Philadelphia, PA asked in Tax Law, Business Formation and Business Law for Pennsylvania

Q: Filing a single member LLC in PA as a CPA, are tax preparation services considered restricted professional services?

I am filing an LLC in Pennsylvania to provide general accounting service and preparing tax as a CPA, are the services to be provided considered restricted professional services? The LLC will be a single member LLC. The member is a licensed CPA. No public accounting (typically Auditing or advisory) will be provided. Should restricted professional services box be checked off and annual filling required? Thanks!

1 Lawyer Answer
Michael Cherewka
Michael Cherewka
  • Tax Law Lawyer
  • Wormleysburg, PA
  • Licensed in Pennsylvania

A: The term "public accounting" as defined in TItle 15 (Section 8996(d) is broader than auditing and advisory services. In fact it specifically lists preparation of tax returns in your capacity as a CPA.

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