49 Pa. Code § 11.5. Temporary practice in this Commonwealth; practice under substantial equivalency.

§ 11.5. Temporary practice in this Commonwealth; practice under substantial equivalency.

(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.

Authority

   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)).

Source

   The provisions of this §  11.5 adopted February 24, 1989, effective February 25, 1989, 19 Pa.B. 780; amended December 8, 2000, effective December 9, 2000, 30 Pa.B. 6344; amended July 27, 2007, effective July 28, 2007, 37 Pa.B. 4055; amended September 22, 2017, effective January 1, 2018, 47 Pa.B. 5940. Immediately preceding text appears at serial pages (364413) to (364414).

Cross References

   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).

No part of the information on this site may be reproduced for profit or sold for profit.

This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.