49 Pa. Code § 11.61 - Scope

Sections 11.62-11.64, 11.67, 11.68, 11.68a, 11.69a, 11.71 and 11.71a apply, as appropriate, to the following:

(1) An individual who needs CPE to obtain or maintain a license to practice public accounting.

(2) An individual that serves or desires to serve as a CPE program sponsor.

(3) An entity that serves or desires to serve as a CPE program sponsor.

Notes

49 Pa. Code § 11.61

The provisions of this § 11.61 adopted September 21, 1979, effective 9/22/1979, 9 Pa.B. 3238; amended December 30, 1994, effective 12/31/1994, 24 Pa.B. 6559; amended November 30, 2012, effective 12/1/2012, 42 Pa.B. 7267.

The provisions of this § 11.61 amended under sections 3(a)(10) and 8.2 of the CPA Law (63 P. S. §§ 9.3(a)(10) and 9.8b).

This section cited in 49 Pa. Code § 11.23a (relating to competence to supervise attest services).