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I'd never heard of taking ACP on initiative rolls before, so I thought, "Wow, if ACP applies to initiative rolls that's a huge rule we've been missing for years!". Based on what I see in the RAW I'd say that ACP would only apply if you're not proficient with the armor or shield imposing the ACP though. To quote the PRD (or d20pfsrd actually):Quote:Note that the rules for Armor Check Penalty themselves don't include ability checks, just Dex and Str based skill checks. The ability checks are only mentioned later on as part of the "Nonproficient with Armor Worn". Anyhow, using a tower shield without proficiency seems like a pretty bad idea for most PCs. Proficiency is only a single feat or Fighter level away though.
"Armor Check Penalty
Any armor heavier than leather, as well as any shield, hurts a character's ability to use Dex- and Str-based skills. An armor check penalty applies to all Dex- and Strength-based skill checks. A character's encumbrance may also incur an armor check penalty."
Yeah, sorry if I wasn't clear, I noted in the post that it was nonproficiency penalties, but most people don't realize that ACP applies to not only attack rolls but also Initiative checks (which means even if your Psion can manifest in full plate you probably don't want to unless you're multiclassed unless you just love going last in combat :P).
On a fun side note, the warrior NPC class also gets proficiency with tower shields (unlike other classes with shield proficiency like Barbarians, Rangers, and Paladins, there is no special exception for the warrior NPC class that excludes tower shields).