Bill > SB942

This bill establishes new professional standards and guidelines for employees of the Department of the Auditor General, focusing on ensuring high-quality audits. The legislation defines specific qualifications for auditors conducting forensic and fraud audits, requiring forensic auditors to be both Certified Public Accountants (CPAs) and Certified Fraud Examiners, while fraud auditors must be Certified Fraud Examiners. New department employees will be prohibited from conducting audits for which they are not qualified, though current employees can continue their existing audit work. The bill encourages employee certification by developing a department policy that provides resources and financial incentives for obtaining necessary professional certifications. It also outlines circumstances under which the department may conduct forensic and fraud audits, such as requests from state agencies or indications of potential financial irregularities. The department is required to share audit results with the Governor and General Assembly members, and must report any evidence of criminal activity to the Office of Attorney General. Additionally, the bill grants the Auditor General expanded subpoena powers to obtain documents and testimony, with strict confidentiality provisions, and allows the department to use the Committee of Sponsoring Organizations of the Treadway Commission's standards as a guide for conducting audits. The act will take effect 60 days after its passage.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=S&type=B&bn=942