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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 1806 (March 30, 2024).

49 Pa. Code § 11.61. Scope.


§ 11.61. Scope.

 Sections 11.62—11.64, 11.67, 11.68, 11.68a, 11.69a, 11.71 and 11.71a apply, as appropriate, to the following:

   (1)  An individual who needs CPE to obtain or maintain a license to practice public accounting.

   (2)  An individual that serves or desires to serve as a CPE program sponsor.

   (3)  An entity that serves or desires to serve as a CPE program sponsor.


   The provisions of this §  11.61 amended under sections 3(a)(10) and 8.2 of the CPA Law (63 P. S. § §  9.3(a)(10) and 9.8b).


   The provisions of this §  11.61 adopted September 21, 1979, effective September 22, 1979, 9 Pa.B. 3238; amended December 30, 1994, effective December 31, 1994, 24 Pa.B. 6559; amended November 30, 2012, effective December 1, 2012, 42 Pa.B. 7267. Immediately preceding text appears at serial page (328674).

Cross References

   This section cited in 49 Pa. Code §  11.23a (relating to competence to supervise attest services).

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