Pennsylvania Code › Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS › Part I - DEPARTMENT OF STATE › Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Chapter 43b - COMMISSIONER OF PROFESSIONAL AND OCCUPATIONAL AFFAIRS › Subchapter A - SCHEDULE OF CIVIL PENALTIES, GUIDELINES FOR IMPOSITION OF CIVIL PENALTIES AND PROCEDURES FOR APPEAL › Section 43b.10a - Schedule of civil penalties-accountants

Current through Register Vol. 54, No. 28, July 13, 2024
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).