§ 5-3.1-12 - Revocation or suspension of certificate, authority or permit.
SECTION 5-3.1-12
§ 5-3.1-12 Revocation or suspension ofcertificate, authority or permit. – (a) After notice and a hearing as provided in § 5-3.1-14, the board may:(1) suspend, for a period not to exceed two (2) years, or revoke anycertificate issued under § 5-3.1-5, or any predecessor provision, and anyauthority as a public accountant issued under the prior laws of this state; (2)revoke or suspend any permit issued under §§ 5-3.1-7, 5-3.1-8,5-3.1-9, or their predecessor provisions; and (3) reprimand or censure inwriting, limit the scope of practice, impose an administrative fine upon, notto exceed one thousand dollars ($1,000), or place on probation, all with orwithout terms, conditions, or limitations, a licensee, for any of the causesspecified in subsection (b) of this section.
(b) The board may take action specified in subsection (a) ofthis section for any one or more of the following causes:
(1) Fraud or deceit in obtaining a certificate or permitunder this chapter;
(2) Dishonesty, fraud, or gross negligence in the practice ofpublic accounting or in the filing or failing to file the licensee's own incometax returns;
(3) Violation of any of the provisions of this chapter;
(4) Violation of any rules and regulations, including, butnot limited to, any rules of professional conduct, promulgated by the boardunder the authority granted by this chapter;
(5) Conviction of, or pleading guilty or nolo contendere to,a crime or an act constituting a crime of forgery, embezzlement, obtainingmoney under false pretenses, bribery, larceny, extortion, conspiracy todefraud, misappropriation of funds, tax evasion, or any other similar offenseor offenses involving moral turpitude, in a court of competent jurisdiction ofthis or any other state or in federal court;
(6) Cancellation, revocation, or suspension of, or refusal torenew, the licensee's certificate or permit from another state by the otherstate for any cause other than failure to pay a fee or to meet the requirementsof continuing education in that other state;
(7) Suspension or revocation of the right to practice publicaccounting before any state or federal agency;
(8) As to accountants licensed by foreign countries,cancellation, revocation, suspension, or refusal to renew the person'scertificate, license, or degree evidencing his or her qualification to practicepublic accounting by the foreign country issuing the certificate, license, ordegree, the certificate, license, or degree having qualified the accountant forissuance of an annual limited permit to practice under § 5-3.1-8;
(9) Failure to furnish the board or any persons acting onbehalf of the board any information that is legally requested by the board;
(10) Any conduct reflecting adversely upon the licensee'sfitness to engage in the practice of public accountancy; and
(11) Any other conduct discreditable to the public accountingprofession.