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PA Bulletin, Doc. No. 04-580


Actions Taken by the Commission

   The Independent Regulatory Review Commission met publicly at 10:30 a.m., Thursday, March 25, 2004, and announced the following:

Regulations Approved

   State Board of Accountancy # 16A-5510:  CPA Examination (amends 49 Pa. Code §§ 11.4 and 11.11--11.19)


Approval Order

Public Meeting held
March 25, 2004

   Commissioners Voting:  Alvin C. Bush, Vice Chairperson; Daniel F. Clark, Esq.; Arthur Coccodrilli; Murray Ufberg, Esq.

State Board of Accountancy--CPA Examination; Regulation No. 16A-5510

   On February 17, 2004, the Independent Regulatory Review Commission (Commission) received this regulation from the State Board of Accountancy (Board). This rulemaking amends 49 Pa. Code §§ 11.4 and 11.11--11.19. Notice of proposed rulemaking was omitted for this regulation; it will become effective upon publication in the Pennsylvania Bulletin. On March 4, 2004, the Board tolled the review of this regulation and simultaneously submitted a revision clarifying the regulation.

   This final-omitted regulation implements the transition from the paper-and-pencil Certified Public Accountant (CPA) examination to the new computer-based CPA examination. As part of this transition, it includes provisions to address applicants who have earned conditional credit by passing portions of the paper-and-pencil CPA examination.

   We have determined this regulation is consistent with the statutory authority of the Board (63 P. S. § 9.3(a)(12)) and the intention of the General Assembly. Having considered all of the other criteria of the Regulatory Review Act, we find promulgation of this regulation is in the public interest.

By Order of the Commission:

   This regulation is approved.


[Pa.B. Doc. No. 04-580. Filed for public inspection April 2, 2004, 9:00 a.m.]

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