Power to administer oaths.

16 Pa.C.S. § 14926
in effect
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(a) Power.--The controller or auditors may administer oaths and affirmations to each person brought or appearing before the controller or auditors, whether accountants, witnesses or otherwise. (b) Penalty.--A person swearing or affirming falsely on examination commits perjury.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM&ttl=16Fetched: 10/16/2026

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