49 Pa. Code § 11.18
An initial candidate for the CPA examination shall have three individuals, including one certified public accountant, sign the examination application as character references. The individuals selected as character references shall be residents of this Commonwealth who have known the candidate for at least 3 years and who are not related to the candidate. The candidate may submit with the examination application other individuals as character references if the candidate, for good cause shown, is unable to obtain the signatures of individuals who satisfy the requirements of this section.
49 Pa. Code § 11.18
The provisions of this §11.18 issued under section 506 of The Administrative Code of 1929 (71 P. S. § 186); and section 3(a)(10)-(12) of the CPA Law (63 P. S. § 9.3(a)(10)-(12)).