§466-9  Disciplinary action.  (a)  In
addition to any other actions authorized by law, in accordance with chapter 91,
the board may take the following action:



(1)  Cancel or revoke any license or permit issued
under section 466-5, 466-6, or 466-7, or corresponding provisions of prior law;



(2)  Suspend a license or permit for a period of not
more than two years;



(3)  Refuse to renew a license or permit for a period
of not more than two years;



(4)  Reprimand, censure or limit the scope of practice
of any licensee or firm;



(5)  Impose an administrative fine not exceeding
$1,000;



(6)  Place a licensee or firm on probation;



(7)  Require a firm to have a quality review conducted
in the manner specified by the board; or



(8)  Require a licensee to attain satisfactory
completion of additional continuing professional education hours as specified
by the board.



(b)  In addition to any other grounds for
disciplinary action authorized by law, any one or more of the following shall
constitute grounds for disciplinary action:



(1)  Fraud or deceit in obtaining a license or permit;



(2)  Disciplinary action taken by another state where
the license is canceled, revoked, suspended, denied, or refused renewal;



(3)  Failure, on the part of a holder of a license or
a permit under section 466-5, 466-6, or 466-7, to maintain compliance with the
requirements for issuance of a license or a permit, or renewal of a license or
permit, or to report changes to the board;



(4)  Revocation or suspension of the right to practice
before any state or federal agency;



(5)  Dishonesty, deceit, fraud, or gross negligence in
the practice of public accountancy or in the filing or failure to file a
licensee's or firm's own income tax returns;



(6)  Violation of any provision of this chapter or of
any rule adopted by the board;



(7)  Violation of any provision of professional
conduct established by the board under this chapter;



(8)  Conviction of any crime an element of which is
dishonesty or fraud, under the laws of the United States, of this State, or of
any other state if the act involved would have constituted a crime under the
laws of this State;



(9)  Performance of any fraudulent act while holding a
license or permit issued under this chapter; or



(10)  Any conduct reflecting adversely upon the
licensee's or permit holder's fitness to engage in the practice of public
accountancy.



(c)  Upon application of any person against
whom disciplinary action has been taken under subsection (a), the board, in
accordance with chapter 91, may reinstate the person's license or permit to
practice which was affected by the disciplinary action.



(1)  The board shall specify the manner in which an
application shall be made, the time within which it shall be made, and the
circumstances under which the license may be reinstated; and



(2)  Before reinstating, the board may:



(A)  Require the applicant to show successful
completion of specified continuing professional education; and



(B)  Make the reinstatement of a license or
permit conditional and subject to satisfactory completion of a quality review
conducted in a manner as the board may specify. [L 1973, c 158, pt of §2; am L
1974, c 205, §2(27); am L 1989, c 110, §10; am L 1992, c 202, §165]