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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 488 (January 27, 2024).

49 Pa. Code § 11.56. Verification of experience.

§ 11.56. Verification of experience.

 (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.


   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)).


   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).

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