§ 542.11 — Investigations and hearings

Iowa § 542.11

• Jurisdiction: Iowa
• Title XIII: COMMERCE
• Ch. 542: PUBLIC ACCOUNTANTS

Text

1. The board may initiate proceedings under this chapter upon written complaint or on
its own motion pursuant to other information received by the board suggesting violations of
this chapter or board rules. The board may conduct an investigation as needed to determine
whether probable cause exists to initiate such proceedings. In aid of such investigation, the
board may issue subpoenas to compel witnesses to testify or persons to produce evidence
consistent with the provisions of section 272C.6, subsection 3. The board may also review the
publicly available public accounting work product of licensees on a general or random basis
to determine whether reasonable grounds exist to initiate proceedings under this chapter or
to conduct a more specific investigation.
2. A written notice stating the nature of the charge or charges against the accused and the
time and place of the hearing before the board on the charges shall be served on the accused
not less than thirty days prior to the date of hearing either personally or by mailing a copy by
restricted certified mail to the last known address of the accused.
3. At any hearing, the accused may appear in person or by counsel, produce evidence and
witnesses on behalf of the accused, cross-examine witnesses, and examine evidence which is
produced against the accused. A firm may appear by a partner, officer, director, shareholder,
member, or manager.
4. The board may issue subpoenas in any proceeding to compel witnesses to testify and to
produce documentary evidence on behalf of the board and shall issue such subpoenas upon
the application of the accused, pursuant to section 17A.13, subsection 1, and section 272C.6,
subsection 3.
5. Evidence supporting the board’s charges may be presented at any hearing by an
assistant attorney general.
6. Thedecisionoftheboardshallbebyamajorityvoteofaquorumoftheboard. Licensee
discipline shall only be imposed upon the majority vote of the members of the board not
disqualified pursuant to section 17A.17, subsection 8, or other applicable law.
7. Judicial review may be sought in accordance with chapter 17A.