(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.
Notes
The
provisions of this § 11.67 adopted September 21, 1979, effective
9/22/1979, 9 Pa.B. 3238; amended
December 30, 1994, effective 12/31/1994, 24 Pa.B. 6559; amended November
30, 2012, effective 12/1/2012,
42 Pa.B. 7267.
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).
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).
