§ 11.56. Supervision of experience; verification.

 (a)  To receive credit for experience under §  11.55 (relating to experience requirements for CPA certification), a candidate for CPA certification shall acquire the experience under the supervision of 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.

   (2)  Either employs the candidate or is employed by the same employer as the candidate. The supervisor may not be a member of a public accounting firm that is independent of the entity that employs the candidate.

   (3)  Is responsible for and personally evaluates the candidate’s work.

 (b)  A supervisor shall submit a verified statement regarding the candidate’s experience on a form provided by the Board, specifying the dates of supervision and the types and hours of experience acquired.

 (c)  A supervisor who submits a verified statement shall be responsible for its accuracy. A supervisor who knowingly 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).

   The provisions of this §  11.56 amended under section 3(a)(11) and (12) of The CPA Law (63 P. S. §  9.3(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. Immediately preceding text appears at serial page (272591).

   This section cited in 49 Pa. Code §  11.55 (relating to experience requirements for CPA certification).