Pennsylvania Code
Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS
Part I - DEPARTMENT OF STATE
Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS
Chapter 11 - STATE BOARD OF ACCOUNTANCY
CONTINUING PROFESSIONAL EDUCATION
Section 11.67 - Reporting of CPE hours
Current through Register Vol. 54, No. 44, November 2, 2024
(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.
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).
