Skip to main content
Find a Lawyer

Pennsylvania Statutes Title 63 P.S. Professions and Occupations (State Licensed) § 9.5e. Practice in this Commonwealth by individuals under automatic mobility

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) An individual may practice public accounting in this Commonwealth under automatic mobility as provided under section 5.4   1 and this section.

(b) The following apply to practice in this Commonwealth under automatic mobility:

(1) Notwithstanding any other provision of this act, an individual whose principal place of business is not located in this Commonwealth and has a valid certificate or right to practice public accounting from another state shall have all the privileges and obligations of a licensee of the Commonwealth without the need to obtain a certificate or license under this act if the individual:

(i) has:

(A) obtained a baccalaureate degree and completed a total of at least one hundred fifty semester credit hours or a higher degree from an accredited college or university and includes credits in accounting, auditing, business law, economics, technology, finance, tax subjects or any other courses approved by the board;

(B) passed the examination;  and

(C) attained at least one year of experience prior to certification;  or

(ii) has:

(A) obtained a baccalaureate degree from an accredited college or university that includes credits in accounting, auditing, business law, economics, technology, finance, tax subjects or any other courses approved by the board, even if the credits are not part of the individual's baccalaureate degree;

(B) passed the CPA examination;  and

(C) attained at least two years of experience prior to certification.

(2) The exercise by an individual to practice in this Commonwealth under this section constitutes:

(i) Sufficient contact with this Commonwealth for the exercise of personal jurisdiction by the board and the courts of this Commonwealth over the individual in any action or proceeding arising out of acts or omissions by the individual.

(ii) Consent by the individual to the personal and subject matter jurisdiction and disciplinary authority of the board.

(iii) An agreement by the individual to comply with this act and regulations promulgated by the board under this act.

(iv) Consent by the individual to the appointment of the board or other regulatory authority of the state in which the principal place of business of the individual is located as the agent upon which process may be served in any action or proceeding by the board against the individual.

(3) An individual who practices public accounting under this section shall be subject to disciplinary action in this Commonwealth for any act or omission that would subject the holder of a Pennsylvania certificate or license to disciplinary action.

(4) If the board imposes discipline on an individual exercising the right to practice under this section, the board shall, as soon as practicable, notify the board of accountancy or other regulatory authority in each state where the board has learned during the disciplinary process that the individual has been granted a certificate or license to practice public accounting of the imposition of the discipline.  If the order imposing discipline is appealed or stayed, the board shall send a subsequent notice to each regulatory authority advising of the filing of the appeal or entry of the stay.  As an alternative to sending the notices to each regulatory authority, the board may send the notices instead to a multistate enforcement information network maintained at the time by AICPA or NASBA.  The board may furnish investigative information and the hearing record relating to the disciplinary proceeding to other regulatory authorities upon request.

(5) An individual practicing public accounting under this section may identify that the individual practices with a partnership, corporation or other association and may use the name even if the partnership, corporation or other association is not a licensee.

(6) An individual practicing under this section or a firm or qualified unlicensed entity practicing under section 5.4 may provide professional services in this Commonwealth in the same manner as a licensee, including, without limitation, in person or by mail, telephone or electronic means.

(7) An individual whose principal place of business is not located in this Commonwealth and who holds a valid active license as a certified public accountant from a state that is valid in this Commonwealth as of the effective date of this clause shall continue to have all of the practice privileges of a licensee in this Commonwealth without the need to obtain a license under section 4.2 or 5.  2

(8) The board shall not require notice or filing or payment of a fee by an individual, firm or qualified unlicensed entity in connection with practicing under section 5.4 or this section.

1  63 P.S. § 9.5d.
2  63 P.S. §§ 9.4b, 9.5.
Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Pennsylvania Statutes Title 63 P.S. Professions and Occupations (State Licensed) § 9.5e. Practice in this Commonwealth by individuals under automatic mobility - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-63-ps-professions-and-occupations-state-licensed/pa-st-sect-63-9-5e/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard