Section 9.8b - Licenses to practice(a) Biennial licenses to engage in the practice of public accounting in this Commonwealth shall be issued by the Department of State upon payment of the biennial licensing fee to (i) holders of the certificate of certified public accountant issued by this Commonwealth and public accountants registered in this Commonwealth who have certified to the board that they have complied with the requirements of subsection (b) of this section and (ii) qualified associations licensed under section 8.8 of this act. Licenses to practice shall expire on the last day of December of odd-numbered years or on such other biennial expiration dates as the department may fix. The renewal application of a certified public accountant or public accountant does not need to list the continuing education courses taken by the applicant except as provided by the rules and regulations of the board.(a.1) A certified public accountant or public accountant who is not engaged in the practice of public accounting may request the board, in writing, to place his name on the inactive roll and thus protect his right to obtain a license at such time as he may become engaged in the practice of public accounting.(a.2) Notwithstanding the act of August 21, 1953 ( P.L. 1273, No.361), known as "The Private Detective Act of 1953," a licensee, qualified nonlicensee or qualified association providing forensic accounting services shall be licensed and regulated solely under this act.(b) Each certified public accountant and public accountant filing an application for a license or a renewal thereof to engage in the practice of public accounting in this Commonwealth must, during the reporting period immediately preceding the current biennial period, complete eighty hours of continuing education, in programs approved by the board. The reporting period for licensees shall be January 1 of even-numbered years to December 31 of odd-numbered years. No carry-over of credits shall be permitted from one biennial license period to another. The continuing education requirement shall not apply to firms but shall apply to all natural persons who apply for a license or a renewal thereof under this section.(c) Failure by a licensed certified public accountant or public accountant applying for renewal of his biennial license to furnish a certification of completion of the required number of hours of acceptable continuing education shall constitute grounds for denial or refusal to renew such license, unless the board, in its discretion, shall determine that the failure to complete the required continuing education was due to reasonable cause, in which case the board shall grant an extension.(d) In issuing rules, regulations and individual orders with respect to requirements of continuing education, the board may rely upon guidelines and pronouncements of recognized educational and professional organizations; may prescribe for content, duration and organization of courses; shall take into account the accessibility of such continuing education as it may require, and any impediments to interstate practice of public accounting which may result from differences in such requirements in other states; and may provide for relaxation or suspension of such requirements in instances of individual hardship such as for reasons of health, military service or other good cause.(e) A certified public accountant or public accountant who is also certified, registered or licensed to practice public accounting in any other state or foreign jurisdiction shall report this information to the board on the biennial renewal application. Any disciplinary action taken in any other state or foreign jurisdiction shall be reported to the board on the biennial renewal application or within thirty days of disposition, whichever is sooner. Multiple certification, registration or licensure shall be noted by the board on the record of the certified public accountant or public accountant, and the other state or foreign jurisdiction shall be notified by the board within thirty days after any disciplinary action is taken against the certified public accountant or public accountant in this Commonwealth.(f) An initial or renewal license shall not be issued after April 30, 2000, to a certified public accountant or public accountant practicing as a sole practitioner unless he complies with the requirements of section 8.9 of this act.Amended by P.L. TBD 2016 No. 157, § 3, eff. 1/3/2017.1947, May 26, P.L. 318, § 8.2, added 1961, Sept. 2, P.L. 1165, § 6. Amended 1974, Dec. 30, P.L. 1122, No. 362, § 7, imd. effective. Reenacted and amended 1976, Dec. 8, P.L. 1280, No. 286, §6, imd. effective. Amended 1984 , March 7, P.L. 106, No. 23, §10, effective 4/1/1984; 1996, Dec. 4, P.L. 851, No. 140, § 9, effective in 60 days; 2008, July 9, P.L. 954, No. 73, §7, effective in 60 days [ 9/8/2008].