The LLF Law Firm Defends Pennsylvania CPAs
If a client, colleague, firm, or other person accuses you of accounting misconduct, you may face disciplinary charges from Pennsylvania's State Board of Accountancy. The State Board has the authority to suspend or revoke your Pennsylvania CPA license. But your constitutional rights guarantee you due process to contest those disciplinary charges. Retain the LLF Law Firm's premier Professional License Defense Team for the skilled and experienced attorney services necessary to protect your Pennsylvania accounting practice. Call 888.535.3686 or chat with us now for CPA license defense across Pennsylvania.
The Rewards of Pennsylvania CPA Practice
Accounting practice in Pennsylvania can be especially rewarding. The state's large metropolitan areas around Philadelphia and Pittsburgh, and its good-sized cities like Allentown, Erie, Reading City, Upper Darby, Scranton, Lower Merion, Bensalem, Abington, Lancaster City, and Bethlehem City, support vital economies with many businesses, charitable organizations, and individuals needing CPA services. Pennsylvania also hosts offices of large and reputable accounting firms like Marcum, Wipfli, Grant Thornton, Protiviti, Deloitte, Withum, and Accenture, as well as many fine mid-sized and small accounting firms. You have plenty of accounting clients ready to compensate you for your skilled services, and plenty of accounting firms to employ you, as long as you maintain your Pennsylvania CPA license. You know the personal, financial, and professional rewards of your CPA practice, and you know what you have invested in earning your license and building your practice. Let us help you defend it against disciplinary charges.
Pennsylvania CPA Disciplinary Charge Nationwide Stakes
Like most other accounting boards across the nation, Pennsylvania's State Board of Accountancy recognizes CPA license reciprocity, allowing CPAs who already hold another state's license to obtain a license in the state without having to repeat the most rigorous and expensive requirements. Reciprocity is great news when you are obtaining a second or subsequent CPA license. But good news becomes bad news when you face disciplinary charges. Discipline against your Pennsylvania CPA license threatens your CPA licenses in other states and your ability to obtain licenses in other states. In short, your Pennsylvania CPA disciplinary issue could affect your ability to practice public accountancy across the nation. Get our attorneys' skilled help to defend your Pennsylvania charges rather than assuming that you can just gain a new license or rely on another license elsewhere.
Pennsylvania CPA Licensure
Pennsylvania's CPA Law establishes the State Board of Accountancy to license, regulate, and discipline public accountancy practice within the state. You must hold a CPA certification and license the State Board issues if you intend to practice public accountancy in the state. The CPA Law's Section 2.3 establishes the State Board of Accountancy, authorizing it to license and otherwise regulate accounting practices and CPAs, including the authority to adopt implementing regulations. Section 8.2 authorizes the State Board to issue licenses according to its qualification requirements. The State Board exercised its rule-making authority by adopting 49 Pennsylvania Code Section 11.8, prohibiting individuals from using the CPA designation and practicing public accountancy unless holding a current license from the State Board. The CPA Law's Section 12 likewise prohibits the use of the CPA designation or practice in the state without a State Board license. The CPA Law and the State Board's implementing regulations require biennial renewal of your CPA license, meaning you must maintain your character and fitness as long as you intend to continue practicing. Let us help you retain your CPA license against disciplinary charges.
Pennsylvania CPA Qualifications
Pennsylvania's CPA Law and the State Board of Accountancy's implementing regulations also state the qualifications CPAs must demonstrate to obtain and retain their Pennsylvania CPA certification and licensure. The CPA Law's Section 3.1 states the examination requirements, while Section 4.2 adds the age, education, good moral character, work experience, and other requirements for CPA certification. You doubtless studied long and hard to earn your accounting degrees and pass the CPA examination. You also worked hard to gain work experience and demonstrate the good character necessary for licensure. Don't risk all that you have invested in your CPA practice to disciplinary charges, misconduct findings, and sanctions. Let us help you face and address the charges for your best outcome.
Pennsylvania CPA Disciplinary Authority
Pennsylvania's State Board of Accountancy doesn't just have the authority to license CPAs practicing in the state, but it also prohibits practice without a license. It also has the authority to discipline CPAs who fail to meet its rules of professional conduct and who commit misconduct. The Pennsylvania CPA Law's Section 3 expressly authorizes the State Board to suspend or revoke a CPA's license for violating the State Board's rules and standards. The CPA Law's Section 9 states the State Board's disciplinary procedures, while the CPA Law's Section 9.1 states the permissible disciplinary grounds. The State Board duly authorizes and empowers a disciplinary team to investigate and pursue charges against CPAs alleged to have committed misconduct. Don't ignore charges. Let us help you address them firmly, diplomatically, wisely, and effectively for your best outcome.
Pennsylvania CPA Disciplinary Decisions
When the Pennsylvania State Board of Accountancy determines that a CPA has committed misconduct and the State Board suspends, revokes, or otherwise sanctions the CPA's license, Pennsylvania's Department of State compiles that discipline into a public report published online. Those reports state the CPA's name, license number, sanction, and disciplinary grounds. You won't be able to keep your discipline a secret. Your employer, prospective employers, colleagues, clients, family members, friends, acquaintances, and licensing boards in other professions and states will be able to learn about your discipline. You may also have disclosure requirements when seeking other licenses or employment. Beware of the adverse impacts of Pennsylvania CPA license discipline. Get our help to minimize the risk of crippling sanctions.
