| (a) Whenever the executive director has determined
that evidence supports a person(s) has or is engaging in an act(s)
that violates §§901.451, 901.452, 901.453 901.454 or 901.456
of the Act (relating to Use of Title or Abbreviation for "Certified
Public Accountant"; Use of Title or Abbreviation for "Public Accountant";
Use of Other Titles or Abbreviations; Title Used by Certain Out-of-State
or Foreign Accountants; and Reports on Financial Statements; Use of
Name or Signature on Certain Documents) or any combination of these
sections of the Act, the executive director may, pursuant to §901.604
of the Act (relating to Single Act as Evidence of Practice), seek
the issuance of an injunction and the assessment of penalties against
that person(s) in state district court on behalf of the board.
(b) Penalties will be determined in accordance with
the guidelines in §518.6 of this chapter (relating to Administrative
Penalty Guidelines for the Unauthorized Practice of Public Accountancy).
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