Section 43b.10a. Schedule of civil penalties—accountants

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 16 hours of acceptable continuing professional education in accounting and attest subjects during reporting period	1st offense—1-4 hour deficiency—$300; 4-8 hour deficiency—$400; 9-12 hour deficiency—$500; 13-16 hour deficiency—$6002 2nd or subsequent offense—formal action
Section 11.63(a)(6)	Failure to complete 8 hours of acceptable continuing professional education in tax subjects during reporting period	1st offense—$3002 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

¹ The 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), (6) 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), (6) or (7).

The provisions of this § 43b.10a adopted March 2, 2001, effective March 3, 2001, 31 Pa.B. 1227; amended November 30, 2012, effective December 1, 2012, 42 Pa.B. 7275. Immediately preceding text appears at serial pages (325199) to (325200).

Notation

Cross References

This section cited in 49 Pa. Code § 11.68a (relating to disciplinary action for failure to comply with CPE requirements).