Pennsylvania CPA Disciplinary Sanctions
As suggested above, the Pennsylvania State Board of Accountancy can either suspend or revoke your CPA license under the CPA Law's Section 9.1. But that same statute grants the State Board other sanction options, including to “limit or otherwise restrict” your CPA license, “censure or publicly reprimand” a license holder, require a CPA accused of misconduct to complete additional education or submit to peer review, or take “other remedial action.” The State Board's discretion to shape sanctions to the individual case's circumstances gives our attorneys the opportunity to advocate for creative, win-win resolutions that avoid public reprimand or loss of the license. Our attorneys know what alternatives the State Board may well accept. Get our help negotiating appropriate relief that preserves your license, employment, and reputation.
Pennsylvania CPA License Reinstatement
While Pennsylvania's State Board of Accountancy can suspend or revoke your license, the Pennsylvania CPA Law's Section 9.2 expressly authorizes the State Board to reinstate a suspended or revoked license on terms and conditions the State Board determines. Section 9.2, though, requires that the CPA apply in writing to the State Board and that the State Board conduct a hearing on the application for reinstatement. Reinstatement is not automatic. Let us help you draft a sound application for reinstatement if you have already lost your CPA license. We can also help you advocate for reinstatement at the State Board's hearing.
Grounds for Pennsylvania CPA Discipline
You have constitutional rights to due process before losing your property and liberty interest in your CPA license. Pennsylvania's State Board of Accountancy must articulate statutory grounds to suspend, revoke, or otherwise discipline your license. The Pennsylvania CPA Law's Section 9.1 articulates many disciplinary grounds. Consider below some of the more common grounds for discipline, along with how our attorneys may be able to help you effectively contest those grounds.
Credentials Fraud as Grounds for Pennsylvania CPA Discipline
The CPA Law's Section 9.1 authorizes the State Board to discipline for “fraud or deceit” in obtaining your CPA license. The State Board may allege cheating on the CPA exam, misrepresentation of work experience, or concealing of a disqualifying conviction on a renewal application. Our attorneys may be able to show that you did not commit the alleged fraud or that any inaccuracies or omissions were unintentional and immaterial.
Corrupt Practice as Grounds for Pennsylvania CPA Discipline
The CPA Law's Section 9.1 authorizes the State Board to discipline for “dishonesty, fraud, or gross negligence” in CPA practice. Corrupt practices may include intentionally preparing exaggerated financial statements or false tax returns. Our attorneys may be able to show that your work was accurate, that others were responsible for the disputed accounting statements, or that you were acting reasonably under the direction of supervisors.
Unprofessionalism as Grounds for Pennsylvania CPA Discipline
The CPA Law's Section 9.1 authorizes the State Board to discipline for violating a rule of professional conduct. Conduct rules generally require conforming your practice to professional norms and standards. Professional incompetence, harassment, inappropriate relationships, or other significant issues with colleague or client relationships can constitute unprofessional conduct. Our attorneys may be able to show that you conformed to all accounting standards or did not misbehave as alleged.
Criminal Conviction as Grounds for Pennsylvania CPA Discipline
The CPA Law's Section 9.1 authorizes the State Board to discipline for conviction of any felony or for a misdemeanor involving dishonesty or fraud. Felonies generally involve violent crimes like assault and battery, repeated crimes like third-offense drunk driving, or property crimes like arson, theft, and burglary involving property of significant value. Misdemeanors involving dishonesty may include criminal fraud or conversion. Our attorneys may be able to show that you did not commit the alleged crime, the crime was not a disqualifying crime, or a court reversed the conviction.
Pennsylvania CPA Disciplinary Procedures
As suggested briefly above, Pennsylvania's CPA Law Section 9 states the procedures the State Board of Accountancy must follow before it revokes or suspends your CPA license. The Constitution requires these due process protections. Due process requires fair notice of the charges and a fair opportunity for a hearing before an independent decision-maker. Section 9 ensures that the State Board provides you with a written statement of the disciplinary charges and offers you an administrative hearing before an independent official at which to contest those charges. You have the right to retain our skilled and experienced attorneys to attend the hearing with you to cross-examine adverse witnesses and to present your own testimony, the testimony of your other defense witnesses, and any exhibits. But you must invoke these procedural protections. The State Board will generally not conduct hearings and other protective procedures if you ignore and default on the charges. Let us help invoke your rights for the best outcome.
Defense Attorney Services for Pennsylvania CPAs
Pennsylvania's State Board of Accountancy is an administrative agency. It will follow the state's administrative procedures act and its own rules, customs, and conventions when providing you with the above procedural protections. Do not go without qualified attorney representation. Administrative procedures can be complex and daunting. You would not likely know the strategic approach, substantive law, and procedural opportunities to put forward your best defense. Criminal defense attorneys, civil litigation attorneys, and other attorneys in general practice may also not have the necessary skills and experience for administrative proceedings involving professional licensing boards. Our attorneys have the requisite knowledge, skills, and experience. We can help you evaluate the charges, answer the charges with your legal defenses and exonerating and mitigating evidence, conduct informal resolution conferences to negotiate alternative relief, conduct hearings as necessary, and even take appeals or seek court review if you have already lost all hearings.
Premier Pennsylvania CPA Defense Available
The LLF Law Firm's premier Professional License Defense Team is available across Pennsylvania for your CPA license defense. Do as hundreds of professionals nationwide have done in trusting the LLF Law Firm for the defense of disciplinary charges. Call 888.535.3686 or chat with us now.
