Section 33. (a) There shall be a board of public accountancy, in this section and in sections thirty-four and thirty-five called the board, consisting of five members, to be appointed by the governor. Each member shall be a citizen of the commonwealth. Four of the members shall hold a valid biennial permit issued under section eighty-seven B of chapter one hundred and twelve and shall have been actively engaged on his own account or as a member of a partnership in the practice of public accountancy for at least seven years, or as an officer, director, or shareholder of a professional corporation organized pursuant to chapter one hundred fifty-six A. Three of the members shall be certified public accountants holding certificates issued under section eighty-seven A of chapter one hundred and twelve, or under prior laws of the commonwealth, and the fourth member shall be a public accountant registered under the laws of the commonwealth. The fifth member shall be a representative of the public, subject to the provisions of section nine B.
Upon the expiration of the term of a member his successor, qualified as aforesaid, shall be appointed by the governor for a term of five years.
The governor shall remove from the board any accountant member whose certificate of registration or license has become void, or has been revoked or suspended.
(b) There shall be a public accountants administrative committee, hereinafter and in sections thirty-four and thirty-five called the “committee”, consisting of the public accountant member of the board, who shall be a member ex officio, the representative of the public member of the board, and three members to be appointed by the board. Each appointive member of the committee shall be a citizen of the commonwealth, a public accountant registered under the laws of the commonwealth, and the holder of a valid biennial permit issued under section eighty-seven B of chapter one hundred and twelve, and shall have been actively engaged on his own account or as a member of a partnership in the practice of public accountancy for at least five years, or as an officer, director, or shareholder of a professional corporation organized pursuant to chapter one hundred and fifty-six A.
Each appointive member of the committee shall serve for a term of three years. Vacancies occurring during a term shall be filled by appointment for the unexpired term. Upon the expiration of his term of office a member shall continue to serve until his successor shall have been appointed and shall have qualified. The board shall remove from the committee any member whose registration or biennial license has become void, or has been revoked or suspended, and may, after hearing, remove any member of the committee for just cause. Before entering office, each member shall be sworn to the faithful performance of his duties.
The committee shall have the following powers and duties and shall be vested with the powers of the board with respect to such powers and duties, subject, however, to the provisions of clause (4):—
(1) to investigate complaints and to initiate and conduct investigations or hearings, with or without the filing of any complaint, and to obtain information and evidence, relating to any matter involving the conduct of public accountants, and any violation or alleged violation of any of the provisions of sections eighty-seven A to eighty-seven E, inclusive, of chapter one hundred and twelve;
(2) to pass upon the qualifications of any applicant for registration as a public accountant or as a partnership of public accountants, or as a professional corporation of public accountants organized pursuant to chapter one hundred and fifty-six A, and to register qualified applicants;
(3) to advise the board in any and all matters affecting public accountants; serve as a liaison between the board and the public accountants, keep informed on contemplated actions of the board primarily affecting public accountants, and to have access to the files of the board for the purpose of carrying out its advisory duties;
(4) to make recommendations and forward a report to the board on any matter on which the committee is authorized to act, which recommendations and report the board may accept or reject in whole or in part. The foregoing clause (4) shall not apply to clause (2).
Whenever any statute or rule or regulation of any agency of the commonwealth or any political subdivision thereof, requires that any reports, financial statements, audits, and other documents for any department, division, board, commission or agency of the commonwealth or any political subdivision thereof be prepared by certified public accountants, such requirements shall be construed to mean public accountants or certified public accountants.
Section 33. (a) There shall be a board of public accountancy, in this section and in sections thirty-four and thirty-five called the board, consisting of five members, to be appointed by the governor. Each member shall be a citizen of the commonwealth. Four of the members shall hold a valid biennial permit issued under section eighty-seven B of chapter one hundred and twelve and shall have been actively engaged on his own account or as a member of a partnership in the practice of public accountancy for at least seven years, or as an officer, director, or shareholder of a professional corporation organized pursuant to chapter one hundred fifty-six A. Three of the members shall be certified public accountants holding certificates issued under section eighty-seven A of chapter one hundred and twelve, or under prior laws of the commonwealth, and the fourth member shall be a public accountant registered under the laws of the commonwealth. The fifth member shall be a representative of the public, subject to the provisions of section nine B.
Upon the expiration of the term of a member his successor, qualified as aforesaid, shall be appointed by the governor for a term of five years.
The governor shall remove from the board any accountant member whose certificate of registration or license has become void, or has been revoked or suspended.
(b) There shall be a public accountants administrative committee, hereinafter and in sections thirty-four and thirty-five called the “committee”, consisting of the public accountant member of the board, who shall be a member ex officio, the representative of the public member of the board, and three members to be appointed by the board. Each appointive member of the committee shall be a citizen of the commonwealth, a public accountant registered under the laws of the commonwealth, and the holder of a valid biennial permit issued under section eighty-seven B of chapter one hundred and twelve, and shall have been actively engaged on his own account or as a member of a partnership in the practice of public accountancy for at least five years, or as an officer, director, or shareholder of a professional corporation organized pursuant to chapter one hundred and fifty-six A.
