Accountancy License Defense
Representation Before the State Board of Accountancy
The State Board of Accountancy licenses certified public accountants, public accountants and accounting firms in the Commonwealth, and it enforces the CPA Law and the Board's rules of professional conduct. Because the Board regulates both the individual practitioner and the firm, a single engagement may give rise to proceedings against each.
Board matters commonly arise from client complaints, peer review results, referrals from federal or state agencies, continuing professional education audits and criminal or tax matters. The CPA Law expressly provides that a client need not have been injured for conduct to be found unprofessional, so a matter that appears technical may still carry real consequences for a license.
Mimm Law, LLC represents CPAs, public accountants and firms at every stage of a Board matter, from the first letter of inquiry through a consent agreement, a formal hearing and any appeal.
Governing Law
- Board
- State Board of Accountancy
- Statute
- CPA Law, 63 P.S. § 9.1 et seq.
- Regulations
- 49 Pa. Code Chapter 11
- Licensees
- CPAs, public accountants and firms
- Renewal
- Biennial; licenses expire December 31 of odd-numbered years
Who the Board Regulates
- Certified Public Accountant (CPA) license
- Public Accountant (PA) license
- Accounting firm license
- Continuing professional education program sponsor approval
- Practice privileges for out-of-state CPAs under automatic mobility (section 5.5 of the CPA Law)
Grounds for Discipline
Section 9.1 of the CPA Law (63 P.S. § 9.9a) authorizes the Board to discipline a licensee for, among other things:
- Fraud or deceit in obtaining a certificate, license or registration
- Dishonesty, fraud or gross negligence in the performance of professional services
- Violation of the Board's rules of professional conduct
- Conviction of a felony, or of a crime involving dishonesty or fraud, or a guilty or nolo contendere plea to such a charge
- Conviction for violation of a federal or state revenue law
- Cancellation, revocation or suspension of a license, or refusal to renew, in another jurisdiction, other than for failure to pay a fee
- Conduct in another jurisdiction, while practicing there under the mobility provisions, that subjects the licensee to discipline in that jurisdiction
- Suspension or revocation of the right to practice before a federal or state agency
- Failure to satisfy continuing professional education requirements or conditions ordered by the Board
- A firm's failure to satisfy peer review or organizational requirements
- Unprofessional conduct, including undertaking work beyond one's competence, failing to exercise due care and failing to follow applicable professional standards
- Conduct that discredits the profession, and violation of a Board order
Sanctions the Board May Impose
The Board may revoke, suspend or limit a license, impose censure or a public reprimand, and require additional continuing education, a peer review or other remedial action. The CPA Law separately authorizes civil penalties of up to $10,000 per violation. The CPA Law also limits penalties under that Law to $200,000 for a related series of violations and bars a penalty under that Law where another state's accountancy regulator has already fined the licensee for the same violation (these limits do not restrict the separate Chapter 31 civil penalty power). The Board may also assess the costs of investigation. A revoked certificate or registration cannot be reinstated unless a court orders it; the person may retake the examination and apply for a new certificate no earlier than five years after revocation, and an individual suspended for more than five years must retake the examination and apply for a new certificate.
In addition to the sanctions in the Board's own statute, Chapter 31 of Title 63 of the Pennsylvania Consolidated Statutes authorizes each licensing board to impose a civil penalty of up to $10,000 per violation and to assess the costs of investigation against a licensee found to have violated the law.
Obligations That Often Lead to Board Matters
Peer Review
Unless an exemption applies (for example, no attest engagements other than compilations in the preceding two years), a firm must be enrolled in a Board-approved peer review program as a condition of licensure and undergo reviews on the required schedule, generally at least once every three years. A failure to satisfy the peer review requirements, including having the firm's enrollment dropped or terminated, may lead to Board action.
Continuing Professional Education
Licensees must complete 80 hours of continuing professional education in each biennial period, with at least 20 hours in each year and 4 hours in professional ethics. A first deficiency is ordinarily addressed through the citation program; a repeated deficiency may lead to formal discipline. A licensee disciplined for a deficiency must make up the hours and file proof within six months, or the license is suspended until proof is filed.
