Pennsylvania legislation · 2025-2026 Regular Session
Pennsylvania SB1240: An Act amending the act of May 26, 1947 (P.L.318, No.140), known as the CPA Law, further providing for requirements for issuance of certificate.
Status: Signed into law, October 8, 2026
What the bill says
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…
From the introduced text, March 31, 2026:
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 requirements for issuance of certificate. The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows: Section 1. Section 4.2(b)(3)(ii) and (iii) of the act of May 26, 1947 (P.L.318, No.140), known as the CPA Law, amended June 30, 2025 (P.L.85, No.27), are amended to read: Section 4.2. Requirements for Issuance of Certificate.--* * * (b) Except as provided under subsection (b.1), before an individual may take the examination, the board shall be satisfied that the individual meets all of the following: * * * (3) Has graduated with: * * * (ii) a baccalaureate degree from a college or university accredited by a nationally recognized accrediting agency recognized by the United …