(1)After notice and opportunity for hearing in accordance with the provisions of chapter 52, title 67, Idaho Code, for cause shown, the board may revoke, suspend, refuse to renew, administratively penalize, reprimand, restrict or place on probation the holder of a certificate or license, or refuse to issue any certificate or any license to an applicant, for any one (1) of the following causes:
(a)Any false statement with the intent to mislead or deceive the board or its members in connection with any application; or, cheating or any attempt to cheat in an examination.
(b)Fraud or deceit in obtaining or renewing a certificate or license to practice as a certified public accountant or licensed public accountant under the provisions of this chapter.
(c)Dishonesty, fraud or gross negligenc
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(1) After notice and opportunity for hearing in accordance with the provisions of chapter 52, title 67, Idaho Code, for cause shown, the board may revoke, suspend, refuse to renew, administratively penalize, reprimand, restrict or place on probation the holder of a certificate or license, or refuse to issue any certificate or any license to an applicant, for any one (1) of the following causes:
(a) Any false statement with the intent to mislead or deceive the board or its members in connection with any application; or, cheating or any attempt to cheat in an examination.
(b) Fraud or deceit in obtaining or renewing a certificate or license to practice as a certified public accountant or licensed public accountant under the provisions of this chapter.
(c) Dishonesty, fraud or gross negligence in the performance of professional services as a licensee or individual granted privileges under section 54-227, Idaho Code, or in the filing of or failure to file his own income tax returns.
(d) Violation of any provision of this chapter, or any rule adopted by the board under authority granted by this chapter, or an order of the board directed specifically to the licensee.
(e) Conviction of or a guilty plea to a crime under the laws of any state or country that is deemed relevant in accordance with section 67-9411 (1), Idaho Code.
(f) Conviction of or a guilty plea to any crime, an element of which is dishonesty or fraud, under the laws of any state or country, notwithstanding the form of the judgment or withheld judgment.
(g) Representing oneself as a certified public accountant or licensed public accountant during any period in which the license of the person so practicing has been suspended or revoked by the board.
(h) Cancellation, revocation, suspension or refusal to renew or grant a license or privileges under section 54-227, Idaho Code, for disciplinary reasons by any other state for any cause.
(i) Practicing as a certified public accountant or licensed public accountant under a false or assumed name; provided, however, this paragraph shall have no application to practicing as a certified public accountant or licensed public accountant under the name of a firm, when such style or name is in conformity with a type or form approved by the rules of the board.
(j) Habitual use of drugs or intoxicants to such a degree as to render the licensee unreliable and unfit to practice as a certified public accountant or licensed public accountant.
(k) Suspension or revocation of the right to practice before any agency of the United States government or of the state of Idaho, for any cause other than failure to pay a registration or similar fee.
(l) Having been declared mentally incompetent by a court of competent jurisdiction; provided, however, that when a person’s license shall have been revoked or suspended for this cause, such license shall be reinstated by the board when said disability is judicially removed.
(m) Representing oneself as qualified or authorized to practice as a certified public accountant or licensed public accountant in this state without holding a current, valid, unrevoked and unsuspended certificate and license or privileges under section 54-227, Idaho Code.
(n) Performance of any fraudulent act while holding a certificate, license, permit or privileges under this chapter.
(o) Any conduct reflecting adversely upon the licensee’s fitness to perform services while a licensee, or individual granted privileges under section 54-227, Idaho Code.
(2) The expenses, including attorney’s fees, incurred by the board for any or all proceedings initiated against a person for violation of any of the provisions of this chapter may be charged against such person by the board, upon the finding of a violation of this chapter, in addition to any administrative penalties which may be levied by the board against such person. Administrative penalties levied by the board shall not exceed two thousand five hundred dollars ($2,500) per violation.
(3) In lieu of or in addition to any remedy specifically provided, the board may require of a licensee or a firm:
(a) A peer review conducted in such fashion as the board may specify;
(b) Preissuance review;
(c) Satisfactory completion of such continuing professional education programs or examinations as the board may specify; and
(d) Other similar remedies.
(4) In any action brought under the provisions of this chapter, evidence of the commission of a single act prohibited in this chapter shall be sufficient to justify a suspension, revocation, fine, administrative penalty, restriction, reprimand, injunction, restraining order, conviction or any other remedy authorized in this chapter. Evidence of a general course of conduct shall not be required.