Current through Register Vol. 54, No. 50, December 14, 2024
Section 43b.423 - Schedule of criminal convictions-state Board of Accountancy(a) A conviction of any of the criminal offenses in paragraphs (1) and (2) may constitute grounds to refuse to issue, suspend or revoke a license, certificate, registration or permit issued by the State Board of Accountancy (Board). (1) Each of the crimes of violence set forth in § 43b.422 (relating to crimes of violence), in accordance with § 43b.404(c) (relating to consideration of criminal convictions).(2) The following additional criminal offenses that have been deemed by the Board as directly related to the accountancy profession, which shall raise a rebuttable presumption that the individual's licensure, certification, permitting or registration poses a substantial risk to the individual's clients or to the public or a substantial risk of further criminal convictions in accordance with § 43b.404(a)(2)(i): (i)18 Pa.C.S. § 3927 (relating to theft by failure to make required disposition of funds received).(ii)18 Pa.C.S. § 4104 (relating to tampering with records or identification).(iii)18 Pa.C.S. § 4105 (relating to bad checks), when graded as a felony.(iv)18 Pa.C.S. § 4106 (relating to access device fraud), when graded as a felony.(v)18 Pa.C.S. § 4108 (relating to commercial bribery and breach of duty to act disinterestedly).(vi)18 Pa.C.S. § 4110 (relating to defrauding secured creditors).(vii)18 Pa.C.S. § 4111 (relating to fraud in insolvency).(viii)18 Pa.C.S. § 4113 (relating to misapplication of entrusted property and property of government or financial institutions).(ix)18 Pa.C.S. § 4902 (relating to perjury).(x)18 Pa.C.S. § 4903 (relating to false swearing).(xi)18 Pa.C.S. § 4904 (relating to unsworn falsification to authorities).(xii)18 Pa.C.S. § 4913 (relating to impersonating a notary public or holder of a professional or occupational license).(xiii)18 Pa.C.S. § 7326 (relating to disclosure of confidential tax information).(xiv)15 U.S.C.A. § 78j(b), regarding manipulative and deceptive devices.(xv)26 U.S.C.A. § 7201, regarding attempt to evade or defeat tax.(xvi)26 U.S.C.A. § 7202, regarding willful failure to collect or pay over tax.(xvii)26 U.S.C.A. § 7203, regarding willful failure to file return, supply information, or pay tax.(xviii)26 U.S.C.A. § 7204, regarding fraudulent statement or failure to make statement to employees.(xvix)26 U.S.C.A. § 7205, regarding fraudulent withholding exemption certificate or failure to supply information.(xx)26 U.S.C.A. § 7206, regarding fraud and false statements.(xxi)26 U.S.C.A. § 7207, regarding fraudulent returns, statements, or other documents.(xxii)26 U.S.C.A. § 7212, regarding attempts to interfere with administration of internal revenue laws.(xxiii)26 U.S.C.A. § 7213, regarding unauthorized disclosure of information.(xxiv)26 U.S.C.A. § 7215, regarding offenses with respect to collected taxes.(xxv)26 U.S.C.A. § 7216, regarding disclosure or use of information by preparers of returns.(xxvi) Criminal attempt, criminal conspiracy or criminal solicitation to commit any of the offenses listed in subparagraphs (i)-(xxv).(xxvii) An equivalent crime under the laws of this Commonwealth in effect at the time of the commission of that offense.(xxviii) An equivalent crime in another jurisdiction.(b) The Board retains the discretion to determine that, due to the nature of the criminal conduct that led to the conviction, the licensure, certification, permitting or registration of an individual with a criminal conviction for an offense not listed in subsection (a) would pose a substantial risk to the health and safety of the individual's clients or to the public or a substantial risk of further criminal convictions in accordance with § 43b.404(a)(2)(ii). The individual may rebut the Board's determination by showing evidence of rehabilitation utilizing the factors in § 43b.404(a)(3).Adopted by Pennsylvania Bulletin, Vol 54, No. 42. October 19, 2024, effective 10/19/2024