Pennsylvania Code (Last Updated: April 5, 2016) |
Title 49. PROFESSIONAL AND VOCATIONAL STANDARDS |
PART I. Department of State |
Subpart A. Professional and Occupational Affairs |
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
The provisions of this Chapter 11 issued under section 3 of the CPA Law (63 P. S. § 9.3), unless otherwise noted.
The provisions of this Chapter 11 adopted September 1, 1963, unless otherwise noted.
This chapter cited in 12 Pa. Code § 123.6 (relating to procedures).