A licensee may practice public accounting as a sole practitioner or firm, or as an employee of a sole practitioner or a member or employee of a firm, subject to the requirements of the act.
49 Pa. Code § 11.35
The provisions of this §11.35 issued under section 506 of The Administrative Code of 1929 (71 P. S. § 186); and section 3(10)-(12) act of The CPA Law (63 P. S. § 9.3(10)-(12)).