Section 5-3.1-22. – Ownership of accountants’ working papers.
§ 5-3.1-22. Ownership of accountants’ working papers. All statements, records, schedules, working papers, memoranda, and any other data, including, but not limited to, a data bank, that are retained by a practice unit incident to or in the course of professional services rendered to clients, except reports submitted by the practice unit to a client, […]
Section 5-3.1-23. – Confidential communications.
§ 5-3.1-23. Confidential communications. (a) No licensee or any employee of a licensee, including, but not limited to, clerks, paraprofessionals, and students under work-study programs on a paid or pro bono basis, shall disclose any confidential information obtained in the course of a professional engagement except with the written consent of the client or former […]
Section 5-3.1-24. – Construction.
§ 5-3.1-24. Construction. If any provision of this chapter or the application of this chapter to anyone or to any circumstance is held invalid, the remainder of this chapter, or the application of that provision to others or other circumstances shall not be affected. History of Section.P.L. 1995, ch. 159, § 2.
Section 5-3.1-25. – Repeal provisions — Effect of prior laws, rules, and regulations.
§ 5-3.1-25. Repeal provisions — Effect of prior laws, rules, and regulations. All other acts or parts of acts in conflict with this chapter are repealed; provided, that nothing contained in this chapter invalidates or affects any action taken under any law in effect prior to January 1, 2000; nor does it invalidate or affect […]
Section 5-3.1-11. – Hearing on denial by board.
§ 5-3.1-11. Hearing on denial by board. Any person or practice unit aggrieved by a decision of the board not to: (1) issue a certificate under § 5-3.1-5, (2) issue a permit to practice under § 5-3.1-7, § 5-3.1-8, or § 5-3.1-9, or (3) renew any permit, as the case may be, may request a […]
Section 5-3.1-12. – Revocation or suspension of certificate, authority, or permit.
§ 5-3.1-12. Revocation or suspension of certificate, authority, or permit. (a) After notice and a hearing as provided in § 5-3.1-14, the board may: (1) Suspend or revoke any certificate issued under § 5-3.1-5, or any predecessor provision, and any authority as a public accountant issued under the prior laws of this state; (2) Revoke […]
Section 5-3.1-13. – Revocation or suspension of practice unit permit.
§ 5-3.1-13. Revocation or suspension of practice unit permit. After notice and a hearing as provided in § 5-3.1-14, the board may revoke or suspend the permit of any practice unit issued under § 5-3.1-9 if at any time the practice unit fails to meet all the qualifications prescribed under § 5-3.1-9. After notice and […]
Section 5-3.1-14. – Initiation of proceedings — Hearings before board — Appeals — Notice to other states.
§ 5-3.1-14. Initiation of proceedings — Hearings before board — Appeals — Notice to other states. (a) The board may initiate proceedings under this chapter against a licensee either on its own motion, on the complaint of any person, upon the finding of probable cause by a probable-cause committee appointed by the board pursuant to […]
Section 5-3.1-15. – Reinstatement.
§ 5-3.1-15. Reinstatement. (a) Upon application in writing or after hearing pursuant to notice, the board may: (1) Reissue a certificate to a certified public accountant whose certificate has been revoked or suspended; (2) Reissue an authority to a public accountant whose authority has been revoked or suspended; and (3) Modify the suspension of or […]
Section 5-3.1-16. – Acts declared unlawful.
§ 5-3.1-16. Acts declared unlawful. (a) Except as permitted by the board pursuant to § 5-3.1-18(b), no person shall hold himself or herself out to the public as a certified public accountant or assume or use the designation “certified public accountant” or “CPA” or any other title, designation, words, letters, abbreviation, sign, card, or device […]