EXHIBIT 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in this Pre-Effective Amendment No. 1 to
Form S-4 Registration Statement (No. 333-45590) 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
October 16, 2000
