§ 43b.10a. Schedule of civil penalties—accountants.
STATE BOARD OF ACCOUNTANCY
| Violation under | ||
| 63 P. S. | Title/Description | Civil Penalty |
| Section 9.8b(b) | Completion of continuing education hours after end of reporting period but before start of next license biennium (assumes no other continuing education violation) | 1st offense—$150 2nd offense—formal action |
| Section 9.12(a) | Unlawful use of “certified public accountant,” “CPA” or similar representation by person never licensed | 1st offense—$500* 2nd offense—formal action |
| Unlawful use of “certified public accountant,” “CPA” or similar representation by person not currently licensed | 1st offense—up to 90 days past renewal deadline—warning; 90 days to 180 days past renewal deadline—$500 2nd 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—$500* 2nd offense—formal action |
| Unlawful use of “certified public accountant,” “public accountant,” “CPA,” “PA” or similar representation by a firm not currently licensed | 1st offense—up to 90 days past renewal deadline—warning; 90 days to 180 days past renewal deadline—$500 2nd offense—formal action | |
| Section 9.12(j) | Unlawful use of “public accountant,” or “PA” or similar representation by person never licensed | 1st offense $500* 2nd offense—formal action |
| Unlawful use of “public accountant,” or “PA” or similar representation by person not currently licensed | 1st offense—up to 90 days past renewal deadline— warning; 90 days to 180 days past renewal deadline—$500 2nd offense—formal action | |
| Section 9.12(o) | Unlawful representation of membership in professional society, association or organization of CPA’s or PA’s by person or firm never licensed | 1st offense—$250* 2nd offense—formal action |
| Unlawful representation of membership in professional society, association or organization of CPA’s or PA’s by person or firm not currently licensed | 1st offense—up to 90 days past renewal deadline—warning; 90 days to 180 days past renewal deadline—$250 2nd offense—formal action |
| Violation under 49 Pa. Code, Chapter 11 | Title/Description | Civil Penalty |
| Section 11.62(a)(2) | Failure to complete 20 hours of continuing education each year (assumes no other continuing education violation) | 1st offense—$150 2nd offense—formal action |
| Section 11.68(b) | Failure to timely submit documentation of continuing education during Board audit (assumes no other continuing education violation) | 1st offense—$500 2nd offense—formal action |
| *The first offense provision does not apply to a situation involving multiple occurrences or a pattern or practice of misconduct | ||
The provisions of this § 43b.10a adopted March 2, 2001, effective March 3, 2001, 31 Pa.B. 1227.
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