How Pennsylvania Suspends a CPA License
The Pennsylvania State Board of Accountancy can suspend your CPA license without revoking it permanently. A suspension is temporary — your license goes inactive for a set period or until you meet specific conditions, after which you can request reinstatement. This is different from revocation, which ends your license for good.
Suspension is the board's middle ground. It gives you a defined path back to practice, but during the suspension period you cannot legally offer accounting services to the public, sign audit reports, or hold yourself out as a licensed CPA in Pennsylvania.
Key Takeaways
- The Pennsylvania State Board of Accountancy suspends licenses for violations of the Public Accountants Law, including failure to pay renewal fees, failure to complete continuing education, or disciplinary violations.
- A suspension is temporary and different from revocation; you can work toward reinstatement once you meet the board's conditions.
- Common reasons include unpaid renewal fees, missing continuing professional education (CPE) hours, or violations discovered during a board investigation.
- You will receive written notice from the board before suspension takes effect, and the board publishes disciplinary actions on its website.
- Reinstatement requires you to satisfy all outstanding conditions, pay any fees owed, and sometimes complete additional CPE or other remedial steps.
Failure to Pay Renewal Fees or Renew on Time
Pennsylvania CPAs must renew their licenses every two years. If you miss the renewal important date or do not pay the renewal fee, the board will suspend your license automatically. This is one of the most common suspension triggers because it is purely administrative — the board does not need to investigate or hold a hearing.
The board sends renewal notices before the important date, but it is your responsibility to track the date and submit payment. If you do not renew, you cannot legally practice as a CPA in Pennsylvania, even if you intended to renew and straightforward forgot.
Reinstatement after a fee-related suspension is straightforward: pay the renewal fee plus any late fees the board has assessed, and your license returns to active status. Some accountants also pay a reinstatement fee in addition to the renewal fee, depending on how long the suspension lasted.
Failure to Complete Continuing Professional Education
Pennsylvania requires CPAs to complete a minimum number of continuing professional education (CPE) hours during each two-year renewal period. The exact requirement depends on your license type and whether you hold a permit to practice public accounting. If you do not complete the required hours by the renewal important date, the board will suspend your license.
CPE hours must come from approved providers and cover subjects relevant to accounting, auditing, taxation, or related fields. Online courses, in-person seminars, and university classes all count if they meet board standards. The board does not accept general business training or unrelated professional development.
To reinstate after a CPE suspension, you must complete all outstanding CPE hours and provide proof to the board. You may also need to pay a reinstatement fee. The board will specify exactly how many hours you owe and the important date for completion.
Violations Found During Board Investigations
The Pennsylvania State Board of Accountancy investigates complaints about CPAs from clients, employers, other accountants, or the public. Common violations include incompetence, negligence, dishonesty, failure to maintain client confidentiality, or violations of the board's rules of professional conduct. If an investigation finds evidence of a violation, the board may suspend your license as a disciplinary measure.
Before suspension, the board must notify you in writing and give you an opportunity to respond. You have the right to request a hearing before the board or an administrative law judge. At the hearing, you can present evidence and witnesses in your defense. The board then decides whether to suspend, revoke, or take no action.
Disciplinary suspensions often come with conditions for reinstatement. The board might require you to complete remedial training, pass an exam, work under supervision, or undergo ethics training. These conditions are designed to address the specific violation and protect the public.
Criminal Conviction or Felony Charges
If you are convicted of a felony or a crime involving dishonesty, fraud, or moral turpitude, the Pennsylvania State Board of Accountancy will suspend your license. You do not have to be convicted in Pennsylvania — a conviction in any state or federal court triggers this rule.
The board considers crimes like embezzlement, tax evasion, forgery, theft, and fraud as grounds for suspension or revocation. Even if your sentence is probation or a fine, the conviction itself is enough for the board to act. You must notify the board of any criminal charge or conviction within 30 days.
Reinstatement after a criminal conviction suspension is difficult and not automatic. You will need to petition the board and demonstrate rehabilitation, often with character references and evidence that you have resolved the underlying issues. The board has broad discretion to deny reinstatement.
Failure to Maintain Professional Liability Insurance
CPAs who hold a permit to practice public accounting in Pennsylvania must carry professional liability insurance (also called errors and omissions insurance). If your coverage lapses or you fail to maintain the required amount, the board will suspend your permit to practice.
This suspension does not revoke your CPA license itself, but it prevents you from offering accounting services to the public. You can still work as an accountant for a single employer or in an internal role, but you cannot sign audit reports or hold yourself out as a public accountant.
To reinstate, you must obtain the required insurance coverage and provide proof to the board. Once the board receives your certificate of insurance, your permit to practice is restored.
How to learn about Your License Is Suspended
The Pennsylvania State Board of Accountancy maintains a public database of licensed CPAs and disciplinary actions on its website. You can search by name to see your license status, renewal date, and any disciplinary history. The board also publishes a list of suspended and revoked licenses.
If you receive a notice from the board about suspension, read it carefully. The notice will explain the reason for suspension, the effective date, and what you must do to reinstate. If you believe the suspension is an error, you have the right to request a hearing or appeal within the timeframe stated in the notice.
Contact the board directly if you are unsure about your status. The board's office can confirm whether your license is active, suspended, or expired, and can explain what steps you need to take next.
Frequently Asked Questions
Can I practice accounting while my license is suspended?
No. During a suspension, you cannot legally offer accounting services to the public, sign audit reports, or represent yourself as a licensed CPA in Pennsylvania. Practicing while suspended is a violation and can lead to additional penalties or revocation. You may be able to work in an internal accounting role for a single employer, but you cannot hold a public accounting practice.
How long does a suspension usually last?
The length depends on the reason. Fee-related suspensions end as soon as you pay and meet reinstatement conditions, sometimes within days. Disciplinary suspensions may last months or years, with specific conditions you must complete before reinstatement is possible. The board's notice will state the suspension period or the conditions required for reinstatement.
Do I have to tell my clients or employer about a suspension?
Yes. If your license is suspended, you must inform any clients or employers who rely on your CPA credential. Continuing to represent yourself as a licensed CPA when your license is suspended is fraud. You should also notify any professional organizations or insurance carriers that require an active license.
What if I disagree with the suspension?
You have the right to request a hearing before the board or an administrative law judge. The board's notice will include instructions for requesting a hearing and the important date to do so. At the hearing, you can present evidence and argue why the suspension should not take effect. If you lose at the hearing, you may be able to appeal to the Commonwealth Court of Pennsylvania.
Will a suspension show up on background checks?
Yes. Disciplinary actions, including suspensions, are public record and will appear in background checks conducted by employers, clients, or other professional organizations. Fee-related suspensions may also appear, depending on the background check service. This is one reason to stay current with renewal fees and CPE requirements.