Section 9.9a - Grounds for discipline(a) In accordance with the procedure provided in section 9 of this act, the board may revoke, suspend, limit or otherwise restrict the certificate of a certified public accountant or the registration of a public accountant, may revoke, suspend, limit or otherwise restrict any license issued under this act, may censure or publicly reprimand the holder of any certificate, registration or license, may require completion of general or a specific number of continuing professional education courses or may require more frequent peer review or other remedial action, or may revoke, suspend or limit the right of an individual to practice under section 5.2 of this act or censure or publicly reprimand an individual practicing under section 5.2 of this act for any one or any combination of the following causes: (1) Fraud or deceit in obtaining: (i) a certificate of certified public accountant;(ii) registration under this act;(iii) a license to practice under this act; or(iv) a determination that substantial equivalency exists with respect to an individual.(2) Dishonesty, fraud or gross negligence in the provision of professional services.(3) Violation of any of the provisions of section 12 of this act.(4) Violation of a rule of professional conduct promulgated by the board under the authority granted by this act.(5) Pleading guilty to, entering a plea of nolo contendere to or being found guilty of a felony under any Federal or State law or the laws of any foreign jurisdiction.(6) Pleading guilty to, entering a plea of nolo contendere to or being found guilty of any crime, an element of which is dishonesty or fraud under any Federal or State law or the laws of any foreign jurisdiction.(6.1) Pleading guilty to, entering a plea of nolo contendere to or being found guilty of violating any Federal or State revenue law or the revenue laws of any foreign jurisdiction.(7) Cancellation, revocation, suspension or refusal to renew authority to provide professional services as a certified public accountant or public accountant by any other state or foreign jurisdiction for any cause other than failure to pay a registration or other fee in such other state or foreign jurisdiction.(8) Suspension or revocation of the right to practice before any Federal or State governmental agency.(10) Failure of certified public accountant or public accountant filing an application for a license or renewal thereof to furnish evidence of completion of the requirements for continuing education under section 8.2 of this act or to meet any conditions with respect to continuing education that the board may have ordered in respect to such certified public accountant or public accountant under that section.(12) Failure of a firm or sole proprietorship to satisfy the peer review requirements in section 8.9 of this act.(13) Failure of a firm to satisfy any of the organizational requirements in section 8.8(d) of this act.(14) Conduct that brings the profession of public accounting into disrepute or that lowers public esteem for the profession.(15) Violation of an order of the board.(16) Engaging in unprofessional conduct. Discipline may be imposed under this clause whether or not actual injury or loss to a client is established.(17) An act or omission by a licensee in another jurisdiction under substantial equivalency that subjects the licensee to discipline in the other jurisdiction.(b) The fact that a certified public accountant or public accountant is on inactive status under section 8.2(a.1) of this act or that a person does not hold a current license for any reason shall not limit or otherwise affect the power of the board to discipline him or it as provided in subsection (a).(c) For the purposes of this section only, "unprofessional conduct" means: (1) undertaking to perform professional services that the certified public accountant, public accountant or firm cannot reasonably expect to complete with professional competence;(2) failure to exercise due professional care in the performance of professional services;(3) failure to adequately plan and supervise the performance of professional services;(4) failure to obtain sufficient data to afford a reasonable basis for conclusions or recommendations in relation to any professional services performed; or(5) failure to comply with any standard promulgated by any recognized public or private standard-setting body that is applicable to the professional service being performed.1947, May 26, P.L. 318, § 9.1, added 1961, Sept. 2, P.L. 1165, § 7. Amended 1974, Dec. 30, P.L. 1122, No. 362, § 7, imd. effective. Reenacted and amended 1976, Dec. 8, P.L. 1280, No. 286, §9, imd. effective. Amended 1984 , March 7, P.L. 106, No. 23, §13, effective 4/1/1984; 1996, Dec. 4, P.L. 851, No. 140, § 11, effective in 60 days; 2008, July 9, P.L. 954, No. 73, §7.2, effective in 60 days [ 9/8/2008].