Reporting Obligations
A licensee must report to the Board in writing, within 30 days, any discipline in another jurisdiction and any criminal conviction or plea. The Board may act on a failure to report even where the underlying matter would not otherwise warrant discipline.
Matters We Handle
- Peer review findings and professional-standards issues
- Client complaints and fee disputes
- Independence and conflict-of-interest questions
- Firm registration and ownership requirements
- Continuing professional education audits
- Criminal charges and convictions affecting licensure
How We Can Help
Board Investigations
Upon receipt of a letter of inquiry, a subpoena or contact from an investigator, the firm evaluates the allegations, reviews the licensee's records, prepares a written response and attends any investigative interview. In some matters, an early, well-documented response may resolve the matter before formal charges are filed.
Formal Charges and Hearings
When the Commonwealth files an Order to Show Cause, the time to respond is short, and a respondent who misses the deadline may be held in default and the facts alleged deemed admitted. The firm prepares and files the answer, negotiates a consent agreement where one serves the client's interests, and tries the matter before the hearing examiner or the Board where it does not.
Applications and Reinstatement
For applicants whose history may raise questions, and for licensees seeking reinstatement after suspension, revocation or lapse, the firm assembles the application and supporting record and presents the matter to the Board.
Questions Licensees Ask
Can the Board discipline me if no client was harmed?
Yes. The CPA Law provides that unprofessional conduct may be established without proof of injury to a client. Departures from professional standards, inadequate planning or supervision of an engagement and work undertaken beyond the practitioner's competence may each support discipline even where the client suffered no loss.
Does an IRS or SEC matter affect my Pennsylvania license?
It may. Suspension or revocation of the right to practice before a federal or state agency is an independent ground for discipline under the CPA Law, as is a conviction for violating a revenue law. A licensee facing an agency proceeding should consider the licensing consequences before resolving it.
What happens if my firm receives an unfavorable peer review?
The Board may treat a firm's failure to satisfy its peer review requirement as a ground for discipline and may order more frequent reviews. A firm should respond promptly and thoroughly to the reviewer's findings and should seek advice early, particularly if its enrollment in the peer review program is at risk of being dropped or terminated.
Should I speak with an investigator before I have counsel?
A licensee who receives a letter of inquiry, a subpoena or a telephone call from an investigator with the Bureau of Enforcement and Investigation should be courteous and should note the investigator's name and contact information, but should not give a substantive statement before obtaining advice. Anything said to an investigator may be included in the report reviewed by the prosecuting attorney and, later, by the Board. Counsel can determine what is being alleged, gather the relevant records and prepare a response that is accurate, complete and appropriately limited.
Must I report a criminal conviction, plea or ARD, or discipline in another state?
Yes. Pennsylvania law requires every licensee to notify the licensing board in writing within 30 days of discipline imposed by a licensing authority in another jurisdiction and of a finding of guilt, guilty plea, plea of nolo contendere, probation without verdict, disposition in lieu of trial or Accelerated Rehabilitative Disposition on a felony or misdemeanor charge. Some boards' regulations impose additional or earlier reporting duties, including, for nurses and massage therapists, a duty to report the filing of criminal charges within 30 days. A failure to report is itself a ground for discipline, and it is frequently charged alongside the underlying conduct.
Meet Your Attorney
Steven A. Mimm, Esq.
Founder, Mimm Law, LLC. Admitted in Pennsylvania (2008) and New Jersey (2022).
From 2014 to 2022, Attorney Steven A. Mimm served as a prosecuting attorney bringing disciplinary actions on behalf of the Bureau of Professional and Occupational Affairs before Pennsylvania's licensing boards. That experience informs how the firm evaluates evidence, negotiates with the Commonwealth and prepares cases for hearing. Where a licensee also faces criminal charges, the firm handles the licensing matter and coordinates with the licensee's criminal defense counsel.
Related: All Licensing Boards · Licensing and FAQs
Last reviewed September 2026. The information on this page is general in nature and is not legal advice. Contacting the firm does not create an attorney-client relationship.