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
SUPERVISION
Section 11.7 - Use of the designation "public accountant" and the abbreviation "PA"

Universal Citation: 49 PA Code ยง 11.7

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

(a) Only the following individuals and entities may use the designation "public accountant," the abbreviation "PA," or any other title, designation, words, letters or abbreviation tending to indicate that the user is a public accountant or is composed of public accountants:

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

(2) An individual who holds a certificate of certified public accountant from the Board or 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.

(4) An individual or firm practicing under substantial equivalency in accordance with § 11.5(e) (relating to temporary practice in this Commonwealth; practice under substantial equivalency).

(b) An individual or qualified association engaged in the practice of public accounting may not use the designation "public accountant," the abbreviation "PA," or any other title, designation, words, letters or abbreviation tending to indicate that the user is a public accountant or composed of public accountants unless the user holds a current license from the Board or the user is practicing under substantial equivalency in accordance with § 11.5(e).

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

(1) An individual who is registered by the Board as a public accountant but who does not hold a current license uses a business card bearing the designation "public accountant." Explanation: The individual shall obtain a current license to use the designation "public accountant."

(2) An individual who is certified by the Board as a CPA but who does not hold a current license signs tax returns that he prepares for clients as "John Doe, PA." Explanation: The individual shall obtain a current license to use the abbreviation "PA" because the preparation of tax returns while using such an abbreviation 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 in this §11.7 amended under section 3(a)(10)-(12) of the CPA Law (63 P.S. § 9.3(a)(10)-(12)).

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