§ 33-3-121 — Certificates and permits; disciplinary action; grounds

Wyoming § 33-3-121

• Jurisdiction: Wyoming
• Title 33: Professions and Occupations
• Ch. 3: ACCOUNTANTS
• Art. 1: IN GENERAL

Text

(a) After notice and hearing, the board may revoke, refuse
to renew, reprimand, censure, limit the scope of practice, place
on probation with or without terms, conditions or limitations,
or may suspend for a period not to exceed two (2) years, any
certificate issued under this act or practice privilege or may
revoke, suspend, limit the scope of practice, or refuse to renew
any permit issued under this act or may censure the holder of a
permit for any of the following causes:
(i) Fraud or deceit in obtaining a certificate as
certified public accountant or in obtaining a permit under this
act;
(ii) Dishonesty, fraud or gross negligence by a
certificate holder or individual granted practice privileges:
(A) In the practice of public accounting; or
(B) In the filing or failure to file the
holder's or the individual's own income tax return.
(iii) Violation of any of the provisions of this act;
(iv) Violation of any rule promulgated by the board
under the authority granted by this act;
(v) Conviction of a felony that relates to the
practice of accounting or to the ability to practice accounting
under the laws of Wyoming or any other state or of the United
States;
(vi) Conviction of any crime, an element of which is
dishonesty or fraud, under the laws of Wyoming or any state or
of the United States;
(vii) Cancellation, revocation, suspension or refusal
to renew the authority to practice as a certified public
accountant by any other state for any cause other than failure
to pay a fee;
(viii) Permanent revocation of the right to practice
before any state or federal agency;
(ix) Repealed By Laws 2005, ch. 1, § 2.
(x) Failure of a certificate holder to furnish
evidence showing the satisfaction of the requirements of
continuing education required by the board;
(xi) Failure of a certificate or permit holder to
show compliance with W.S. 33-3-132 regarding practice monitoring
programs;
(xii) Making any false or misleading statement or
verification in support of an application for a license filed by
another;
(xiii) Performance of any fraudulent act while
holding a license or privilege issued under this act or prior
version of this act.
(b) Upon receipt from the department of family services of
a certified copy of an order from a court to withhold, suspend
or otherwise restrict a certificate or permit issued by the
board or a practice privilege, the board shall notify the party
named in the court order of the withholding, suspension or
restriction of the certificate, practice privilege or permit in
accordance with the terms of the court order. No appeal under
the Wyoming Administrative Procedure Act shall be allowed for a
certificate, practice privilege or permit withheld, suspended or
restricted under this subsection.
(c) In lieu of or in addition to any disciplinary action
specifically provided in subsection (a) of this section, the
board may require a certificate, practice privilege or permit
holder to complete such continuing professional education
programs as the board may specify or undergo peer review or
preissuance review as the board may specify.
(d) The board may recover from a disciplined person any of
the following:
(i) Reasonable costs associated with an investigation
that leads to disciplinary action including a reasonable hourly
rate for the time devoted by board members, expert witnesses or
attorneys investigating or prosecuting the matter and all
reasonable related travel costs;
(ii) Direct costs to the board of conducting a
disciplinary hearing that leads to disciplinary action.