32-741. Revocation or suspension of certificate; disciplinary action; letter of concern A. After notice and an opportunity for a hearing, the board may revoke or suspend any certificate granted under this chapter and may take disciplinary action concerning the holder of any certificate for any of the following causes: 1. Conviction of a felony under […]
32-741.01. Suspension for nonregistration; expiration of certificate or registration A. The certificate or registration of any registrant who fails to timely register and pay the biennial registration fee as required by section 32-729 is automatically suspended without prior notice or a hearing. B. A registrant whose certificate or registration is suspended shall not assume or […]
32-741.02. Suspension for noncompliance with continuing education requirements; expiration of certificate A. After notice and an opportunity for a hearing, the board shall suspend the certificate of any registrant who fails to show proof of compliance with the continuing professional education requirements established by the board pursuant to section 32-730. B. A registrant whose certificate […]
32-742. Revocation or suspension of firm’s registration; failure to renew or reinstate; reinstatement; relinquishment After notice and an opportunity for a hearing, the board may revoke or suspend a firm’s registration or may take disciplinary action for any of the causes enumerated in section 32-741, subsection A or for either of the following: 1. The […]
32-742.01. Investigations A. The board on its own motion, or on receiving a complaint or other information suggesting violations of this chapter or board rules, may conduct or direct an authorized committee to conduct an initial analysis which shall be completed before the board may open an investigation file pursuant to subsection B to determine […]
32-743. Hearings; judicial review A. The board may initiate proceedings under this chapter, for cause, either on its own motion or a verified complaint pursuant to title 41, chapter 6, article 10. B. A written notice stating the nature of the charge or charges against the holder of a certificate and the time and place […]
32-744. Ownership and custody of working papers and records A. All statements, records, schedules, working papers and memoranda prepared by a registrant or a partner, shareholder, officer, director, member, manager or employee of a registrant incidental to or in the course of rendering professional services to a client while a registrant are and shall remain […]
32-745. Employment of persons by accountants This chapter does not prevent a person from being employed by a certified public accountant or a firm of certified public accountants if the employed person does not sign reports or assume any responsibility for the conduct of the employer’s professional practice.
32-746. Fraudulent audit practices; classification A. A person commits fraudulent audit practices if such person knowingly prepares, issues or offers or files with any public agency an audit report or certificate on any financial statement which is materially false or misleading or fraudulent, or which purports to fairly present the financial position, results of operations […]
32-747. CPA designation; title; use; unlawful use A. A registrant or an individual or firm that qualifies for the limited reciprocity privilege under section 32-725 shall be known as a certified public accountant or certified public accounting firm and may use the CPA designation with the exact name as registered with the board unless the […]
32-748. Board review; executive director’s actions A person who is aggrieved by an action taken by the executive director of the board pursuant to section 32-703, subsection B, paragraph 14 may request that the board review the action. The person shall file with the board a written request within thirty days after the date of […]
32-749. Confidential nature of information acquired by accountants; privilege; conditions for disclosure; public records; exceptions A. Certified public accountants practicing in this state shall not be required to divulge, nor shall they voluntarily divulge, client records or information they have received by reason of the confidential nature of their employment. Information derived from or as […]
32-750. Injunction against unlawful act When in the judgment of the board any person has engaged, or is about to engage, in any acts or practices which constitute, or will constitute, a violation of section 32-747, the board may make application to the appropriate court for an order enjoining such acts or practices, and upon […]
32-751. Actions to recover civil penalties The board may request the attorney general to bring an action in superior court to recover any administrative penalties imposed by the board pursuant to this chapter. An action to recover such penalties shall be brought in the county in which the board has its office, or in the […]
