Section 34-1-11 – Annual Permits to Practice; Inactive Status; Continuing Education.
Section 34-1-11 Annual permits to practice; inactive status; continuing education. THIS SECTION WAS AMENDED BY ACT 2018-106 IN THE 2018 REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a)(1) Permits to engage in the practice of public accounting in this state shall be issued by the board to a […]
Section 34-1-12 – Suspension, Revocation, etc., of Certificate, Registration, or Permit; Fines.
Section 34-1-12 Suspension, revocation, etc., of certificate, registration, or permit; fines. THIS SECTION WAS AMENDED BY ACT 2018-106 IN THE 2018 REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) After notice and hearing as provided in Section 34-1-14, the board may suspend for a period not to exceed […]
Section 34-1-13 – Revocation or Suspension of Registration and Permit to Practice; Censure of Permit Holder.
Section 34-1-13 Revocation or suspension of registration and permit to practice; censure of permit holder. (a) After notice and hearing as provided in Section 34-1-14, the board shall revoke the registration and permit to practice of a firm if at any time it does not have all the qualifications prescribed by the section of this […]
Section 34-1-14 – Hearings; Judicial Review.
Section 34-1-14 Hearings; judicial review. (a) Commencement of proceeding. The board may initiate proceedings under this chapter either on its own motion or on the complaint of any person. (b) Notice; service and contents. A written notice stating the nature of the charge or charges against the accused and the time and place of the […]
Section 34-1-15 – Reinstatement of Certificate, Registration, or Permit.
Section 34-1-15 Reinstatement of certificate, registration, or permit. Upon application in writing and after hearing, pursuant to notice, the board may issue a new certificate to a certified public accountant whose certificate shall have been revoked, may allow the reregistration of anyone whose registration has been revoked, may reissue or modify the suspension of any […]
Section 34-1-16 – Acts Declared Unlawful.
Section 34-1-16 Acts declared unlawful. No person shall assume or use the title or designation “certified public accountant,” the abbreviation “CPA” or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the person is a certified public accountant, unless the person has received a certificate as a certified public […]
Section 34-1-17 – Acts Not Prohibited.
Section 34-1-17 Acts not prohibited. (a) Nothing contained in this chapter shall prohibit any person not a certified public accountant or public accountant from serving as an employee of, or an assistant to, a certified public accountant, a public accountant, or a firm composed of certified public accountants or public accountants holding a permit to […]
Section 34-1-18 – Injunctions Against Unlawful Acts.
Section 34-1-18 Injunctions against unlawful acts. Whenever it appears to the board that any person has engaged, or is about to engage, in any acts or practices which constitute or will constitute a violation of Section 34-1-16, the board may in its own name bring action in an appropriate court for an order enjoining such […]
Section 34-1-19 – Misdemeanors; Penalties.
Section 34-1-19 Misdemeanors; penalties. Any person who violates any provision of Section 34-1-16 shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $500, and may also be imprisoned in the county jail, or sentenced to hard labor for the county for not more than 12 months. (Acts 1973, […]
Section 34-1-20 – Evidence of Unlawful Practice.
Section 34-1-20 Evidence of unlawful practice. The display or uttering by a person of a card, sign, advertisement, or other printed, engraved, or written instrument or device, bearing a person’s name in conjunction with the words “certified public accountant” or any abbreviation thereof, or “public accountant” or any abbreviation thereof, shall be prima facie evidence […]