Section 9.5d - Practice by firms and unlicensed entities under substantial equivalency(a) A firm may practice public accounting in this Commonwealth through an individual who is not a licensee if the individual has the right to practice in this Commonwealth under section 5.2 of this act . The exercise by a firm of the right to practice through such individuals under this subsection constitutes an agreement by the firm: (1) to be subject to the jurisdiction and disciplinary authority of the board with respect to acts or omissions of the individuals through whom it practices under this subsection;(2) to accept service of process from the board on behalf of the individuals through whom it practices under this subsection; and(3) to cooperate in any investigation by the board involving an individual through which the firm has practiced under this subsection even if the individual is no longer an owner of or employed by the firm.(b) A qualified unlicensed entity may practice public accounting in this Commonwealth through an individual who:(1) has the right to practice in this Commonwealth under section 5.2 of this act; or(c) The exercise by a qualified unlicensed entity of the right to practice in this Commonwealth under subsection (b) constitutes:(1) sufficient contact with this Commonwealth for the exercise of personal jurisdiction by the board and the courts of this Commonwealth over the qualified unlicensed entity in any action or proceeding arising out of acts or omissions by an individual associated with the qualified unlicensed entity in any capacity;(2) consent by the qualified unlicensed entity to the personal and subject matter jurisdiction and disciplinary authority of the board;(3) an agreement by the qualified unlicensed entity to comply with the provisions of this act and regulations promulgated by the board; and(4) consent by the qualified unlicensed entity to the appointment of the board of accountancy or other regulatory authority of the state in which the principal place of business of the qualified unlicensed entity is located as the agent upon which process may be served in any action or proceeding by the board against the qualified unlicensed entity.(d) As used in this section "qualified unlicensed entity" means a partnership, corporation or other association that: (2) does not have an office in this Commonwealth; and(3) may lawfully practice public accounting in another state.Amended by P.L. 46 2013 No. 15, § 1, eff. 8/18/2013.1947, May 26, P.L. 318, No. 140, § 5.4, added 2008, July 9, P.L. 954, No. 73, § 6, effective in 60 days [Sept. 8, 2008].