Section 309-B:1 – Citation.
309-B:1 Citation. – This chapter may be cited as the "Accountancy Act of 1999." Source. 1999, 236:1, eff. Sept. 7, 1999.
Section 309-B:10 – Enforcement Against Holders of Certificates, Permits, and Registrations.
309-B:10 Enforcement Against Holders of Certificates, Permits, and Registrations. – I. After notice and hearing pursuant to RSA 309-B:12, the board may take disciplinary action in any one or more of the following ways: (a) By written reprimand or censure. (b) By suspension or refusal to renew for a period of not more than […]
Section 309-B:11 – Enforcement Procedures; Investigations.
309-B:11 Enforcement Procedures; Investigations. – I. The board may, upon receipt of a complaint or other information suggesting violations of this chapter or of the rules of the board, conduct investigations to determine whether there is probable cause to institute proceedings under RSA 309-B:12, 309-B:15, or 309-B:16 against any person or firm for such […]
Section 309-B:12 – Enforcement Procedures; Hearings by the Board.
309-B:12 Enforcement Procedures; Hearings by the Board. – I. In any case where probable cause with respect to a violation by a licensee has been determined by the board, whether following an investigation under RSA 309-B:11, or upon receipt of a written complaint furnishing grounds for a determination of such probable cause, or upon […]
Section 309-B:13 – Reinstatement.
309-B:13 Reinstatement. – I. In any case where the board has suspended or revoked a certificate, permit, or registration or refused to renew a certificate, permit, or registration, the board may, upon application in writing by the individual or firm affected and for good cause shown, modify the suspension or reissue the certificate, permit, […]
Section 309-B:14 – Unlawful Acts.
309-B:14 Unlawful Acts. – I. Only licensees, individuals who have practice privileges under RSA 309-B:6, and firms exempt from the permit requirement under RSA 309-B:8, may issue a report on financial statements of any other person, firm, organization, or governmental unit or otherwise offer to render or render any attest service. This restriction shall […]
Section 309-B:15 – Injunctions Against Unlawful Acts.
309-B:15 Injunctions Against Unlawful Acts. – Whenever, as a result of an investigation under RSA 309-B:11 or RSA 309-B:12, the board believes that any person or firm has engaged, or is about to engage, in any acts or practices which constitute or will constitute a violation of RSA 309-B:14, the board may make application […]
Section 309-B:16 – Criminal Penalties.
309-B:16 Criminal Penalties. – I. Whenever, by reason of an investigation under RSA 309-B:11 or otherwise, the board has reason to believe that any person or firm has knowingly engaged in acts or practices which constitute a violation of RSA 309-B:14, the board may bring its information to the attention of the department of […]
Section 309-B:17 – Single Act as Evidence of Practice.
309-B:17 Single Act as Evidence of Practice. – In any action brought under RSA 309-B:12, RSA 309-B:15, or RSA 309-B:16, evidence of the commission of a single act prohibited by this chapter shall be sufficient to justify the imposition of a penalty, injunction, restraining order, or conviction, respectively, without evidence of a general course […]
Section 309-B:18 – Confidential Communications.
309-B:18 Confidential Communications. – Except by permission of the client for whom a licensee performs services, or the heirs, successors, or personal representatives of such client, a licensee or any partner, officer, member, manager, shareholder, or employee of a licensee shall not voluntarily disclose information communicated to such person by the client relating to […]
Section 309-B:19 – Licensees’ Working Papers and Clients’ Records.
309-B:19 Licensees’ Working Papers and Clients’ Records. – I. Subject to the provisions of RSA 309-B:18, all statements, records, schedules, working papers, and memoranda made by a licensee or a partner, shareholder, officer, director, member, manager, or employee of a licensee, incident to, or in the course of, rendering services to a client except […]
Section 309-B:2 – Purpose.
309-B:2 Purpose. – It is the policy of the state of New Hampshire and the purpose of this chapter, to promote the reliability of information that is used for guidance in financial transactions or for accounting for or assessing the financial status or performance of commercial, noncommercial, and governmental enterprises. Source. 1999, 236:1, eff. […]
Section 309-B:20 – Appointment of Secretary of State as Agent.
309-B:20 Appointment of Secretary of State as Agent. – Application by a person or a firm not a resident of this state for a certificate under RSA 309-B:7 or a license to practice under RSA 309-B:8 shall constitute appointment of the secretary of state as the applicant’s agent upon whom process may be served […]
Section 309-B:21 – Severability.
309-B:21 Severability. – If any provision of this chapter or the application thereof to any person or circumstances is held invalid, the invalidity does not affect other provisions or applications of the chapter which can be given effect without the invalid provisions or applications, and to this end the provisions of this chapter are […]
Section 309-B:3 – Definitions.
309-B:3 Definitions. – In this chapter: I. (a) " Attest " means providing the following services: (1) Any audit or other engagement to be performed in accordance with the American Institute of Certified Public Accountants’ Statements on Auditing Standards (SAS). (2) Any review of a financial statement to be performed in accordance with the […]
Section 309-B:4 – Board of Accountancy; Appointment; Disposition of Fees; Rulemaking.
309-B:4 Board of Accountancy; Appointment; Disposition of Fees; Rulemaking. – I. (a) There is hereby created the New Hampshire board of accountancy, which shall have responsibility for the administration and enforcement of this chapter. The board shall consist of 7 members, all of whom shall be residents of this state appointed by the governor […]
Section 309-B:5 – Qualifications for a Certificate as a Certified Public Accountant.
309-B:5 Qualifications for a Certificate as a Certified Public Accountant. – I. The certificate of "certified public accountant" shall be granted to persons of good character who meet the education, experience, and examination requirements of this section, who make application therefor pursuant to RSA 309-B:7, and who pay the fees prescribed by the board. […]
Section 309-B:6 – Substantial Equivalency.
309-B:6 Substantial Equivalency. – I. The practice, privilege, and discipline for substantially equivalent individuals shall be governed by the following provisions: (a) An individual whose principal place of business is not in this state and who holds a valid certificate or license as a certified public accountant from any United States jurisdiction which the […]
Section 309-B:7 – Issuance and Renewal of Certificates; Maintenance of Competency.
309-B:7 Issuance and Renewal of Certificates; Maintenance of Competency. – I. The board shall grant or renew certificates to persons who make application and demonstrate that their qualifications, including where applicable the qualifications prescribed by RSA 309-B:5, are in accordance with the requirements of this section, or that they are eligible for licensure under […]
Section 309-B:8 – Firm Permits to Practice; Attest Experience and Peer Review.
309-B:8 Firm Permits to Practice; Attest Experience and Peer Review. – I. The board shall grant or renew permits to practice as a CPA firm to applicants that demonstrate their qualifications therefor in accordance with this section. (a) The following are required to hold a permit issued under this section: (1) Any firm with […]