§ 43-02.2-03 — State board of accountancy

North Dakota § 43-02.2-03

• Jurisdiction: North Dakota
• Title 43: Occupations and Professions
• Ch. 43-02.2: Accountants

Text

1. The state board of accountancy consists of five members appointed by the governor.
Four members of the board must be residents of this state who hold certified public
accountant certificates issued under the laws of this state and one member of the
board must be a resident of this state who is a licensed public accountant under the
laws of this state. When the number of licensed public accountants in this state drops
below twenty-five, the licensed public accountant member requirement ceases to
apply, except that the licensed public accountant then serving on the board may
complete that term of office and thereafter the board shall consist of five certified public
accountants. The terms of office must be arranged so that only one term expires each
year on June thirtieth. Successor board member appointments are for terms of five
years. Each member of the board shall qualify by taking the oath of office required of
civil officers and shall hold office until a successor is appointed and qualified. A
vacancy on the board must be filled by appointment by the governor from a list of at
least three nominees submitted by the appropriate nominating committee. Any
member of the board whose certificate is revoked or suspended automatically ceases
to be a member of the board. The governor may remove any member of the board for
neglect of duty or other just cause after a hearing. No person who has served two
complete terms is eligible for reappointment, but appointment to fill an unexpired term
may not be considered a complete term for this purpose.
2. At its first meeting after June thirtieth in each year, the board shall organize by electing
one of its members as president, one as secretary, and one as treasurer. The offices of
secretary and treasurer may be held by one person. A majority of the board constitutes
a quorum.

3. A member of the board is entitled to compensation in an amount to be fixed by the
board for each day or portion of a day spent in the discharge of duties, mileage as
provided under section 54-06-09, and reimbursement for actual and necessary
expenses incurred in the discharge of official duties.
4. All expenses incident to examinations under this chapter, expenses of preparing and
issuing certificates and permits, travel expenses and other allowable expenses of the
members of the board, and stationery, printing, clerk hiring, and other office expenses
must be paid by the board from the fees collected by it, and no expense incurred
under this chapter may be a charge against the funds of this state. Funds administered
by the board may not revert to the state general fund.
5. The board has the following powers:
a. To administer oaths to all applicants or persons appearing before it in respect to
investigations, examinations, or the issuance of certified public accountant
certificates.
b. To conduct investigations and examinations and issue certificates to properly
qualified applicants and permits to properly qualified firms.
c. To determine the qualifications of all applicants.
d. To employ and establish the salary of an executive director and such other
personnel as it deems necessary in administration and enforcement of this
chapter. The board may appoint committees or persons, including counsel, to
advise or assist the board.
e. To take all action that is necessary and proper to effectuate the purposes of this
chapter, including the power to sue and be sued in its official name as an agency
of this state, to issue subpoenas to compel the attendance of witnesses and the
production of documents, to administer oaths, to take testimony, to cooperate
with appropriate authorities in other states in investigations and enforcement
concerning violations of this chapter and comparable laws of other states, and to
receive evidence concerning all matters within its jurisdiction. In case of
disobedience of a subpoena, the board may invoke the aid of any court in
requiring the attendance and testimony of witnesses and the production of
documentary evidence. The board, its members, and its agents are immune from
personal liability for actions taken in good faith in the discharge of the board's
responsibilities.
f. The board may adopt rules governing its administration and enforcement of this
chapter and the conduct of licensees, including:
(1) Rules governing the board's meetings and the conduct of its business;
(2) Rules of procedure governing the conduct of investigations and hearings;
(3) Rules specifying the educational and experience qualifications required for
the issuance of certificates under this chapter and the continuing education
required for renewal of certificates and licenses;
(4) Rules of conduct including rules relating to independence, integrity, and
objectivity; competence and technical standards; responsibilities to the
public; and responsibilities to clients;
(5) Rules specifying actions and circumstances that must be deemed to
constitute holding oneself out as a licensee in connection with the practice
of public accountancy;
(6) Rules governing the manner and circumstances of use of the titles "certified
public accountant", "CPA", "licensed public accountant", and "LPA";
(7) Rules concerning substantial equivalency;
(8) Rules regarding practice reviews that may be required to be performed
under this chapter; and
(9) Other rules the board deems necessary or appropriate for implementing this
chapter.