PENNSYLVANIA, March 31 - PRINTER'S NO. 1556

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

1240

Session of

2026

INTRODUCED BY HUTCHINSON AND PISCIOTTANO, MARCH 31, 2026

REFERRED TO CONSUMER PROTECTION AND PROFESSIONAL LICENSURE,

MARCH 31, 2026

AN ACT

Amending the act of May 26, 1947 (P.L.318, No.140), entitled "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

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