(a) To receive credit for experience under § 11.55 (relating to experience requirements for CPA certification), a candidate for CPA certification shall have the experience verified by an individual who meets the following conditions at the time the experience is acquired:
- (1) Holds a current license to practice as a CPA or public accountant in this Commonwealth or another jurisdiction during the entire period of verification.
- (2) Either employs the candidate or is employed by the same employer as the candidate, or has another similar relationship approved by the Board prior to the period of verification.
- (3) Is directly or indirectly responsible for evaluating the candidate’s work.
- (b) An individual verifying a candidate’s experience shall submit a verified statement regarding the candidate’s experience on a form provided by the Board specifying the dates and the types and hours of experience acquired, along with information demonstrating that the individual satisfies the requirements of subsection (a).
- (c) An individual who submits a verified statement shall be responsible for its accuracy. An individual who submits a false or inaccurate verified statement or who refuses to submit a verified statement when qualified experience has been acquired shall be subject to disciplinary action under section 9.1 of the act (63 P.S. § 9.9a).
- (d) The Board may reject a verification when the Board questions the independent exercise of judgment by the individual making the verification.
Authority
The provisions of this § 11.56 amended under section 3(a)(10)—(12) of the CPA Law (63 P.S. § 9.3(a)(10)—(12)).
Source
The provisions of this § 11.56 adopted May 7, 1993, effective May 8, 1993, 23 Pa.B. 2231; 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 page (364432).
Cross References
This section cited in 49 Pa. Code § 11.55 (relating to experience requirements for CPA certification).