Practicing public accounting without a current license and failing to complete required continuing professional education

AS STATED BY THE BOARD OF ACCOUNTANCY


ROBERT C. OLIVIERI, JR., certificate no. CA-
020306-L, of Bensalem, Bucks County, was assessed
a $2,000 civil penalty and directed to complete
make-up CPE for practicing public accounting
without a current license and failing to complete
required CPE during the two-year reporting
period preceding the reactivation of his license
(2/11/04)(A&O).

That information was taken from the Summer of 2005
Pennsylvania State Board of Accountancy newsletter.

APPARENT INACCURACIES, ERRORS OR OMISSIONS

Any individual, with an accounting degree, is
allowed to perform accounting services for the
general public without a CPA license.

I have a four degree in accounting from Temple
University. As such, I am able to perform
accounting services for the general public.
However, I am not allowed to perform any services
for the general public which requires a
current CPA license.

An individual is not allowed to perform
representation services, before the Internal
Revenue Service, without a current CPA license.

The make-up continuing professional education
credits were completed by May 27, 2004 as they
were requested by the Board of Accountancy to
be completed by August 11, 2004.

Nowhere in the Summer of 2005, Board of Accountancy,
newsletter does it state that the make up hours
were completed.
.