(a) After notice and hearing pursuant to § 62-1-120, the board may revoke any license issued under § 62-1-107, § 62-1-108 or § 62-1-109 or corresponding provisions of prior law, may suspend the license or refuse to renew the license for a period of no more than five (5) years, may reprimand, censure or limit the scope of practice of any licensee, may impose a civil penalty or may place any licensee on probation, all with or without terms, conditions and limitations, for any one (1) or more of the following reasons:
Peer review: means a study, appraisal or review of one (1) or more aspects of the professional work of a CPA firm that performs attest services by a qualified person or persons who hold certificates and who are not affiliated with the CPA firm being reviewed. See Tennessee Code 62-1-103
Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
Professional: means arising out of or related to the specialized knowledge or skills associated with CPAs. See Tennessee Code 62-1-103
Report: when used with reference to attest services, means an opinion, report or other form of language that states or implies assurance as to the reliability of any financial statements or assertion. See Tennessee Code 62-1-103
Rule: means any rule, regulation or other written directive of general application duly adopted by the board in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. See Tennessee Code 62-1-103
State: means any state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands and Guam, except that "this state" means the state of Tennessee. See Tennessee Code 62-1-103
Subpoena: A command to a witness to appear and give testimony.
Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
(1)Fraud or deceit in obtaining a license;(2) Cancellation, revocation, suspension or refusal to renew a license or practice rights for disciplinary reasons in any other state for any cause;(3) Failure on the part of a licensee to maintain compliance with the requirements for issuance or renewal of the license or to report changes to the board under § 62-1-107(f) or § 62-1-108(g);(4) Revocation or suspension of the right to practice before any state or federal agency;(5) Dishonesty, fraud or gross negligence in the performance of services as a licensee or in the filing or failure to file the licensee’s own income tax returns;(6) Violation of any provision of this chapter or rule promulgated by the board under this chapter or violation of professional standards;(7) Violation of any rule of professional conduct promulgated by the board;(8)Conviction of a felony or of any crime an element of which is dishonesty or fraud under the laws of the United States, of this state, or of any other state or country if the acts involved would have constituted a crime under the laws of this state. However, an action taken under this subdivision (a)(8) shall be subject to the applicable provisions of the Fresh Start Act that are compiled in chapter 76, part 1 of this title;(9) Performance of any fraudulent act while holding a certificate or permit issued under this chapter or prior law;(10) Any conduct reflecting adversely upon the licensee’s fitness to perform services while a licensee;(11) Making any false or misleading statement or verification in support of an application for a license filed by another; and(12) Violation of the terms of any lawful order entered by the board.(b) In lieu of or in addition to any remedy specifically provided in subsection (a), the board may require of a licensee:
(1) A peer review conducted in the fashion that the board may specify; and/or(2) Satisfactory completion of continuing professional education programs that the board may specify.(c) The board has the power to sit as a trial board, to summon records and witnesses by subpoena and to compel their attendance, to administer oaths and to pass judgment upon those licensed under this chapter pursuant to the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. Prior to disciplinary actions against persons licensed under authority of this chapter, the board shall provide written notice to the parties affected by the contemplated disciplinary actions at least thirty (30) days in advance of such action pursuant to the Uniform Administrative Procedures Act. Parties affected by any contemplated disciplinary action shall be entitled to a full hearing prior to any disciplinary action taken by the board conducted pursuant to the Uniform Administrative Procedures Act, and shall be entitled to be represented by counsel and make such defense as may be proper.(d) In any proceeding in which a remedy provided by subsection (a) or (b) is imposed, the board may also require the respondent licensee to pay all costs of the proceeding.(e) In any case where the board renders a decision imposing discipline against a licensee under this section, the board shall examine its records to determine whether the licensee holds a certificate or a permit in any other state; and if so, the board shall notify the board of accountancy of the other state of its decision by mail, within forty-five (45) days of rendering the decision. The board may also furnish information relating to proceedings resulting in disciplinary action to other public authorities and to private professional organizations having a disciplinary interest in the licensee. Where a petition for review has been filed pursuant to the Uniform Administrative Procedures Act, the notification and furnishing of information provided for in this subsection (e) shall await the resolution of the review; and, if resolution is in favor of the licensee, no notification or furnishing of information shall be made.
