Regular Session 2021-2022 House Bill 0716 P.N. 0686

PRINTER'S NO. 686

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

716

Session of

2021

INTRODUCED BY R. BROWN, HILL-EVANS, SANCHEZ, MERSKI, BOBACK,

MILLARD, CAUSER, CIRESI, STAATS, MOUL, GLEIM, ROWE,

PISCIOTTANO, STRUZZI, SCHLEGEL CULVER, SAINATO AND GILLEN,

MARCH 1, 2021

REFERRED TO COMMITTEE ON PROFESSIONAL LICENSURE, MARCH 1, 2021

AN ACT

Amending the act of May 26, 1947 (P.L.318, No.140), entitled "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, is amended by adding a section to read:

Section 8.10. Continuing Education Pilot Program for

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).

(2) A certified public accountant may not be charged a

biennial renewal fee.

(3) Each hour earned may be used toward 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).

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:

(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.

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(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.

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

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

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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.

Section 2. This act shall take effect in 60 days.

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