Section 9.5c - Practice outside this Commonwealth under substantial equivalency(a) A licensee who practices public accounting in another jurisdiction under substantial equivalency shall be subject to disciplinary action in this Commonwealth for an act or omission in the other jurisdiction if the act or omission: (1) subjects the licensee to discipline in the other jurisdiction; or(2) would subject the licensee to discipline in this Commonwealth.(b) The board shall investigate any complaint made by the board of accountancy or other regulatory authority of another state against a licensee.1947, May 26, P.L. 318, No. 140, § 5.3, added 2008, July 9, P.L. 954, No. 73, §6, effective in 60 days [ 9/8/2008].