§ 54.1-4424. Certain information not to be made public
Tax returns, financial statements, and other financial information that is not generally available to the public through regulatory disclosure or otherwise, subdivision 3 of § 54.1-108 notwithstanding, provided to the Board by a complainant or as a result of an investigation of a licensee by the Board in response to a complaint shall be exempt […]
§ 54.1-4425. Time for filing complaints against CPAs or CPA firms
A. Except as otherwise provided in subsections B and C, any complaint against the holder of a Virginia license for any violation of statutes or regulations pertaining to the Board or any of the programs that may be in another title of the Code for which the Board has enforcement responsibility, in order to be […]
§ 54.1-4423. Use of consultants in investigations
A. The Board may develop a roster of consultants and may contract with consultants to assist the Board in investigating and evaluating violations of the provisions of this chapter and regulations promulgated by the Board and to provide expert testimony as necessary in any subsequent administrative hearing or court proceeding. The consultants’ compensation shall be […]
§ 54.1-4420. Annual audit
The Board’s financial statements shall be prepared in accordance with generally accepted accounting principles and shall be audited annually by the Auditor of Public Accounts, or his legally authorized representatives, or by a firm selected by the Board through a competitive procurement. 2001, c. 832; 2007, c. 804.
§ 54.1-4421. Biennial report
The Board shall submit a biennial report to the Governor and General Assembly on or before November 1 of each even-numbered year. The biennial report shall contain, at a minimum, the following information: (i) a description of the Board’s activities, (ii) a report on the audit of the Board’s financial statements for the biennium, (iii) […]
§ 54.1-4422. Expired
Expired.
§ 54.1-4417. Repealed
Repealed by Acts 2007, c. 804, cl. 2.
§ 54.1-4418. Recovery of cost after grant of formal fact-finding
After a formal fact-finding under § 2.2-4020 in which a penalty is imposed to fine, or to suspend, revoke or refuse to reinstate or lift the suspension of a Virginia license, the Board may assess the holder or former holder of the license the cost of conducting the fact-finding when the Board has final authority […]
§ 54.1-4419. Repealed
Repealed by Acts 2007, c. 804, cl. 2.
§ 54.1-4413.5. Confidential consent agreements
A. The Board may enter into a confidential consent agreement with a person or firm in lieu of disciplinary action. B. A confidential consent agreement: 1. Shall be entered into only in cases involving minor violations of the provisions of this chapter or regulations promulgated by the Board; 2. Shall not be disclosed by the […]