§ 12-100-105 — Powers and duties of board

(1) The board has the power and
duty to:

(a) Elect annually from among its members a chair and prescribe the duties
of such office;

(b) Make rules pursuant to the provisions of article 4 of title 24 and section
12-20-204;

(c) Make appropriate rules of professional conduct in order to establish and
maintain a high standard of integrity in the profession of public accounting. Any
rule of professional conduct applies with equal force to all persons holding
certificates under this article 100. No rule of professional conduct shall be
promulgated that will work to the disadvantage of one group and in favor of
another. Every person practicing as a certified public accountant in the state shall
be governed and controlled by the rules. All rules of professional conduct shall be
promulgated pursuant to the provisions of article 4 of title 24.

(d) Prescribe forms for and receive applications for certificates and grant
certificates, including contracting with people to receive and review the
applications as the agent of the board;

(e) Give examinations to applicants and, as necessary, contract for
assistance in administering the examination;

(f) Take disciplinary or other action as authorized in section 12-20-404
against any person who, while holding a certificate, violates this article 100; issue
confidential letters of concern under the circumstances specified in section 12-20-404 (5); issue cease-and-desist orders under the circumstances and in accordance
with the procedures specified in section 12-20-405; or impose other conditions and
limitations;

(g) Keep a record of all certificates, suspensions, and revocations and of the
board's own proceedings;

(h) Administer this article 100 and exercise and perform any other powers
and duties granted or directed by the general assembly;

(i) Collect all fees prescribed by this article 100.

(2) Publications of the board circulated in quantity outside the executive
branch shall be issued in accordance with the provisions of section 24-1-136.

Legislative History

Source: L. 2019: Entire title R&RE with relocations, (HB 19-1172), ch. 136, p. 795, � 1, effective October 1.