Pennsylvania Code
Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS
Part I - DEPARTMENT OF STATE
Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS
Chapter 11 - STATE BOARD OF ACCOUNTANCY
GENERAL PROVISIONS
Section 11.5 - Temporary practice in this Commonwealth; practice under substantial equivalency

Universal Citation: 49 PA Code ยง 11.5

Current through Register Vol. 54, No. 44, November 2, 2024

(a) Requirements for temporary practice. Except as provided in subsection (e), a CPA or qualified association composed of CPAs of another state may temporarily practice public accounting in this Commonwealth, if the CPA or qualified association:

(1) Holds a current license or registration to practice public accounting in the other state.

(2) Concurrently practices public accounting in the other state.

(3) Obtains from the Board a temporary practice permit prior to performing the temporary work.

(b) Temporary practice permit. The temporary practice permit:

(1) Allows the permitholder to work for not more than 500 hours in this Commonwealth during a 12-month period, except that this 500-hour limitation does not apply if the permitholder is working only on a single, nonrecurring engagement.

(2) Is valid for not more than 12 months.

(3) Is renewable if the permit was not granted for a single, nonrecurring engagement in excess of 500 hours.

(c) Failure to meet requirements for temporary practice. Except as provided in subsection (e), a CPA or qualified association of CPAs of another state that desires to practice public accounting in this Commonwealth but does not qualify for a temporary practice permit shall comply, as appropriate, with sections 5, 8.2 and 8.8 of the act (63 P.S. §§ 9.5, 9.8b and 9.8h).

(d) Exemption from requirement of temporary practice permit. Subsection (a) does not apply to a CPA or qualified association of CPAs of another state that, while not holding out as a CPA, public accountant or licensee, offers and renders in this Commonwealth bookkeeping and similar technical services or other services involving the use of accounting skills, including the preparation of tax returns and the preparation of financial information without issuing a report or other communication that expresses an opinion or assurance on the statements.

(e) Practice under substantial equivalency. An individual who satisfies the requirements of section 5.2 of the act (63 P.S. § 9.5b) may practice public accounting in this Commonwealth to the extent authorized by section 5.2 of the act without holding a registration, certificate or temporary practice permit from the Board. A firm that satisfies the requirements of section 5.4 of the act (63 P.S. § 9.5d) may practice public accounting in this Commonwealth to the extent authorized by section 5.4 of the act without holding a current license or temporary practice permit from the Board.

The provisions of this §11.5 issued under section 13(b) of the CPA Law (63 P.S. § 9.13(b)); amended under sections 3(a)(10)-(12) and (b), 6 and 9.2(d)(2) of the CPA Law (63 P.S. §§ 9.3(a)(10)-(12) and (b), 9.6 and 9.9b(d)(2)).

This section cited in 49 Pa. Code § 11.7 (relating to use of the designation "public accountant" and the abbreviation "PA"); and 49 Pa. Code § 11.8 (relating to use of the designation "certified public accountant" and the abbreviation "CPA" in the practice of public accounting).

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