§ 5-3.1-12. Revocation or suspension of certificate, authority, or permit.
(a) After notice and a hearing as provided in § 5-3.1-14, the board may:
(1) Suspend or revoke any certificate issued under § 5-3.1-5, or any predecessor provision, and any authority as a public accountant issued under
the prior laws of this state;
(2) Revoke or suspend any permit issued under § 5-3.1-7, § 5-3.1-8, § 5-3.1-9, or their predecessor provisions; and
(3) Reprimand or censure in writing; limit the scope of practice; impose an administrative
fine upon, not to exceed one thousand dollars ($1,000); or place on probation, all
with or without terms, conditions, or limitations, a licensee, for any of the causes
specified in subsection (b).
(b) The board may take action specified in subsection (a) for any one or more of the following
causes:
(1) Fraud or deceit in obtaining a certificate or permit under this chapter;
(2) Dishonesty, fraud, or gross negligence in the practice of public accounting or in
the filing, or failing to file, the licensee's own income tax returns;
(3) Violation of any of the provisions of this chapter;
(4) Violation of any rules and regulations, including, but not limited to, any rules of
professional conduct promulgated by the board under the authority granted by this
chapter;
(5) Conviction of, or pleading guilty or nolo contendere to, a crime or an act constituting
a crime of forgery, embezzlement, obtaining money under false pretenses, bribery,
larceny, extortion, conspiracy to defraud, misappropriation of funds, tax evasion,
or any other similar offense, in a court of competent jurisdiction of this or any
other state or in federal court;
(6) Cancellation, revocation, or suspension of, or refusal to renew, the licensee's certificate
or permit from another state by the other state for any cause other than failure to
pay a fee or to meet the requirements of continuing education in that other state;
(7) Suspension or revocation of the right to practice public accounting before any state
or federal agency;
(8) As to accountants licensed by foreign countries, cancellation, revocation, suspension,
or refusal to renew the person's certificate, license, or degree evidencing his or
her qualification to practice public accounting by the foreign country issuing the
certificate, license, or degree, the certificate, license, or degree having qualified
the accountant for issuance of an annual limited permit to practice under § 5-3.1-8;
(9) Failure to furnish the board, or any persons acting on behalf of the board, any information
that is legally requested by the board;
(10) Any conduct reflecting adversely upon the licensee's fitness to engage in the practice
of public accountancy; and
(11) Any other conduct discreditable to the public accounting profession.