§ 11.9. Use of the designation ‘‘certified public accountant’’ and the abbreviation ‘‘CPA’’ solely as mark of achievement by individual without current license.

 (a)  An individual who holds a certificate of certified public accountant but does not maintain a current license to practice public accounting, or an individual who has received notification from the Board that he is qualified to receive a certificate of certified public accountant, may use the designation ‘‘certified public accountant’’ and the abbreviation ‘‘CPA’’ solely as a mark of achievement subject to the following conditions:

   (1)  The certificate of certified public accountant has not been suspended or revoked.

   (2)  The individual has notified the Board in writing that he wishes to be placed on inactive status.

   (3)  The individual does not practice or offer to practice public accounting and is not a member or employee of a public accounting firm.

   (4)  The individual does not hold himself out to be in the practice of public accounting when performing or offering to perform accounting, bookkeeping, tax or accounting-related matters.

   (5)  The individual does not use the designation ‘‘certified public accountant’’ or the abbreviation ‘‘CPA’’ in advertising, including listings and advertisements in phone directories, newspapers, magazines, electronic media and indoor and outdoor signs.

   (6)  The individual does not display the certificate of certified public accountant in a manner that suggests he is authorized to practice public accounting.

   (7)  The individual’s use of the designation ‘‘certified public accountant’’ and the abbreviation ‘‘CPA’’ under this section is limited to business cards, letterhead or other stationery, and resumes or curriculum vitae, subject to the following conditions:

     (i)   The word ‘‘inactive’’ must appear immediately adjacent to the designation or abbreviation.

     (ii)   Business cards, letterhead and other stationery must include the name of the individual’s employer and the individual’s job title or, if the individual is self-employed, the nature of the individual’s business.

 (b)  The following are examples of unlawful use under this section:

   (1)  The holder of a certificate of certified public accountant whose license is on inactive status has a sign in the window of his home that bears his name and the abbreviation ‘‘CPA.’’ Explanation: The sign is an offer to practice public accounting, which requires possession of a current license.

   (2)  The holder of a certificate of certified public accountant whose license is on inactive status and who is employed in private industry uses a business card that bears his name, the abbreviation ‘‘CPA,’’ his employer’s name and his job title. The individual shows the business card to an acquaintance and offers to set up an accounting procedure. Explanation: The offer is an offer to practice public accounting, which requires possession of a current license.

 (c)  An individual or entity that violates this section shall be subject to disciplinary action, as appropriate, under sections 9.1, 12, 14 and 16 of the act (63 P. S. § §  9.9a, 9.9c, 9.14 and 9.16).

Authority

   The provisions of this §  11.9 section 9.3(a)(11) and (12) of The CPA Law (63 P. S. §  9.3(a)(11) and (12)).

Source

   The provisions of this §  11.9 adopted November 30, 1990, effective December 1, 1990, 20 Pa.B. 5934; amended July 27, 2007, effective July 28, 2007, 37 Pa.B. 4055. Immediately preceding text appears at serial pages (206106) and (303385).



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