(1) After notice and opportunity for hearing in accordance with the provisions of chapter 52, title 67, Idaho Code, for cause shown, the board may revoke, suspend, refuse to renew, administratively penalize, reprimand, restrict or place on probation the holder of a certificate or license, or refuse to issue any certificate or any license to an applicant, for any one (1) of the following causes:
(a)  Any false statement with the intent to mislead or deceive the board or its members in connection with any application; or, cheating or any attempt to cheat in an examination.
(b)  Fraud or deceit in obtaining or renewing a certificate or license to practice as a certified public accountant or licensed public accountant under the provisions of this chapter.
(c)  Dishonesty, fraud or gross negligence in the performance of professional services as a licensee or individual granted privileges under section 54-227, Idaho Code, or in the filing of or failure to file his own income tax returns.
(d)  Violation of any provision of this chapter, or any rule adopted by the board under authority granted by this chapter, or an order of the board directed specifically to the licensee.
(e)  Conviction of or a guilty plea to a crime under the laws of any state or country that is deemed relevant in accordance with section 67-9411(1), Idaho Code.
(f)  Conviction of or a guilty plea to any crime, an element of which is dishonesty or fraud, under the laws of any state or country, notwithstanding the form of the judgment or withheld judgment.
(g)  Representing oneself as a certified public accountant or licensed public accountant during any period in which the license of the person so practicing has been suspended or revoked by the board.
(h)  Cancellation, revocation, suspension or refusal to renew or grant a license or privileges under section 54-227, Idaho Code, for disciplinary reasons by any other state for any cause.
(i)  Practicing as a certified public accountant or licensed public accountant under a false or assumed name; provided, however, this paragraph shall have no application to practicing as a certified public accountant or licensed public accountant under the name of a firm, when such style or name is in conformity with a type or form approved by the rules of the board.
(j)  Habitual use of drugs or intoxicants to such a degree as to render the licensee unreliable and unfit to practice as a certified public accountant or licensed public accountant.
(k)  Suspension or revocation of the right to practice before any agency of the United States government or of the state of Idaho, for any cause other than failure to pay a registration or similar fee.
(l)  Having been declared mentally incompetent by a court of competent jurisdiction; provided, however, that when a person’s license shall have been revoked or suspended for this cause, such license shall be reinstated by the board when said disability is judicially removed.
(m)  Representing oneself as qualified or authorized to practice as a certified public accountant or licensed public accountant in this state without holding a current, valid, unrevoked and unsuspended certificate and license or privileges under section 54-227, Idaho Code.
(n)  Performance of any fraudulent act while holding a certificate, license, permit or privileges under this chapter.
(o)  Any conduct reflecting adversely upon the licensee’s fitness to perform services while a licensee, or individual granted privileges under section 54-227, Idaho Code.
(2)  The expenses, including attorney’s fees, incurred by the board for any or all proceedings initiated against a person for violation of any of the provisions of this chapter may be charged against such person by the board, upon the finding of a violation of this chapter, in addition to any administrative penalties which may be levied by the board against such person. Administrative penalties levied by the board shall not exceed two thousand five hundred dollars ($2,500) per violation.

Terms Used In Idaho Code 54-219

  • Applicant: means any person having the requisite qualifications who makes application to the board for examination, or for initial issuance or renewal or reinstatement of a license under the provisions of this chapter. See Idaho Code 54-206
  • Board: means the Idaho state board of accountancy. See Idaho Code 54-206
  • Certificate: means that document issued by the board upon original approval of licensure. See Idaho Code 54-206
  • Conviction: A judgement of guilt against a criminal defendant.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Firm: means a proprietorship, partnership, professional corporation, professional limited liability company, or any other form of professional organization permitted by Idaho law, registered under the requirements of section 54-214, Idaho Code. See Idaho Code 54-206
  • Fraud: Intentional deception resulting in injury to another.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • License: means that authorization issued by the board upon original approval and on an annual basis permitting a qualified person to practice as a certified public accountant or licensed public accountant in the state of Idaho. See Idaho Code 54-206
  • Licensee: means the holder of a current valid license. See Idaho Code 54-206
  • Peer review: means a board-approved study, appraisal or review of one (1) or more aspects of the professional work of a licensee or firm that performs attest services or issues compilation reports, by a person or persons licensed under this chapter or by another state and who are independent of the licensee or firm being reviewed. See Idaho Code 54-206
  • Permit: means a permit to practice as a firm issued under corresponding provisions of the laws of other states. See Idaho Code 54-206
  • Person: means any natural living person. See Idaho Code 54-206
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Professional services: means services arising out of or related to the specialized knowledge or skills associated with certified public accountants or licensed public accountants. See Idaho Code 54-206
  • State: means any state of the United States, the District of Columbia, Puerto Rico, the U. See Idaho Code 54-206
  • this state: means the state of Idaho. See Idaho Code 54-206
(3)  In lieu of or in addition to any remedy specifically provided, the board may require of a licensee or a firm:
(a)  A peer review conducted in such fashion as the board may specify;
(b)  Preissuance review;
(c)  Satisfactory completion of such continuing professional education programs or examinations as the board may specify; and
(d)  Other similar remedies.
(4)  In any action brought under the provisions of this chapter, evidence of the commission of a single act prohibited in this chapter shall be sufficient to justify a suspension, revocation, fine, administrative penalty, restriction, reprimand, injunction, restraining order, conviction or any other remedy authorized in this chapter. Evidence of a general course of conduct shall not be required.