49 Pa. Code § 11.26
A licensee may not concurrently engage in the practice of public accounting and in another business or occupation which impairs his independence or objectivity in rendering professional services.
The provisions of this § 11.26 issued under section 506 of The Administrative Code of 1929 (71 P. S. § 186); and section 3(10)—(12) of The CPA Law (63 P. S. § 9.3 (10)—(12)).
The provisions of this § 11.26 adopted August 15, 1980, effective August 16, 1980, 10 Pa.B. 3354.