[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-179709-105":59,"doc-detail-179709-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","summary-of-new-amendments-to-cpa-law-act-73-of-2008","Summary of New Amendments to CPA Law - Act 73 of 2008","","Summary of key changes introduced by Act 73 of 2008 to the Pennsylvania CPA Law, signed July 9, 2008 and effective September 8, 2008. The amendments focus on substantial equivalency practice under the Uniform Accountancy Act, enabling out-of-state CPAs and qualified unlicensed entities to practice across borders under defined conditions. Additional requirements clarify the 150 semester hour education threshold, CPE eligibility, and qualifying experience timelines that vary by when the candidate first sat for the CPA examination.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/summary-of-new-amendments-to-cpa-law-act-73-of-2008/179709/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/summary-of-new-amendments-to-cpa-law-act-73-of-2008/179709.png","ImageObject",300,407,{"name":92,"@type":93},"8796093062539","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-29","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",14,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What is “substantial equivalency” under Act 73, and what is its purpose?","Question",{"text":113,"@type":114},"It aligns Pennsylvania’s CPA education, examination, and experience requirements with the Uniform Accountancy Act model. The goal is to reduce barriers to practice across state lines by avoiding additional certificates, licenses, or permits as a condition for practice in other states.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"Under what conditions may an out-of-state CPA practice in Pennsylvania without Board notice or a fee?",{"text":118,"@type":114},"The CPA must be licensed in a state that permits practice under substantial equivalency without notice and a fee, and the individual’s qualifications must be substantially equivalent to those in the CPA Law. The CPA’s principal place of business must not be in Pennsylvania.",{"name":120,"@type":111,"acceptedAnswer":121},"How does Act 73 change the education requirement for obtaining a CPA certificate?",{"text":122,"@type":114},"Candidates for a CPA certificate must complete 150 semester hours of post-secondary education with at least a bachelor’s degree, including 36 semester hours in accounting-related subjects. The requirement does not apply to candidates who passed at least one part of the CPA examination before December 31, 2011.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},179709,1788337936,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":66,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":81,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":130,"read_time":39,"preview_page_count":4},8796093062539,"# Summary of New Amendments to CPA Law-Act 73 of 2008\n\nAct 73 of 2008,which was signed into law on July 9,2008,amended the CPALaw effective September 8,2008.Act 73 constitutes the first general revision andupdating of the CPA Law since December 2006.  \nThe complete text of the CPA Law,as amended by Act 73,can be accessed byclicking on “Law”on the Board's homepage.  \nFollowing is a discussion of the main provisions of Act 73:  \n## Practice Under Substantial Equivalency\n\nPennsylvania is now among the states whose education,examination andexperience requirements for certified public accountants are considered “substantiallyequivalent\"to the requirements for certified public accountants set forth in the UniformAccountancy Act(UAA),a model law developed by the National Association of StateBoards of Accountancy(NASBA)and the American Institute of Certified PublicAccountants.The goal of substantial equivalency under the UAA is to facilitate ease ofpractice by licensed certified public accountants and public accounting firms across statelines through elimination of the need to obtain certificates,licenses or permits as acondition for practice in other states.The adoption of substantial equivalency inPennsylvania will not only make it easier for out-of-state licensees to practice publicaccounting in Pennsylvania,but also will make it easier for Pennsylvania licensees topractice public accounting in other states.  \nA certified public accountant licensed in another state may practice publicaccounting in Pennsylvania under substantial equivalency,without notification to theBoard and without payment of a fee,if the following conditions are met:(1)either thecertified public accountant is licensed in a state that allows practice under substantialequivalency without notification and a fee or the certified public accountant's individualqualifications are substantially equivalent to those set forth in the CPA Law and(2)thecertified public accountant's principal place of business is not in Pennsylvania.(Information about whether substantial equivalency exists with respect to a particularstate or individual practitioner can be obtained by contacting NASBA(www.nasba.org).  \nA Pennsylvania-licensed public accounting firm may practice public accountingin Pennsylvania through a certified public accountant who has the right to practice inPennsylvania under substantial equivalency.A public accounting firm licensed inanother state (referred to in the CPA Law as a “qualified unlicensed entity”)may practicepublic accounting in Pennsylvania through a Pennsylvania-licensed certified publicaccountant or a certified public accountant who has the right to practice in Pennsylvaniaunder substantial equivalency,if the following conditions are met:(1)the firm is licensedin a state that allows practice under substantial equivalency without notification and a feeand(2)the firm does not have an office in Pennsylvania.  \nA certified public accountant or firm licensed in another state that practices publicaccounting in Pennsylvania under substantial equivalency is deemed to have consented,among other things,to the disciplinary authority of the Board for committing violationsof the CPA Law and the Board's regulations.Disciplinary charges may be served upon acertified public accountant or firm at the office of the accountancy licensing board in thestate where the principal place of business of the certified public accountant or firm islocated.The Board has disciplinary authority to suspend or revoke a certified publicaccountant's or firm's right to practice under substantial equivalency,and is required toprovide notice of its disciplinary action to other states where the certified publicaccountant or firm has been granted a certificate or license.  \nA Pennsylvania-licensed certified public accountant or firm that practices publicaccounting in another state under substantial equivalency is subject to disciplinary actionin Pennsylvania for any act or omission in the other ","cbCaiamra2dL9seM","https://ap.wps.com/l/cbCaiamra2dL9seM","pdf",189224,"English","# Summary of New Amendments to CPA Law - Act 73 of 2008\n## Practice Under Substantial Equivalency\n## 150 Semester Hour Education Requirement\n## Time for Obtaining Qualifying Experience\n## Increased Nonlicensee Ownership of Public Accounting Firms","[{\"question\":\"What is “substantial equivalency” under Act 73, and what is its purpose?\",\"answer\":\"It aligns Pennsylvania’s CPA education, examination, and experience requirements with the Uniform Accountancy Act model. The goal is to reduce barriers to practice across state lines by avoiding additional certificates, licenses, or permits as a condition for practice in other states.\"},{\"question\":\"Under what conditions may an out-of-state CPA practice in Pennsylvania without Board notice or a fee?\",\"answer\":\"The CPA must be licensed in a state that permits practice under substantial equivalency without notice and a fee, and the individual’s qualifications must be substantially equivalent to those in the CPA Law. The CPA’s principal place of business must not be in Pennsylvania.\"},{\"question\":\"How does Act 73 change the education requirement for obtaining a CPA certificate?\",\"answer\":\"Candidates for a CPA certificate must complete 150 semester hours of post-secondary education with at least a bachelor’s degree, including 36 semester hours in accounting-related subjects. The requirement does not apply to candidates who passed at least one part of the CPA examination before December 31, 2011.\"}]","Summary of New Amendments to CPA Law - Act 73 of 2008 | PDF"]