§ 11.68a. Disciplinary action for failure to comply with CPE requirements.
(a) Unless granted an extension or waiver by the Board under § 11.62(d) (relating to CPE requirement for issuance of license; waiver or extension), and except as provided in subsection (b), a licensee who fails to comply with § § 11.62—11.64, 11.67 and 11.68 will be subject to disciplinary action in the case of a first offense under § 43b.10a (relating to schedule of civil penalties—accountants) or in the case of a second or subsequent offense under section 9.1(a)(4) and (10) of the act (63 P. S. § 9.9a(a)(4) and (10)).
(b) A licensee who knowingly provides false information on an application about compliance with CPE requirements will be subject to disciplinary action under section 9.1(a)(1)(iii) of the act.
(c) A licensee who is disciplined for failure to comply with CPE requirements shall make up a deficiency in CPE hours and submit documentation of the fact to the Board within 6 months after imposition of the disciplinary sanction. A licensee who fails to submit documentation of make-up CPE hours by the prescribed deadline will undergo suspension of the licensee’s license and underlying certificate of CPA or public accountant registration until the documentation is submitted.
Authority The provisions of this § 11.68a issued under section 3(a)(10) of the CPA Law (63 P. S. § 9.3(a)(10)).
Source The provisions of this § 11.68a adopted November 30, 2012, effective December 1, 2012, 42 Pa.B. 7267.
Cross References This section cited in 49 Pa. Code § 11.23a (relating to competence to supervise attest services); and 49 Pa. Code § 11.61 (relating to scope).
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