Each appointive member of the committee shall serve for a term of three years. Vacancies occurring during a term shall be filled by appointment for the unexpired term. Upon the expiration of his term of office a member shall continue to serve until his successor shall have been appointed and shall have qualified. The board shall remove from the committee any member whose registration or biennial license has become void, or has been revoked or suspended, and may, after hearing, remove any member of the committee for just cause. Before entering office, each member shall be sworn to the faithful performance of his duties.
The committee shall have the following powers and duties and shall be vested with the powers of the board with respect to such powers and duties, subject, however, to the provisions of clause (4):—
(1) to investigate complaints and to initiate and conduct investigations or hearings, with or without the filing of any complaint, and to obtain information and evidence, relating to any matter involving the conduct of public accountants, and any violation or alleged violation of any of the provisions of sections eighty-seven A to eighty-seven E, inclusive, of chapter one hundred and twelve;
(2) to pass upon the qualifications of any applicant for registration as a public accountant or as a partnership of public accountants, or as a professional corporation of public accountants organized pursuant to chapter one hundred and fifty-six A, and to register qualified applicants;
(3) to advise the board in any and all matters affecting public accountants; serve as a liaison between the board and the public accountants, keep informed on contemplated actions of the board primarily affecting public accountants, and to have access to the files of the board for the purpose of carrying out its advisory duties;
(4) to make recommendations and forward a report to the board on any matter on which the committee is authorized to act, which recommendations and report the board may accept or reject in whole or in part. The foregoing clause (4) shall not apply to clause (2).
Whenever any statute or rule or regulation of any agency of the commonwealth or any political subdivision thereof, requires that any reports, financial statements, audits, and other documents for any department, division, board, commission or agency of the commonwealth or any political subdivision thereof be prepared by certified public accountants, such requirements shall be construed to mean public accountants or certified public accountants.
Section 33. (a) There shall be a board of public accountancy, in this section and in sections thirty-four and thirty-five called the board, consisting of five members, to be appointed by the governor. Each member shall be a citizen of the commonwealth. Four of the members shall hold a valid biennial permit issued under section eighty-seven B of chapter one hundred and twelve and shall have been actively engaged on his own account or as a member of a partnership in the practice of public accountancy for at least seven years, or as an officer, director, or shareholder of a professional corporation organized pursuant to chapter one hundred fifty-six A. Three of the members shall be certified public accountants holding certificates issued under section eighty-seven A of chapter one hundred and twelve, or under prior laws of the commonwealth, and the fourth member shall be a public accountant registered under the laws of the commonwealth. The fifth member shall be a representative of the public, subject to the provisions of section nine B.
Upon the expiration of the term of a member his successor, qualified as aforesaid, shall be appointed by the governor for a term of five years.
The governor shall remove from the board any accountant member whose certificate of registration or license has become void, or has been revoked or suspended.
(b) There shall be a public accountants administrative committee, hereinafter and in sections thirty-four and thirty-five called the “committee”, consisting of the public accountant member of the board, who shall be a member ex officio, the representative of the public member of the board, and three members to be appointed by the board. Each appointive member of the committee shall be a citizen of the commonwealth, a public accountant registered under the laws of the commonwealth, and the holder of a valid biennial permit issued under section eighty-seven B of chapter one hundred and twelve, and shall have been actively engaged on his own account or as a member of a partnership in the practice of public accountancy for at least five years, or as an officer, director, or shareholder of a professional corporation organized pursuant to chapter one hundred and fifty-six A.
Each appointive member of the committee shall serve for a term of three years. Vacancies occurring during a term shall be filled by appointment for the unexpired term. Upon the expiration of his term of office a member shall continue to serve until his successor shall have been appointed and shall have qualified. The board shall remove from the committee any member whose registration or biennial license has become void, or has been revoked or suspended, and may, after hearing, remove any member of the committee for just cause. Before entering office, each member shall be sworn to the faithful performance of his duties.
The committee shall have the following powers and duties and shall be vested with the powers of the board with respect to such powers and duties, subject, however, to the provisions of clause (4):—
(1) to investigate complaints and to initiate and conduct investigations or hearings, with or without the filing of any complaint, and to obtain information and evidence, relating to any matter involving the conduct of public accountants, and any violation or alleged violation of any of the provisions of sections eighty-seven A to eighty-seven E, inclusive, of chapter one hundred and twelve;
(2) to pass upon the qualifications of any applicant for registration as a public accountant or as a partnership of public accountants, or as a professional corporation of public accountants organized pursuant to chapter one hundred and fifty-six A, and to register qualified applicants;
(3) to advise the board in any and all matters affecting public accountants; serve as a liaison between the board and the public accountants, keep informed on contemplated actions of the board primarily affecting public accountants, and to have access to the files of the board for the purpose of carrying out its advisory duties;
(4) to make recommendations and forward a report to the board on any matter on which the committee is authorized to act, which recommendations and report the board may accept or reject in whole or in part. The foregoing clause (4) shall not apply to clause (2).
Whenever any statute or rule or regulation of any agency of the commonwealth or any political subdivision thereof, requires that any reports, financial statements, audits, and other documents for any department, division, board, commission or agency of the commonwealth or any political subdivision thereof be prepared by certified public accountants, such requirements shall be construed to mean public accountants or certified public accountants.
