Section 11.8. Use of the designation ‘‘certified public accountant’’ and the abbreviation ‘‘CPA’’ in the practice of public accounting

(a) Only the following individuals and entities may use the designation ‘‘certified public accountant,’’ the abbreviation ‘‘CPA’’ or any other designation, title, words, letters or abbreviation tending to indicate that the user is a CPA or composed of CPAs, while engaged in the practice of public accounting:

(1) An individual who holds a certificate of certified public accountant and current license from the Board.

(2) An individual who holds a public accountant registration and current license from the Board and who has received written notification from the Board that he is qualified to receive a certificate of certified public accountant.

(3) A qualified association that holds a current license from the Board.

(b) An individual or qualified association engaged in the practice of public accounting may not use the designation ‘‘certified public accountant,’’ the abbreviation ‘‘CPA’’ or any other title, designation, words, letters or abbreviation tending to indicate that the user is a CPA or composed of CPAs unless the user holds a current license from the Board.

(c) The following are examples of unlawful use under this section:

(1) An individual who is certified by the Board as a CPA but who does not hold a current license offers to establish a bookkeeping system for a potential client and tells the potential client that he is a ‘‘certified public accountant.’’ Explanation: The individual shall obtain a current license to use the designation ‘‘certified public accountant’’ because offering to perform a service related to accounting while using the designation constitutes the practice of public accounting.

(2) An unlicensed partnership comprised of two individuals—‘‘Smith’’ and ‘‘Brown’’—who possess certificates of certified public accountant and current licenses from the Board offers to perform tax preparation services for clients under the business name ‘‘Smith & Brown, CPAs.’’ Explanation: The partnership, being a qualified association, shall obtain a current license to use the designation ‘‘CPAs’’ because offering to prepare tax returns while using the designation constitutes the practice of public accounting.

(d) An individual or entity that violates this section shall be subject to disciplinary action, as appropriate, under sections 9.1, 12, 14 and 16 of the act (63 P. S. § § 9.9a, 9.9c, 9.14 and 9.16).

The provisions of this § 11.8 adopted November 30, 1990, effective December 1, 1990, 20 Pa.B. 5934; amended July 27, 2007, effective July 28, 2007, 37 Pa.B. 4055. Immediately preceding text appears at serial pages (206105) to (206106).

Notation

Authority

The provisions of this § 11.8 amended under section 9.3(a)(11) and (12) of The CPA Law (63 P. S. § 9.3(a)(11) and (12)).