All Roll Calls
Yes: 125 • No: 0
PennsylvaniaSB 7192025-2026 Regular SessionSenate
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 o . . .f 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.
Sponsored By: Scott Hutchinson (Republican)
Signed by Governor
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Bill Overview
Analyzed Economic Effects
6 provisions identified: 2 benefits, 0 costs, 4 mixed.
Out-of-state accountants skip Pennsylvania license fees
Effective immediately, automatic mobility replaces the old individual substantial-equivalency practice route for eligible out-of-state CPAs. Those with their main business outside Pennsylvania can practice without a Pennsylvania license, notice, filing, or Board fee. They need active out-of-state credentials, good standing, and an approved education, exam, and experience route, including 150 credits with one year of experience or a bachelor's degree with two years. The law preserves practice rights for qualifying holders of active out-of-state licenses already valid in Pennsylvania on the rule's effective date. Authorized practitioners can use accounting titles and provide covered services, but remain subject to Pennsylvania discipline and jurisdiction, with their home-state regulator serving as their agent for legal papers.
More paths to an accounting license
Applicants can take the CPA exam at age 18 with good moral character and 120 semester credits. After passing, certificate routes include a bachelor's or higher degree with 150 credits and one year of experience. That route requires 24 accounting or auditing credits plus 12 additional accounting, auditing, or tax credits, or Board-approved equivalents. Other routes require a bachelor's degree and two years of experience, or a graduate degree and one year. Both require 24 credits in accounting, auditing, business law, economics, technology, finance, or tax. Qualifying experience must fall within the 60 months before applying and have approved verification, including NASBA's verification service. Approved credits can include advanced placement, dual enrollment before an accounting program, college transfer agreements, and other Board-approved sources. The Board cannot require application photos; character references are allowed only when needed for the required individual criminal-conviction review.
Accounting firms gain fee-free practice access
Firms and qualified unlicensed entities can provide Pennsylvania public accounting services through an accountant who qualifies for automatic mobility. The Board cannot require notice, a filing, or a fee for that practice. For required firm registration, a new firm using the firm-mobility rule can name a qualifying out-of-state licensee as responsible. The firm must identify that person to the Board.
Cross-state accountants face discipline and appeals
Pennsylvania can discipline CPAs for qualifying misconduct while practicing in another jurisdiction through automatic mobility, including conduct subject to discipline there. Fraud or deceit used to obtain mobility status also brings discipline. The law bans selling credentials or mobility determinations, fraudulently obtaining or supplying them, and helping others do so. People whose mobility rights are suspended or revoked can request reinstatement or a changed suspension in writing. The Board must hold a hearing after giving notice.
Cross-state accountants follow home-state education rules
CPAs practicing through reciprocity or automatic mobility generally follow continuing education rules where their main business and active principal license are located. If that state requires no continuing education for renewal, they must meet Pennsylvania's requirements.
Flexible accounting exams with time limits
CPA candidates can take exam parts in any order and retake failed parts. They must pass every part within one rolling 30-month period, starting with the first passed part. Missing that window causes the earliest passed-part credit to expire; a new window starts when the next passing score is released. The Board can extend the window or exam credits when circumstances beyond the candidate's control prevent completion or cause expiration.
Sponsors & Cosponsors
Sponsor
Scott Hutchinson
Republican • Senate
Cosponsors
Benjamin V. Sanchez
Democratic • House
Frank A. Farry
Republican • Senate
Greg Rothman
Republican • Senate
James Andrew Malone
Democratic • Senate
Jay Costa
Democratic • Senate
Kristin Phillips-Hill
Republican • Senate
Lisa Baker
Republican • Senate
Nick Miller
Democratic • Senate
Nick Pisciottano
Democratic • Senate
Patty Kim
Democratic • Senate
Wayne D. Fontana
Democratic • Senate
Roll Call Votes
committee vote • 6/24/2025
26 0
Yes: 26 • No: 0
Senate vote • 6/11/2025
Senate Bill 719 PN0862, Final Passage
Yes: 49 • No: 0
committee vote • 6/10/2025
22 0
Yes: 22 • No: 0
committee vote • 6/3/2025
14 0
Yes: 14 • No: 0
committee vote • 6/3/2025
14 0
Yes: 14 • No: 0
Actions Timeline
Act No. 27 of 2025
6/30/2025GovernorApproved by the Governor
6/30/2025GovernorPresented to the Governor
6/30/2025HouseSigned in House
6/30/2025HouseSigned in Senate
6/26/2025HouseThird consideration and final passage (202-0)
6/26/2025HouseRe-reported as committed
6/26/2025HouseRe-referred to Appropriations
6/25/2025HouseSecond consideration
6/25/2025HouseRemoved from table
6/24/2025HouseLaid on the table
6/24/2025HouseFirst consideration
6/24/2025HouseReported as committed
6/24/2025HouseReferred to Professional Licensure
6/11/2025HouseThird consideration and final passage (49-0)
6/11/2025SenateRe-reported as committed
6/10/2025SenateRe-referred to Appropriations
6/4/2025SenateSecond consideration
6/4/2025SenateFirst consideration
6/3/2025SenateReported as amended
6/3/2025SenateReferred to Consumer Protection & Professional Licensure
5/6/2025Senate
Bill Text
PN 862
6/3/2025
PN 750
5/6/2025
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