32 §12241. Reciprocity (REPEALED)
§12241. Reciprocity (REPEALED) SECTION HISTORY PL 1987, c. 489, §2 (NEW). PL 2007, c. 402, Pt. Z, §15 (AMD). PL 2009, c. 242, §18 (RP).
32 §12242. Discontinuance of initial licensure as public accountant; renewal of existing licenses
§12242. Discontinuance of initial licensure as public accountant; renewal of existing licenses No new public accountant licenses may be issued by the board on or after the effective date of this section. Holders of existing public accountant licenses may renew their licenses in the same manner as set forth in section 12233 for certified public […]
32 §12251. License; individual (REPEALED)
§12251. License; individual (REPEALED) SECTION HISTORY PL 1987, c. 489, §2 (NEW). PL 1989, c. 483, §A54 (AMD). PL 1999, c. 245, §§8-11 (AMD). PL 2005, c. 347, §D4 (AMD). PL 2007, c. 384, §§9, 10 (AMD). PL 2007, c. 402, Pt. Z, §16 (AMD). PL 2009, c. 242, §20 (RP).
32 §12252. Licenses; accounting firms
§12252. Licenses; accounting firms 1. Licensure. The board shall grant or renew a license to accounting firms that submit the application required by the board, pay the fee as set under section 12203 and demonstrate their qualifications in accordance with this section. A. A firm must hold a license issued under this section if […]
32 §12253. Accountancy firm practice without license on the basis of substantial equivalency
§12253. Accountancy firm practice without license on the basis of substantial equivalency 1. Substantial equivalency. A firm with a principal place of business outside the State is presumed to have qualifications substantially equivalent to the State’s requirements and has all the privileges of licensees of the State and may provide professional services in the State […]
32 §12263. Appointment of commissioner as agent (REPEALED)
§12263. Appointment of commissioner as agent (REPEALED) SECTION HISTORY PL 1987, c. 489, §2 (NEW). PL 2007, c. 402, Pt. Z, §18 (AMD). PL 2009, c. 242, §22 (AMD). PL 2013, c. 217, Pt. K, §5 (RP).
32 §12273. Revocation or suspension (REPEALED)
§12273. Revocation or suspension (REPEALED) SECTION HISTORY PL 1987, c. 489, §2 (NEW). PL 1999, c. 547, §B78 (AMD). PL 1999, c. 547, §B80 (AFF). PL 2007, c. 402, Pt. Z, §19 (RP).
32 §12273-A. Denial or refusal to renew license; disciplinary action
§12273-A. Denial or refusal to renew license; disciplinary action In addition to the grounds enumerated in Title 10, section 8003, subsection 5‑A, paragraph A, the board may deny a license, refuse to renew a license or impose the disciplinary sanctions authorized by Title 10, section 8003, subsection 5‑A for: [PL 2007, c. 402, Pt. […]
32 §12274. Enforcement procedures; investigations
§12274. Enforcement procedures; investigations 1. Board; action. [PL 2007, c. 402, Pt. Z, §21 (RP).] 2. Review. The board may review the publicly available professional work of licensees on a general and random basis, without any requirement of a formal complaint or suspicion of impropriety on the part of any particular licensee. If, as a […]
32 §12275. Unlawful acts
§12275. Unlawful acts 1. Issuance of reports. A person or firm not holding a valid license issued under this chapter may not issue a report, including reviews and compilations, on financial statements or on any attest service of any other person, firm, organization or governmental unit. This prohibition does not apply to the following: […]