Current through Register Vol. 54, No. 44, November 2, 2024
(a) An individual
who holds a certificate of certified public accountant but does not maintain a
current license to practice public accounting, or an individual who has
received notification from the Board that he is qualified to receive a
certificate of certified public accountant, may use the designation "certified
public accountant" and the abbreviation "CPA" solely as a mark of achievement
subject to the following conditions:
(1) The
certificate of certified public accountant has not been suspended or
revoked.
(2) The individual has
notified the Board in writing that he wishes to be placed on inactive
status.
(3) The individual does not
practice or offer to practice public accounting and is not a member or employee
of a public accounting firm.
(4)
The individual does not hold himself out to be in the practice of public
accounting when performing or offering to perform accounting, bookkeeping, tax
or accounting-related matters.
(5)
The individual does not use the designation "certified public accountant" or
the abbreviation "CPA" in advertising, including listings and advertisements in
phone directories, newspapers, magazines, electronic media and indoor and
outdoor signs.
(6) The individual
does not display the certificate of certified public accountant in a manner
that suggests he is authorized to practice public accounting.
(7) The individual's use of the designation
"certified public accountant" and the abbreviation "CPA" under this section is
limited to business cards, letterhead or other stationery, and resumes or
curriculum vitae, subject to the following conditions:
(i) The word "inactive" must appear
immediately adjacent to the designation or abbreviation.
(ii) Business cards, letterhead and other
stationery must include the name of the individual's employer and the
individual's job title or, if the individual is self-employed, the nature of
the individual's business.
(b) The following are examples of unlawful
use under this section:
(1) The holder of a
certificate of certified public accountant whose license is on inactive status
has a sign in the window of his home that bears his name and the abbreviation
"CPA." Explanation: The sign is an offer to practice public
accounting, which requires possession of a current license.
(2) The holder of a certificate of certified
public accountant whose license is on inactive status and who is employed in
private industry uses a business card that bears his name, the abbreviation
"CPA," his employer's name and his job title. The individual shows the business
card to an acquaintance and offers to set up an accounting procedure.
Explanation: The offer is an offer to practice public
accounting, which requires possession of a current license.
(c) 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 §11.9 section 9.3(a)(11)
and (12) of The CPA Law (63 P. S. §
9.3(a)(11) and
(12)).
