An Act providing for auditor qualifications for the Department of the Auditor General, for new department employees, for current department employees, for employee certification, for forensic audits, for fraud audits and for committee standards.

SB 942 sets professional certification standards for auditors in Pennsylvania's Department of the Auditor General. It requires employees conducting forensic audits to hold both Certified Public Accountant (CPA) and Certified Fraud Examiner (CFE) credentials, while fraud auditors must have a CFE. The bill mandates that new hires meet these qualifications immediately, allows current employees to continue existing audit work temporarily, and requires the department to support staff in obtaining necessary certifications through resources and financial incentives. These changes aim to ensure audits of state and federal funds meet professional standards and quality requirements.