Maine Revised Statutes Title 32 Sec. 12273-A – Denial or refusal to renew license; disciplinary action
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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. Z, §20 (NEW).]
1. Loss of authority in other state. Cancellation, revocation, suspension or refusal to renew authority to engage in the practice of public accountancy in any other state for any cause;
[PL 2007, c. 402, Pt. Z, §20 (NEW).]
Terms Used In Maine Revised Statutes Title 32 Sec. 12273-A
- Board: means the Board of Accountancy established under Title 5, section 12004?A, subsection 1, or its predecessor under prior law. See Maine Revised Statutes Title 32 Sec. 12201
- Certificate: means a certificate as "certified public accountant" issued under prior law, and a certificate as "public accountant" issued under prior law, or a corresponding certificate as a certified public accountant issued after examination under the law of any other state. See Maine Revised Statutes Title 32 Sec. 12201
- Fraud: Intentional deception resulting in injury to another.
- Licensee: means a person who holds a license issued by the board under section 12230 or 12231 or a corresponding provision of prior law, or a firm that holds a license issued by the board under section 12252. See Maine Revised Statutes Title 32 Sec. 12201
- Report: includes any form of language that disclaims an opinion when such form of language is conventionally understood to imply positive assurances as to the reliability of the attest information or compiled financial statements referred to or special competence on the part of the person or firm issuing such language and includes any other form of language that is conventionally understood to imply such assurance or such special knowledge or competence. See Maine Revised Statutes Title 32 Sec. 12201
2. Failure to maintain compliance. Failure, on the part of an applicant or a licensee to maintain compliance with the requirements for issuance or renewal of that license or to report the changes to the board required by section 12252, subsection 6;
[PL 2009, c. 242, §23 (AMD).]
3. Revocation or suspension of right to practice. Revocation or suspension of the right to practice before any state or federal agency;
[PL 2007, c. 402, Pt. Z, §20 (NEW).]
4. Dishonesty, fraud, gross negligence, failure to file. Dishonesty, fraud or gross negligence in the practice of public accountancy or in the filing or failure to file the licensee’s own income tax returns;
[PL 2007, c. 402, Pt. Z, §20 (NEW).]
5. Fraud. Performance of any fraudulent act while holding a license issued under this chapter or a certificate or license issued under prior law; and
[PL 2009, c. 242, §24 (AMD).]
6. Adverse conduct. Any conduct reflecting adversely upon the licensee’s fitness to engage in the practice of public accountancy.
[PL 2007, c. 402, Pt. Z, §20 (NEW).]
SECTION HISTORY
PL 2007, c. 402, Pt. Z, §20 (NEW). PL 2009, c. 242, §§23, 24 (AMD).