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 Appointment of commissioner as agent (REPEALED)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 Appointment of commissioner as agent (REPEALED) SECTION HISTORY PL 1987, c. 489, §2 (NEW).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 Revocation or suspension (REPEALED)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 Revocation or suspension (REPEALED) SECTION HISTORY PL 1987, c. 489, §2 (NEW).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: […]
32 §12276. Injunction (REPEALED)
§12276. Injunction (REPEALED) SECTION HISTORY PL 1987, c. 489, §2 (NEW).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, §25 (RP).
32 §12277. Unlicensed practice
§12277. Unlicensed practice A person who violates section 12275 is subject to the provisions of Title 10, section 8003‑C. [PL 2007, c. 402, Pt. Z, §26 (RPR).] SECTION HISTORY PL 1987, c. 489, §2 (NEW). PL 2007, c. 402, Pt. Z, §26 (RPR).
32 §12233. Continuing education requirements for renewal
§12233. Continuing education requirements for renewal An applicant for renewal of a public accountant or certified public accountant license must show that requirements of continuing professional education have been fulfilled. The board shall establish by rule the number of hours of continuing professional education required for renewal, which may be no more than 40 hours […]
32 §12234. Expiration; renewal
§12234. Expiration; renewal 1. Licensing period. A license expires on the date set by the Commissioner of Professional and Financial Regulation pursuant to Title 10, section 8003, subsection 4 for the licensing period for which the license was issued. A license may be renewed upon receipt of an application for renewal and payment of the […]
32 §12201. Definitions
§12201. Definitions As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings. [PL 1997, c. 265, §1 (AMD).] 1. Board. “Board” means the Board of Accountancy established under Title 5, section 12004‑A, subsection 1, or its predecessor under prior law. [PL 1989, c. 503, Pt. B, […]