West Virginia Code 30-9-22 – Hearing; judicial review; notification to out-of-state board of accountancy; costs of proceedings
(a) A hearing on a statement of charges must be held in accordance with the provisions for hearing set forth in section eight, article one of this chapter and procedures specified by rule.
Terms Used In West Virginia Code 30-9-22
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Board: means the West Virginia Board of Accountancy. See West Virginia Code 30-9-2
- Certificate: means a certificate as a certified public accountant issued or renewed by the board pursuant to this article or corresponding provisions of prior law. See West Virginia Code 30-9-2
- Firm: means any business entity, including, but not limited to, accounting corporations and professional limited liability companies, in which two or more certified public accountants or public accountants hold an ownership or membership interest, in terms of the financial interests and voting rights of all partners, officers, shareholders, members or managers, and the primary business activity of which is the provision of professional services to the public by certified public accountants or public accountants. See West Virginia Code 30-9-2
- License: means a certificate, permit, registration or authorization. See West Virginia Code 30-9-2
- Licensee: means the holder of a license. See West Virginia Code 30-9-2
- Permit: means a permit issued to a firm pursuant to this article. See West Virginia Code 30-9-2
- Rule: means any rule proposed for legislative approval by the board pursuant to this article. See West Virginia Code 30-9-2
- State: means any state of the United States, the District of Columbia, Puerto Rico, the U. See West Virginia Code 30-9-2
- Substantial equivalency practitioner: means any individual whose principal place of business is not in this state, who holds a certificate from another state and has complied with the provisions of section sixteen of this article. See West Virginia Code 30-9-2
(b) Any licensee, substantial equivalency practitioner or firm adversely affected by any decision of the board entered after a hearing may obtain judicial review of the decision in accordance with section four, article five, chapter twenty-nine-a of this code, and may appeal any ruling resulting from judicial review in accordance with article five, chapter twenty-nine-a of this code.
(c) If the board renders a decision refusing to issue, refusing to renew, suspending or revoking a license, or the board takes disciplinary action, the board shall determine whether the licensee, substantial equivalency practitioner or firm holds an out-of-state certificate or permit, and if so, the board shall notify the board of accountancy of the state of issuance of its decision in the manner, under the circumstances and within the time specified by rule.
(d) In addition to other sanctions imposed, the board shall require a licensee, firm or substantial equivalency practitioner to pay the costs of the proceeding.