg Scott (D),
Jared Solomon (D),
Arvind Venkat (D),
Last Action
Referred to Professional Licensure (on 07/01/2025)
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