Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

• No statutes or acts will be found at this website.

The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 53 Pa.B. 8238 (December 30, 2023).

49 Pa. Code § 11.18. Character references for examination.

§ 11.18. Character references for examination.

 An initial candidate for the CPA examination shall have three individuals, including one certified public accountant, sign the examination application as character references. The individuals selected as character references shall be residents of this Commonwealth who have known the candidate for at least 3 years and who are not related to the candidate. The candidate may submit with the examination application other individuals as character references if the candidate, for good cause shown, is unable to obtain the signatures of individuals who satisfy the requirements of this section.

Authority

   The provisions of this §  11.18 issued under section 506 of The Administrative Code of 1929 (71 P. S. §  186); and section 3(a)(10)—(12) of the CPA Law (63 P. S. §  9.3(a)(10)—(12)).

Source

   The provisions of this §  11.18 adopted August 15, 1980, effective August 16, 1980, 10 Pa.B. 3354; amended April 2, 2004, effective April 3, 2004, 34 Pa.B. 1768. Immediately preceeding text appears at serial pages (271674) and (261695).



No part of the information on this site may be reproduced for profit or sold for profit.


This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.