Chapter 11. State Board of Accountancy  


Section 11.1. Definitions
Section 11.2. [Reserved]
Section 11.3. Applicability of general rules
Section 11.4. Fees
Section 11.5. Temporary practice in this Commonwealth
Section 11.6. [Reserved]
Section 11.7. Use of the designation ‘‘public accountant’’ and the abbreviation ‘‘PA.’’
Section 11.8. Use of the designation ‘‘certified public accountant’’ and the abbreviation ‘‘CPA’’ in the practice of public accounting
Section 11.9. Use of the designation ‘‘certified public accountant’’ and the abbreviation ‘‘CPA’’ solely as mark of achievement by individual without current license
Section 11.11. [Reserved]
Section 11.12. [Reserved]
Section 11.13. [Reserved]
Section 11.14. [Reserved]
Section 11.15. [Reserved]
Section 11.16. Examination completion requirement
Section 11.17. [Reserved]
Section 11.18. Character references for examination
Section 11.19. [Reserved]
Section 11.21. Independence
Section 11.22. Integrity and objectivity
Section 11.23. Competence
Section 11.24. Commissions and referral fees
Section 11.25. Contingent fees
Section 11.26. Incompatible occupations
Section 11.27. Auditing standards and other technical standards
Section 11.28. Accounting principles
Section 11.29. Forecasts
Section 11.30. Confidential client information
Section 11.31. Records
Section 11.32. Acting through others
Section 11.33. Advertising
Section 11.34. Solicitation
Section 11.35. Form of practice
Section 11.36. Form of business name; disclosure
Section 11.41. [Reserved]
Section 11.51. [Reserved]
Section 11.52. [Reserved]
Section 11.53. [Reserved]
Section 11.54. [Reserved]
Section 11.55. Experience requirements for CPA certification
Section 11.56. Supervision of experience; verification
Section 11.61. Scope
Section 11.62. CPE requirement for issuance of license; waiver or extension
Section 11.63. CPE subject areas; relevance to professional competence
Section 11.64. Sources of CPE hours
Section 11.65. [Reserved]
Section 11.66. [Reserved]
Section 11.67. Reporting of CPE hours
Section 11.68. Documentation of CPE hours
Section 11.68a. Disciplinary action for failure to comply with CPE requirements
Section 11.69. [Reserved]
Section 11.69a. Approval of CPE program sponsor
Section 11.70. [Reserved]
Section 11.71. Responsibilities of CPE program sponsor
Section 11.71a. Offsite review of CPE program sponsor
Section 11.72. Withdrawal of approval of CPE program sponsor
Section 11.73. Interpretation of chapter
Section 11.81. Definitions
Section 11.82. Effective dates for peer review compliance; proof of compliance or exemption
Section 11.83. Administering organizations for peer review; firm membership not required
Section 11.84. Peer review standards
Section 11.85. Qualifications of peer reviewers
Section 11.86. Confidentiality of peer review reports

Notation

Authority

   The provisions of this Chapter 11 issued under section 3 of the CPA Law (63 P. S. §  9.3), unless otherwise noted.

Source

   The provisions of this Chapter 11 adopted September 1, 1963, unless otherwise noted.

Cross References

   This chapter cited in 12 Pa. Code §  123.6 (relating to procedures).