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PRINTER'S NO. 2871
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1860
Session of
2015
INTRODUCED BY R. BROWN, BARRAR, BOBACK, COHEN, D. COSTA,
SCHLEGEL CULVER, DUNBAR, GILLEN, GREINER, GROVE, A. HARRIS,
HEFFLEY, PHILLIPS-HILL, KAUFFMAN, MILLARD, MILNE, OBERLANDER,
PETRI, QUIGLEY, QUINN, READSHAW, ROZZI, SACCONE, SAINATO,
STAATS, THOMAS, WARD AND WATSON, FEBRUARY 17, 2016
REFERRED TO COMMITTEE ON PROFESSIONAL LICENSURE,
FEBRUARY 17, 2016
AN ACT
Amending the act of May 26, 1947 (P.L.318, No.140), entitled, as
amended, "An act relating to the practice of public
accounting; providing for the examination, education and
experience requirements for certification of certified public
accountants and for the licensing of certified public
accountants, public accountants and firms; requiring
continuing education and peer review; providing for the
organization and ownership of firms and for the procedures
and grounds for discipline and reinstatement of licensees;
prescribing the powers and duties of the State Board of
Accountancy and the Department of State; providing for
ownership of working papers and confidentiality; regulating
the professional responsibility of licensees; defining
unlawful acts and acts not unlawful; providing penalties; and
repealing existing laws," establishing a continuing education
pilot program for certified public accountants assisting
volunteer firefighter organizations.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of May 26, 1947 (P.L.318, No.140), known
as the CPA Law, reenacted and amended December 8, 1976
(P.L.1280, No.286), is amended by adding a section to read:
Section 8.3. Continuing Education Pilot Program for
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Certified Public Accountants Assisting Volunteer Firefighter
Organizations.--(a) A continuing education pilot program for
certified public accountants assisting volunteer firefighter
organizations is established. The pilot program shall expire
after four years.
(b) The following shall apply to the pilot program:
(1) A certified public accountant may earn up to forty hours
of the continuing education requirement under section 8.2(b) of
this act.
(2) A certified public accountant may not be charged a
biennial renewal fee.
(3) Each hour earned may be used towards renewal of a
license and may not be used for reactivation of a license.
(4) A certified public accountant may only review the
financial statements and records of the volunteer firefighter
organization and may not perform auditing for the volunteer fire
organization.
(5) The pilot program shall be administered in accordance
with 49 Pa. Code § 11.71 (relating to responsibilities of CPE
program sponsor).
(6) Oversight of a certified public account shall be
conducted by a CPE program sponsor approved under 49 Pa. Code §
§ 11.69a (relating to approval of CPE program sponsor).
(c) A certified public accountant must be a resident of this
Commonwealth in order to be eligible to participate in the pilot
program.
(d) A volunteer firefighter organization must be located in
this Commonwealth in order to be eligible to participate in the
pilot program.
(e) The following shall apply to liability:
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(1) Each chief elected officer of a volunteer firefighter
organization, certified public accountant and CPE program
sponsor must sign a waiver of liability in order to participate
in the pilot program.
(2) A waiver under paragraph (1) of this subsection shall:
(i) Be considered as a contract among the signers.
(ii) Require that:
(A) The certified public accountant maintain confidentiality
concerning the volunteer firefighter organization, except for
illegal activities, and interact directly with the volunteer
firefighter organization's chief elected officer.
(B) The volunteer firefighter organization agree to give the
certified public accountant full access to the financial
statements and records of the volunteer firefighter organization
and the ability to report illegal activities the certified
public accountant finds without being subject to liability for
civil damages.
(C) The CPE program sponsor maintain confidentiality
concerning the volunteer firefighter organization and accept
responsibility for the certified public accountant's behavior
while interacting with the volunteer firefighter organization's
members and for the work the certified public accountant
performs.
(f) The following shall apply to procedure:
(1) A certified public accountant participating in the pilot
program:
(i) Shall be assigned by the CPE program sponsor to a
volunteer firefighter organization in the certified public
accountant's area. The certified public accountant must review
the financial statements or records of the volunteer firefighter
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organization in a manner as provided under 49 Pa. Code § 11.68
(relating to documentation of CPE hours).
(ii) Must document and submit the certified public
accountant's hours to the CPE program sponsor after every
session with the volunteer firefighter organization.
(iii) Must, within seven days of the end of the second year
of the pilot program, submit a report to the certified public
accountant's CPE program sponsor consisting of each accounting
problem faced and each solution proposed to the volunteer
firefighter organization.
(2) A volunteer firefighter organization must submit to the
CPE program sponsor the volunteer firefighter organization's
name, address and telephone number in a letter indicating that
the volunteer firefighter organization is interested in
participating in the pilot program.
(3) A volunteer firefighter organization's chief elected
officer must submit to the CPE program sponsor an evaluation of
the certified public accountant's service. The CPE program
sponsor shall send a copy of the evaluation to the board for use
in the pilot program's overall evaluation.
(g) As used in this section, the following words and phrases
shall have the meanings given to them in this subsection unless
the context clearly indicates otherwise:
"Volunteer firefighter organization." A nonprofit chartered
corporation, association or organization located in this
Commonwealth which provides fire protection services and which
may offer other voluntary emergency services within this
Commonwealth. Voluntary emergency services provided by a
volunteer fire company may include voluntary ambulance and
voluntary rescue services.
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Section 2. This act shall take effect in 60 days.
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