PRIOR PRINTER'S NO. 1325 PRINTER'S NO. 2711
No. 1190 Session of 1981
INTRODUCED BY VROON, PITTS, JOHNSON AND NAHILL, APRIL 21, 1981
AS REPORTED FROM COMMITTEE ON PROFESSIONAL LICENSURE, HOUSE OF
REPRESENTATIVES, AS AMENDED, DECEMBER 16, 1981
AN ACT
1 Amending the act of May 26, 1947 (P.L.318, No.140), entitled, as
2 amended, "An act relating to the public practice of certified
3 public accountants; providing for the certification of
4 persons desiring to practice, the registrations of public
5 accountants, requiring continuing education for registrants,
6 and the listing of persons engaged in practicing as certified
7 public accountants and public accountants, and for the
8 suspension and revocation of such certificates, subject to
9 appeal and for their reinstatement; prescribing the powers
10 and duties of the State Board of Examiners of Public
11 Accountants and the Department of State; providing for
12 ownership of working papers; defining unlawful acts and acts
13 not unlawful; providing penalties, and repealing existing
14 laws," providing exceptions for certain prohibitions relating
15 to the use of fictitious names.
16 The General Assembly of the Commonwealth of Pennsylvania
17 hereby enacts as follows:
18 Section 1. Clause (1) of section 8.6, SUBSECTION (I) OF <--
19 SECTION 12, act of May 26, 1947 (P.L.318, No.140), known as "The
20 C.P.A. Law," added REENACTED AND AMENDED December 8, 1976 <--
21 (P.L.1280, No.286), is amended to read:
22 Section 8.6. Corporations, Composed of Certified Public <--
23 Accountants and Public Accountants or Solely of Public
1 Accountants.--A professional corporation or a professional
2 association, composed of certified public accountants and public
3 accountants or solely of public accountants, organized under the
4 laws of this Commonwealth and engaged in the practice of public
5 accounting in this Commonwealth as public accountants, shall,
6 within twelve (12) months after the enactment of this act,
7 register with the board and file with the board a copy of its
8 Articles of Incorporation, or Articles of Association, and a
9 copy of its bylaws, and such professional corporation, or
10 professional association shall at all times have the following
11 characteristics:
12 (1) The name under which the professional corporation or
13 professional association render professional services shall
14 contain only the name of the public accountant in the case of a
15 sole practitioner, the names of one or more of the present or
16 former associates or shareholders or of partners who were
17 associated with a predecessor accounting firm. No name of a
18 professional corporation, or professional association shall
19 include the words certified public accountant, public
20 accountant, or any abbreviations thereof. Impersonal or
21 fictitious names, as well as names which indicate a specialty,
22 are prohibited: Provided, however, That this prohibition will
23 not be applicable to or affect any professional corporation or
24 professional association which had operated under an impersonal
25 or fictitious name for at least ten years prior to December 8,
26 1976.
27 SECTION 12. UNLAWFUL ACTS.--* * * <--
28 (I) IT IS UNLAWFUL FOR A CERTIFIED PUBLIC ACCOUNTANT, PUBLIC
29 ACCOUNTANT, PARTNERSHIP OR CORPORATION, ENGAGED IN THE PRACTICE
30 OF PUBLIC ACCOUNTING, TO USE AN IMPERSONAL FICTITIOUS NAME OR A
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1 NAME WHICH INDICATES A SPECIALTY: PROVIDED, HOWEVER, THAT THIS
2 PROHIBITION WILL NOT BE APPLICABLE TO OR AFFECT ANY PARTNERSHIP
3 WHICH HAD OPERATED UNDER AN IMPERSONAL OR FICTITIOUS NAME FOR AT
4 LEAST TWENTY YEARS PRIOR TO DECEMBER 30, 1974. FIRM NAMES MAY
5 CONTAIN THE NAMES OF ONE OR MORE OF THE PRESENT OR FORMER
6 ASSOCIATES OR SHAREHOLDERS OR OF PARTNERS WHO WERE ASSOCIATED
7 WITH A PREDECESSOR ACCOUNTING FIRM.
8 * * *
9 Section 2. This act shall take effect in 60 days.
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