49 Pa. Code § 11.62. CPE requirement for issuance of license; waiver or extension.

§ 11.62. CPE requirement for issuance of license; waiver or extension.

(a)  A regular or reciprocal applicant for an initial license shall have completed 80 CPE hours, in the subject areas in §  11.63 (relating to CPE subject areas; relevance to professional competence), during the 2-year period preceding the filing date of the application. This requirement does not apply to an applicant who passed the CPA examination during the same biennial renewal period in which the application was filed.
(b)  An applicant for renewal of a current license shall have completed 80 CPE hours, in the subject areas in §  11.63, during the 2-year period preceding the start of the next license period. An applicant shall have completed a minimum of 20 CPE hours during each year of the 2-year period.
(c)  An applicant for reactivation of an expired or inactive license shall have completed 80 CPE hours, in the subject areas in §  11.63, during the 2-year period preceding the filing date of the application. This requirement does not apply to an applicant who is reactivating a license within the same biennial renewal period in which it was placed on inactive status.
(d)  The Board may, upon application, waive in whole or in part a CPE requirement upon a showing of individual hardship, such as for reasons of health, military service or other good cause. The Board, upon application, may extend the time period for completing CPE upon a showing that the failure to timely comply was due to reasonable cause.

Authority

   The provisions of this §  11.62 issued under sections 3(a)(10) and (12) and 8.2(b) and (d) of the CPA Law (63 P. S. § §  9.3(a)(10) and (12) and 9.8b(b) and (d)); amended under section 3(a)(10) of the CPA Law (63 P. S. §  9.3(a)(10)).

Source

   The provisions of this §  11.62 adopted September 21, 1979, effective September 22, 1979, 9 Pa.B. 3238; amended February 22, 1985, effective February 23, 1985, 15 Pa.B. 671; amended December 30, 1994, effective December 31, 1994, 24 Pa.B. 6559; amended November 30, 2012, effective December 1, 2012, 42 Pa.B. 7267. Immediately preceding text appears at serial page (342099).

Cross References

   This section cited in 49 Pa. Code §  11.23a (relating to competence to supervise attest services); 49 Pa. Code §  11.61 (relating to scope); 49 Pa. Code §  11.63 (relating to CPE subject areas; relevance to professional competence); 49 Pa. Code §  11.67 (relating to reporting of CPE hours); 49 Pa. Code §  11.68a (relating to disciplinary action for failure to comply with CPE requirements); and 49 Pa. Code §  43b.10a (relating to schedule of civil penalties—accountants).

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