Section 9.13 - Acts not unlawful(a) Nothing contained in this act shall prohibit any person not a certified public accountant or a public accountant from serving as an employe of or an assistant to a certified public accountant, a public accountant or firm, but an employe or assistant shall not issue any report or accounting or financial statement over his name or signature.(b) Nothing contained in this act shall prohibit a certified public accountant, or association composed of certified public accountants, of another state who is concurrently engaged in public practice in such state from temporarily practicing in this Commonwealth on professional business if the practice is conducted in conformity with the regulations and rules governing temporary practice promulgated by the board.(c) Nothing contained in this act shall prohibit a person while not holding himself out as a certified public accountant, public accountant or licensee from offering and rendering bookkeeping and similar technical services or other services involving the use of accounting skills, including the preparation of tax returns and the preparation of financial information without issuing a report or other communication that expresses an opinion or assurance on the statements. A letter or other text that accompanies financial information prepared under this subsection shall not constitute a report or other communication that expresses an opinion or assurance only if it contains and is limited to the following wording: The accompanying financial information of (company) as of (date and year), and for the year then ended have been prepared by (me/us).
This financial information is the representation of the management (owners) of (company).
A person who prepares financial information as permitted by this subsection may use the title or designation "accountant" or "accountants" and may refer to the services being provided as "accounting" only if the person includes in any letter or other text accompanying the financial information the following statement:
I am not a certified public accountant or public accountant.
We are not certified public accountants or public accountants.
1947, May 26, P.L. 318, § 13. Amended 1961, Sept. 2, P.L. 1165, §10; 1974, Dec. 30, P.L. 1122, No. 362, § 9, imd. effective. Reenacted and amended 1976, Dec. 8, P.L. 1280, No. 286, §12, imd. effective. Amended 1984 , March 7, P.L. 106, No. 23, §15, effective 4/1/1984; 1996, Dec. 4, P.L. 851, No. 140, § 13, effective in 60 days; 2008, July 9, P.L. 954, No. 73, §9, effective in 60 days [ 9/8/2008].