EXHIBIT 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in this Registration Statement (Form S-4) of
National Penn Bancshares, Inc. and the related Proxy Statement/Prospectus of
Community Independent Bank, Inc. of our report, dated January 21, 2000, relating
to the consolidated financial statements of Community Independent Bank, Inc. and
its wholly-owned subsidiary, Bernville Bank, N.A. included therein. We also
consent to the reference to our Firm under the caption "Experts" in the Proxy
Statement/Prospectus.
/s/ BEARD & COMPANY, INC.
Reading, Pennsylvania
September 5, 2000
