H1714B3108A06836 SFL:AMY 04/29/14 #90 A06836







Printer's No. 3108


1Amend Bill, page 8, by inserting between lines 19 and 20

2(i) (1) Notwithstanding any provision of this section to
3the contrary, this section shall not apply to a tenant who is a
4certified public accountant pursuant to the act of May 26, 1947
5(P.L.318, No.140), known as the CPA Law.

6(2) If a landlord has actual knowledge that a tenant is a
7certified public accountant, the landlord shall deliver notice
8to the State Board of Accountancy at least fifteen days prior to
9the disposal or discard of any potentially confidential
10materials, including materials associated with any attest
11activity, as defined in section 2 of the CPA Law, including, but
12not limited to client financial information, financial
13statements, tax statements and any other materials or documents
14relative to the professional services provided to clients by a
15certified public accountant remaining in the leased premises
16upon termination of a lease or the relinquishment of possession
17of a leased premises in accordance with subsection (b). During
18the fifteen-day period, the landlord may, at his discretion,
19remove any potentially confidential materials to storage but
20shall not dispose, discard or sell any potentially confidential
21materials remaining in the leased premises.

22(3) The landlord's notice to the State Board of Accountancy
23shall include:

24(i) The name of the certified public accountant who is
25presumed to be the tenant;

26(ii) The location of the potentially confidential materials;

27(iii) The address of the leased premises; and

28(iv) The address, telephone number or other means to contact
29the landlord.

30(4) The State Board of Accountancy or its designee may take
31possession of the materials within the fifteen-day period
32provided for in paragraph (2) without the necessity of a court
33order. Upon the request of the State Board of Accountancy, the
34landlord shall cooperate with and allow the State Board of
35Accountancy to take possession of the potentially confidential
36materials. The landlord shall not be liable in any way to the
37tenant for his cooperation with the State Board of Accountancy.

38(5) If the tenant elects to take possession of the

1potentially confidential materials prior to the State Board of
2Accountancy or its designee obtaining possession of them, and
3there is no court order to the contrary having been previously
4delivered to the landlord, the landlord may deliver possession
5of the potentially confidential materials to the tenant and
6shall promptly notify the State Board of Accountancy of such

8(6) If neither the State Board of Accountancy nor its
9designee takes possession of the potentially confidential
10materials within the fifteen-day period provided for in
11paragraph (2), the landlord may dispose or discard the materials
12in accordance with the lease agreement with the tenant.

13(7) A landlord that attempts in good faith to comply with
14the requirements of this subsection shall not be liable for
15losses to any person arising directly or indirectly out of the
16disposal of any potentially confidential materials.

17(8) The notice required under this subsection may be 
18delivered by personal service; registered mail; return receipt 
19requested; electronic mail, read receipt or any other usual 
20means of transmission which ensures receipt of the notice by the 
21State Board of Accountancy.


See A06836 in
the context
of HB1714