(a) In any case where probable cause with respect to a violation by a licensee, holder of a certificate, or an individual with privileges granted under § 35122 of this Chapter has been determined by the Board, whether following an investigation under § 35110 of this Chapter, or upon receipt of a written complaint furnishing grounds for a determination of such probable cause, or upon receipt of notice of a decision by the Board of Accountancy of another state furnishing such grounds, the Board shall issue a complaint setting forth appropriate charges and set a date for hearing before the Board on such charges. The Board shall, not less than thirty (30) days prior to the date of the hearing, serve a copy of the complaint and notice of the time and place of the hearing upon the licensee, holder of a certificate, or an individual with privileges granted under § 35122 of this Chapter, together with a copy of the Board=s rules governing proceedings under this Section, either by personal delivery, or by mailing a copy thereof by registered mail to the licensee or holder of a certificate at the licensee=s or certificate holder=s address last known to the Board. In the case of an individual exercising privileges under § 35122, service shall be by registered mail to the address last known to the Board, or pursuant to § 35122(a)(3)(c).

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(b) A licensee, a holder of a certificate, or an individual with privileges under § 35122, against whom a complaint has been issued under this § 35111 shall have the right, reasonably in advance of the hearing, to examine and copy the report of investigation, if any, and any documentary or testimonial evidence and summaries of anticipated evidence in the Board=s possession relating to the subject matter of the complaint. The Board=s rules governing proceedings under this Section shall specify the manner in which such right may be exercised.

(c) In a hearing under this § 35111 the respondent licensee, holder of a certificate, or an individual with privileges granted under § 35122 may appear in person (or, in the case of a firm, through a partner, officer, director, shareholder, member or manager) and/or by counsel, examine witnesses and evidence presented in support of the complaint, and present evidence and witnesses on the licensee=s or an individual’s own behalf. The licensee, holder of a certificate, or an individual granted privileges under § 35122 shall be entitled, on application to the Board, to the issuance of subpoenas to compel the attendance of witnesses and the production of documentary evidence.

(d) The evidence supporting the complaint shall be presented by the investigating officer, by a Board member designated for that purpose, or by counsel. A Board member who presents the evidence, or who has conducted the investigation of the matter under § 35110 of this Chapter, shall not participate in the Board=s decision of the matter.

(e) In a hearing under this § 35111, the Board may be advised by counsel, who shall not be the same counsel who presents, or assists, in presenting the evidence supporting the complaint under Subsection (d) of this § 35111.

(f) In a hearing under this § 35111, the Board shall not be bound by technical rules of evidence.

(g) In a hearing under this § 35111, a stenographic or electronic record, shall be made and filed with the Board. A transcript need not be prepared unless review is sought under Subsection (j) of this § 35111, or the Board determines that there is other good cause for its preparation.

(h) In a hearing under this § 35111, a recorded vote of a majority of all members of the Board then in office (excluding members disqualified by reason of Subsection (d) of this § 35111) shall be required to sustain any charge and to impose any penalty with respect thereto.

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(i) If, after service of a complaint and notice of hearing as provided in Subsection (a) of this § 35111, the respondent licensee, holder of a certificate, or individual granted privileges under § 35122, fails to appear at the hearing, the Board may proceed to hear evidence against the licensee, holder of a certificate, or an individual granted privileges under § 35122, and may enter such order as it deems warranted by the evidence, which order shall be final unless the licensee, holder of a certificate, or an individual granted privileges under § 35122 petitions for review thereof under Subsection (j) of this § 35111, provided, however, that within thirty (30) days from the date of any such order, upon a showing of good cause for the licensee=s, certificate holder=s, or an individual=s failure to appear and defend, the Board may set aside the order and schedule a new hearing on the complaint, to be conducted in accordance with applicable Subsections of this
§ 35111.

(j) Any person or firm adversely affected by any order of the Board entered after a hearing under this § 35111 may obtain review thereof by filing a written petition for review with the Superior Court of Guam within thirty (30) days after the entry of said order. The procedures for review and the scope of the review shall be as specified in the Administrative Adjudication Law. However all hearings conducted pursuant to this Section shall be conducted in accordance with the procedures specified in this Section rather than those under the Administrative Adjudication Law.

(k) In any case where the Board renders a decision imposing discipline under §§ 35109, 35111, or 35122, against a licensee or CPA firm, or an individual granted privileges under § 35122, the Board shall examine its records to determine whether the licensee or CPA firm, or individual holds a license or permit or practice privilege in any other State or is subject to the PCAOB’s authority; and if so, the Board shall notify the State Boards of Accountancy and any other regulatory authorities, including the PCAOB if applicable, of its decision, immediately in the case of a consent order and in all other cases when the time for petitioning for review of the Board’s decision has expired. Such immediate notice shall indicate whether or not the consent order has been petitioned for review and whether or not the subject order has been stayed. Subject to § 35104(j) of this Chapter, the Board may also furnish information relating to proceedings resulting in disciplinary action to other public authorities and to private professional organizations having a disciplinary interest in the licensee or CPA firm or individual. Where a petition for review has been filed pursuant to § 35111(j), the notification and furnishing of information provided for in this Subsection

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shall await the resolution of such review and, if the resolution is in favor of the licensee or CPA firm, or individual granted privileges under § 35122 of this Chapter, no such notification or furnishing of information shall be made.

(l) A licensee, a holder of a certificate, or an individual with privileges under §35122 against whom a complaint has been issued under this §35111 may waive in writing his right to a hearing before the Board on such charge(s), thus sustaining the charge(s), and accepting such penalty as may be imposed by the Board with respect thereto.

SOURCE: Subsection (l) added by P.L. 28-118:20 (Apr 26, 2006). Subsection (k)
amended by P.L. 33-193:24 (Dec. 15, 2016).