§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. […]
§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 Revocation or suspension (REPEALED) SECTION HISTORY PL 1987, c. 489, §2 (NEW).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).
§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 […]
§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: […]
§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 Injunction (REPEALED) SECTION HISTORY PL 1987, c. 489, §2 (NEW).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).
§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).
§12278. Single act evidence of practice In any action brought under section 12273‑A or 12277 or Title 10, section 8003, subsection 5‑A, evidence from the commission of a single act prohibited by this chapter is sufficient to justify a penalty, injunction, restraining order or conviction, respectively, without evidence of a general course of conduct. […]
§12279. Confidential communications Except by permission of the client engaging a licensee under this chapter, or the heirs, successors or personal representatives of that client, a licensee or any partner, officer, shareholder or employee of a licensee may not voluntarily disclose information communicated to the licensee, or any partner, officer, shareholder or employee of the […]
§12280. Licensee’s working papers; client’s records 1. Records; property of licensee. All statements, records, schedules, working papers and memoranda made by a licensee or a partner, shareholder, officer, director or employee of a licensee, incident to, or in the course of, rendering services to a client in the practice of public accountancy, except the reports […]
