49 Pa. Code § 43b.10a
STATE BOARD OF ACCOUNTANCY
Violation under 63 P.S. | Title/Description | Civil Penalty |
Section 9.8b(b) | Failure to complete 80 hours of acceptable continuing professional education during reporting period | 1st offense-1 to 20 hour deficiency-$300; 21 to 40 hour deficiency-$600; 41 to 60 hour deficiency-$800; 61 to 80 hour deficiency-$1,0002 2nd or subsequent offense-formal action |
Section 9.12(a) | Unlawful use of "certified public accountant," "CPA" or similar representation by person who has not received a CPA certificate or whose certificate is revoked or suspended | 1st offense-$1,0001 2nd or subsequent offense-formal action |
Section 9.12(c) | Unlawful use of "certified public accountant," "public accountant," "CPA," "PA" or similar representation by a firm never licensed | 1st offense-$1,0001 2nd or subsequent offense-formal action |
Section 9.12(j) | Unlawful use of "public accountant," "PA" or similar representation by person who has not received a PA registration or CPA certificate | 1st offense-$1,0001 2nd or subsequent offense-formal action |
Section 9.12(o) | Unlawful representation of membership in professional society, association or organization of CPAs or PAs by person not credentialed as CPA or PA or firm not licensed | 1st offense-$2501 2nd or subsequent offense-formal action |
Section 9.12(q) | Engaging in the practice of public accounting in this Commonwealth when the individual's license is expired | 1st offense-less than 6 months-$500; 6 months or more-formal action 2nd or subsequent offense-formal action |
Violation under 49 Pa. Code Chapter 11 | ||
Section 11.62(b) | Failure to complete 20 hours of acceptable continuing professional education during each year of reporting period | 1st offense-$300 2nd or subsequent offense-formal action |
Section 11.63(a)(1) | Failure to complete 24 hours of acceptable continuing professional education in accounting and attest subjects during reporting period, if required | 1st offense-$50 per hour deficient, not to exceed $1,0002 2nd or subsequent offense-formal action |
Section 11.63(a)(7) | Failure to complete 4 hours of acceptable continuing professional education in professional ethics during reporting period | 1st offense-$3002 2nd or subsequent offense-formal action |
Section 11.67(b) | Failure to timely submit documentation of continuing professional education during Board audit (assumes no other continuing education violation) | 1st offense-$500 2nd or subsequent offense-formal action |
1The first offense provision does not apply to a situation involving multiple occurrences or a pattern or practice of misconduct.
2 When there are violations of both 63 P.S. § 9.8b(b) and 49 Pa. Code § 11.63(a)(1) or (7) (relating to CPE subject areas; relevance to professional competence), a combined civil penalty will not be assessed for both sets of violations. The highest civil penalty will be assessed whether for the violation of 63 P.S. § 9.8b(b) or 49 Pa. Code § 11.63(a)(1) or (7).
49 Pa. Code § 43b.10a