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(b) Referees shall conduct their hearings de novo. (503 amended Dec. 9, 2002, P.L.1336, No.158) Section 504. Powers of Board Over Claims.--The board shall have power, on its own motion, or on appeal, to remove, transfer, or review any claim pending before, or decided by, a referee, and in any such case and in cases where a further appeal is allowed by the board from the decision of a referee, may affirm, modify, or reverse the determination or revised determination, as the case may be, of the department or referee on the basis of the evidence previously submitted in the case, or direct the taking of additional evidence. When any claim pending before a referee is removed or transferred to the board, the board shall afford the parties and the department reasonable opportunity for a fair hearing. The parties and the department shall be duly notified of the board's final decision and the reasons therefor. A complete record shall be kept of each case heard before the board. All testimony at any hearing before the board, whether on appeal or otherwise, shall be taken by a reporter and recording device. An unabridged transcript and audio recording of the testimony shall be made available, at cost if not used for unemployment compensation purposes or a subsequent appeal, to the parties and their attorneys or other representatives upon written request to the board. (504 amended Nov. 3, 2016, P.L.1100, No.144)

Compiler's Note: Section 303 Act 326 of 1982, which amended section 504, provided that the notice of the board to the parties and the department under section 504 of the act of the final decision of the board and the reasons therefor shall constitute a final order of the board for purposes of judicial review, which order shall be subject to judicial review within the time and in the manner provided or prescribed by law. Judicial review may be sought under the act only after the party seeking review has exhausted its remedies before the board. Section 505. Rules of Procedure.--The manner in which appeals shall be taken, the reports thereon required from the department, the claimant and employers, and the conduct of hearings and appeals, shall be in accordance with rules of procedure prescribed by the board whether or not such rules conform to common law or statutory rules of evidence and other technical rules of procedure. Rules established by the board shall permit either party to a hearing to testify via telephone, without regard to distance of hearing location from either party.