The issue

The Pennsylvania State Board of Accountancy (SBOA) released its regulatory agenda for 2026.

General Revisions

Recently proposed rulemaking updates SBOA regulations to align with amendments made to the CPA Law. Specifically, it implements changes from Act 110 of 2022 related to CPA examinations, education requirements, verification of experience, and peer review, as well as Act 100 of 2021 requirements for virtual supervision. The rulemaking also establishes a CPE “safe harbor” for licensees supervising attest services and requires licensees who supervise, sign, or authorize the signing of an accountant’s report for attest services to meet competency requirements. The regulations are amended to allow for continuous testing of the CPA examination, enabling candidates to retake a failed section without waiting for the next testing quarter. The proposed regulation was published on July 12, 2025, with the public comment period ending on Aug. 11, 2025. Independent Regulatory Review Commission (IRRC) submitted comments on Sept. 10, 2025, and SBOA is reviewing comments and preparing the final rulemaking.

• PICPA Comment Letter on the State Board of Accountancy Proposed Rulemaking #16a-5519 "General Revisions" (IRRC #3450) - Aug. 11, 2025

Licensure by Endorsement

This rulemaking amends SBOA’s regulations to implement Act 41 of July 1, 2019, which requires licensing boards and commissions to issue a license, certificate, registration, or permit to applicants who hold a current credential from another state, territory, or country with substantially equivalent or more stringent licensing requirements. Applicants must also meet additional criteria established under the act. The regulations address methods for determining applicant competency and establish expiration dates for provisional licenses. The proposed rulemaking was delivered to the IRRC on Nov. 24, 2025, and published in the Pennsylvania Bulletin on Dec. 20, 2025. The public comment period closed on Jan. 20, 2026, and the IRRC comment period closed on Feb.19, 2026.

• PICPA Comments on the State Board of Accountancy Proposed Licensure by Endorsement Regulations (IRRC #3467) - Jan. 27, 2026
• Independent Regulatory Review Commission (IRRC) Comments on the State Board of Accountancy Proposed Licensure by Endorsement Regulations (IRRC #3467) - Feb. 20, 2026
• Publication of Comments to the Independent Regulatory Review Commission (IRRC) in the Pennsylvania Bulletin - March 7, 2026

Reviewed June 2026