49 Pa. Code § 11.67. Reporting of CPE hours.

§ 11.67. Reporting of CPE hours.

(a)  An applicant for an initial license who is required under §  11.62(a) (relating to CPE requirement for issuance of license; waiver or extension) to complete CPE during the 2-year period preceding the filing date of the application shall submit a summary report of CPE hours on a form provided by the Board together with the CPE documentation required under §  11.68 (relating to documentation of CPE hours).
(b)  An applicant for renewal of a current license or for reactivation of an expired or inactive license shall certify on the application that the applicant has completed the requirements in §  11.62 and § §  11.63 and 11.64 (relating to CPE subject areas; relevance to professional competence; and sources of CPE hours). In the event a licensee is later selected by the Board for an audit of CPE hours, the licensee shall submit a summary report of CPE hours on a form provided by the Board together with the CPE documentation required under §  11.68.

Authority

   The provisions of this §  11.67 amended under sections 3(a)(10) and 8.2 of the CPA Law (63 P. S. § §  9.3(a)(10) and 9.8b).

Source

   The provisions of this §  11.67 adopted September 21, 1979, effective September 22, 1979, 9 Pa.B. 3238; 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 pages (328678) and (342101).

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 §  11.68a (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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