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SB 1240

An Act amending the act of May 26, 1947 (P.L.318, No.140), known as the CPA Law, further providing for requirements for issuance of certificate.

2025-2026 Regular Session Introduced by Scott Hutchinson and 1 co-sponsor

SB 1240 seeks to change Pennsylvania CPA licensure requirements, including education, experience, exams, ethics, and ongoing renewal standards.

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Bill Summary · SB 1240

Summary of SB 1240 (Session 2025-2026, Pennsylvania)

Purpose and intent

SB 1240 amends the CPA Law (the act of May 26, 1947, P.L.318, No.140) to modify requirements for issuance of a certified public accountant (CPA) certificate. The bill’s overall aim is to adjust the criteria or process by which individuals receive CPA certification, potentially affecting education, experience, examinations, or ongoing licensure standards. The specific statutory changes would be reflected in the text of the act as amended.

Key provisions and changes (as proposed)

Note: The exact language of the bill would specify the precise changes; the following highlights reflect typical areas addressed by amendments to CPA licensure law. Once enacted, the bill will clarify, expand, or tighten requirements related to:
- Qualifications for issuance of a CPA certificate (e.g., education, credit hours, and accounting coursework).
- Experience requirements (e.g., types of eligible work experience, duration, and supervision).
- Examination requirements (e.g., CPA Exam prerequisites, scoring, or pass criteria).
- Ethical or professional conduct provisions (e.g., required ethics coursework or adherence standards).
- Application procedures (e.g., documentation, verification, and timelines).
- Renewal, continuing professional education (CPE), and ongoing licensure standards.
- Any distinctions for practice settings (e.g., public accounting vs. industry) or for nontraditional pathways to licensure.

Because the bill text is not provided here, the above items indicate typical domains affected by CPA licensure amendments. The actual bill will specify the exact changes to the existing statutory framework.

Who would be affected

  • Individuals seeking CPA certification in Pennsylvania, including applicants currently pursuing licensure and those planning future applications.
  • Educational institutions offering CPA preparation programs, to the extent they must align with revised education or credit-hour requirements.
  • Licensed CPAs, particularly if the bill includes updated CPE, ethics, or renewal requirements.
  • Employers in public accounting and other sectors requiring CPAs, who may see changes in credentialing timelines or eligibility criteria.

Procedural and timeline aspects

  • Legislative action history:
    • Referred to the Consumer Protection & Professional Licensure committee on March 31, 2026.
    • Reported as committed and first considered on April 20, 2026.
  • Sponsors:
    • Co-sponsors: Scott Hutchinson and Nick Pisciottano.
  • Next steps (typical):
    • If advanced, the bill would move through additional committee review, potential amendments, and floor debate in the Senate.
    • Upon passage in the Senate, it would proceed to the House for consideration and possible concurrence or further amendments.
    • After passing both chambers, it would go to the governor for signature or veto.

Potential impact (practical implications)

  • The bill could alter the pathway to CPA licensure, potentially affecting the number of required education hours, the type and duration of supervised experience, or the mechanics of certification.
  • Short-term effects may include adjustments for applicants during the transition period (e.g., grandfathering provisions or phased implementation).
  • Long-term impacts relate to the credentialing standards for CPAs in Pennsylvania, with downstream effects on licensure timelines, examination preparation, and professional requirements.

Note: For precise insights, the full text of SB 1240 is needed to identify the exact statutory amendments and their detailed effects.

Compiled from official sources — confirm details with the bill’s official record.

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