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PA HB1410
Bill
Status
7/1/2025
Primary Sponsor
Ben Sanchez
Click for details
AI Summary
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Replaces "substantial equivalency" with "automatic mobility" provisions, allowing CPAs licensed in good standing in another state to immediately practice in Pennsylvania without obtaining a separate license, providing notice, or paying fees to the board
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Establishes a rolling 30-month period for CPA exam candidates to pass all parts of the examination, with credit for passed sections expiring if all parts are not completed within that timeframe
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Expands qualifying "post-secondary" education credits to include those earned through accredited colleges, articulation agreements, advanced placement courses, or dual enrollment programs prior to enrolling in an accounting program
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Removes the mandatory "at least one year" experience requirement, instead requiring "necessary experience" that was completed within 60 months of application and verified by a licensed CPA or through NASBA's Experience Verification Service
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Requires licensees practicing under automatic mobility to comply only with continuing education requirements of their principal place of business state, unless that state has no CE requirements
Legislative Description
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.
Last Action
Referred to Professional Licensure
7/1/2025