49 Pa. Code § 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.
Notes
The provisions of this § 11.68a issued under section 3(a)(10) of the CPA Law (63 P. S. § 9.3(a)(10)).
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