An Act amending the act of May 26, 1947 (P.L.318, No.140), known as the CPA Law, further providing for definitions, for general powers of the board, for examination and for requirements for issuance of certificate; repealing provisions relating to practice in this Commonwealth by individuals under substantial equivalency; further providing for practice outside this Commonwealth under substantial equivalency and for practice by firms and unlicensed entities under substantial equivalency; providing for practice in this Commonwealth by individuals under automatic mobility; and further providing for licenses to practice, for licensing of firms, for grounds for discipline, for reinstatement and for unlawful acts.

2025-2026 Regular Session Introduced by Lisa Baker and 10 co-sponsors

Pennsylvania eliminates substantial equivalency requirements and adopts automatic mobility for out-of-state CPAs, expanding interstate practice privileges while modernizing professional licensing rules.

Act No. 27 of 2025

Legislative bill overview

SB 719 significantly reforms Pennsylvania's CPA licensing requirements by eliminating the "substantial equivalency" pathway for CPAs and replacing it with an "automatic mobility" system that allows out-of-state CPAs to practice in Pennsylvania more easily. The bill also modernizes various provisions of the CPA Law regarding board powers, examination requirements, firm licensing, and disciplinary grounds.

Why is this important

This change affects how CPAs can work across state lines and practice in Pennsylvania, potentially expanding job mobility for accountants while altering the state's regulatory approach to professional reciprocity. It impacts both the accounting profession's operational flexibility and the state's ability to maintain uniform licensing standards across practitioners.

Potential points of contention

Automatic mobility vs. substantial equivalency: Removing the substantial equivalency requirement (which ensured CPAs met equivalent education/experience standards) in favor of automatic mobility may lower barriers but could reduce Pennsylvania's control over practitioner qualifications

Reciprocity implications: The shift may create pressure for reciprocal agreements with other states, potentially affecting how Pennsylvania-licensed CPAs are treated elsewhere

Consumer protection concerns: Streamlining licensing requirements might prioritize professional convenience over verification that out-of-state practitioners meet Pennsylvania's historical standards