§ 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 actionSection 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 actionSection 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 actionSection 9.12(j) Unlawful use of “public accountant,” “PA” or similar representation by person who has not received a
PA registration or CPA certificate1st offense—$1,0001
2nd or subsequent offense—formal actionSection 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 actionSection 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 actionViolation 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 actionSection 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 actionSection 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 actionSection 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 action1 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) 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).
Authority The provisions of this § 43b.10a amended under section 5(a) of the act of July 2, 1993 (P.L. 345, No. 48) (63 P.S. § 2205(a)).
Source 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; amended September 22, 2017, effective January 1, 2018, 47 Pa.B. 5948. Immediately preceding text appears at serial pages (364449) to (364451).
Cross References This section cited in 49 Pa. Code § 11.68a (relating to disciplinary action for failure to comply with CPE requirements).
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