Senate Bill 719 Printer's Number 750

PENNSYLVANIA, May 6 - PRINTER'S NO. 750

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

719

Session of

2025

INTRODUCED BY HUTCHINSON, PISCIOTTANO, PHILLIPS-HILL, FONTANA,

COSTA, BAKER, KIM, FARRY, MILLER AND ROTHMAN, MAY 6, 2025

REFERRED TO CONSUMER PROTECTION AND PROFESSIONAL LICENSURE,

MAY 6, 2025

AN ACT

Amending the act of May 26, 1947 (P.L.318, No.140), entitled "An

act relating to the practice of public accounting; providing

for the examination, education and experience requirements

for certification of certified public accountants and for the

licensing of certified public accountants, public accountants

and firms; requiring continuing education and peer review;

providing for the organization and ownership of firms and for

the procedures and grounds for discipline and reinstatement

of licensees; prescribing the powers and duties of the State

Board of Accountancy and the Department of State; providing

for ownership of working papers and confidentiality;

regulating the professional responsibility of licensees;

defining unlawful acts and acts not unlawful; providing

penalties; and repealing existing laws," further providing

for definitions, for general powers of the board, for

examination and for requirements for issuance of certificate;

repealing provisions relating to practice in this

Commonwealth by individuals under substantial equivalency;

further providing for practice outside this Commonwealth

under substantial equivalency and for practice by firms and

unlicensed entities under substantial equivalency; providing

for practice in this Commonwealth by individuals under

automatic mobility; and further providing for licenses to

practice, for licensing of firms, for grounds for discipline,

for reinstatement and for unlawful acts.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 2 of the act of May 26, 1947 (P.L.318,

No.140), known as the CPA Law, is amended by adding definitions

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29