Section 11.56. Supervision of experience; verification

(a) To receive credit for experience under § 11.55 (relating to experience requirements for CPA certification), a candidate for CPA certification shall acquire the experience under the supervision of an individual who meets the following conditions at the time the experience is acquired:

(1) Holds a current license to practice as a CPA or public accountant in this Commonwealth or another jurisdiction.

(2) Either employs the candidate or is employed by the same employer as the candidate. The supervisor may not be a member of a public accounting firm that is independent of the entity that employs the candidate.

(3) Is responsible for and personally evaluates the candidate’s work.

(b) A supervisor shall submit a verified statement regarding the candidate’s experience on a form provided by the Board, specifying the dates of supervision and the types and hours of experience acquired.

(c) A supervisor who submits a verified statement shall be responsible for its accuracy. A supervisor who knowingly submits a false or inaccurate verified statement or who refuses to submit a verified statement when qualified experience has been acquired shall be subject to disciplinary action under section 9.1 of the act (63 P. S. § 9.9a).

The provisions of this § 11.56 adopted May 7, 1993, effective May 8, 1993, 23 Pa.B. 2231; amended July 27, 2007, effective July 28, 2007, 37 Pa.B. 4055. Immediately preceding text appears at serial page (272591).

Notation

Authority

The provisions of this § 11.56 amended under section 3(a)(10)—(12) of the CPA Law (63 P. S. § 9.3(a)(10)—(12)).

Cross References

This section cited in 49 Pa. Code § 11.55 (relating to experience requirements for CPA certification).