(a)  The board may initiate proceedings under this chapter against a licensee either on its own motion, on the complaint of any person, upon the finding of probable cause by a probable-cause committee appointed by the board pursuant to §?5-3.1-4, or upon receiving notification from another state board of accountancy of its decision to:

(1)  Revoke, suspend, or refuse to renew the practice privileges granted in that state to the licensee; or

(2)  Censure in writing, limit the scope of practice, impose an administrative fine upon, or place on probation the licensee.

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Terms Used In Rhode Island General Laws 5-3.1-14

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Authority: means an authority to practice as a public accountant in this state granted by the public accountants advisory commission under former § 5-3-6 (P. See Rhode Island General Laws 5-3.1-3
  • Board: means the board of accountancy, a public authority created by Rhode Island General Laws 5-3.1-3
  • Certificate: means a certificate as certified public accountant issued under this chapter or corresponding provisions of prior law, or a corresponding certificate as certified public accountant issued after examination under the law of any other state. See Rhode Island General Laws 5-3.1-3
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • in writing: include printing, engraving, lithographing, and photo-lithographing, and all other representations of words in letters of the usual form. See Rhode Island General Laws 43-3-16
  • Licensee: means the holder of a certificate, authority, or permit issued under this chapter or under the prior laws of this state. See Rhode Island General Laws 5-3.1-3
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Permit: means a permit to practice public accountancy issued under Rhode Island General Laws 5-3.1-3
  • person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • State: means the states of the United States, the District of Columbia, Puerto Rico, Guam, and the U. See Rhode Island General Laws 5-3.1-3
  • Subpoena: A command to a witness to appear and give testimony.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • this state: means the state of Rhode Island. See Rhode Island General Laws 5-3.1-3
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.

(b)  A written notice stating the nature of the charge or charges against the licensee and the time and place of the hearing before the board on the charges shall be served on the licensee not less than twenty (20) days prior to the date of the hearing either personally or by mailing a copy of the notice by certified mail, return receipt requested, to the address of the licensee last known to the board.

(c)  If, after being served with the notice of hearing as provided for in this section, the licensee fails to appear at the hearing and to defend against the stated charges, the board may proceed to hear evidence against the licensee and may enter an order that is justified by the evidence. That order is final unless the licensee petitions for a review of it as provided in this chapter; provided, that within thirty (30) days from the date of any order, upon a showing of good cause for failing to appear and defend, the board may reopen the proceedings and may permit the licensee to submit evidence in his, her, or its behalf.

(d)(1)  At any hearing under this section, the licensee may:

(i)  Appear in person or be represented by counsel;

(ii)  Produce evidence and witnesses on his, her, or its behalf;

(iii)  Cross-examine witnesses; and

(iv)  Examine any evidence that is produced.

(2)  A partnership may be represented before the board by counsel or by any partner. A corporation may be represented before the board by counsel or by any shareholder or member of the corporation. A sole proprietorship may be represented before the board by counsel or by the sole proprietor. The licensee is entitled, on written application to the board, to the issuance of subpoenas to compel the attendance of witnesses on the licensee’s behalf.

(e)  The board or any member of the board may issue subpoenas to compel the attendance of witnesses and the production of documents, and may administer oaths, take testimony, hear proofs, and receive exhibits in evidence in connection with or upon a hearing under this chapter. In case of disobedience to a subpoena, the board may petition the superior court to require the attendance and testimony of witnesses and the production of documentary evidence.

(f)  The board shall not be bound by strict rules of procedure or by the laws of evidence in the conduct of its proceedings, but any determination of the board shall be based upon sufficient legal evidence to sustain the determination.

(g)  A stenographic record of all hearings under this section shall be kept and a transcript filed with the board.

(h)  At all hearings, the attorney general of this state, or any other legal counsel that is employed, shall appear and represent the board.

(i)  The decision of the board shall be made by vote in accordance with rules and regulations established under §?5-3.1-4.

(j)  Any appeal from the decision of the board, by a person or persons adversely affected by the decision, shall be governed by §?42-35-15.

(k)  On rendering a decision to: (1) Revoke or suspend a certificate issued under the laws of this state; (2) Revoke or suspend an authority as a public accountant issued under the prior laws of this state; (3) Revoke, suspend, or refuse to renew a permit issued under the laws of this state; or (4) Censure in writing, limit the scope of practice of, impose an administrative fine upon, or place on probation a licensee, the board shall examine its records to determine whether the licensee holds a certificate or a permit to practice in any other state. If the board determines that the licensee in fact holds a certificate or permit, the board shall immediately notify the board of accountancy of the other state by mail of its decision under this section, and shall include in the notice an indication as to whether or not the licensee has appealed that decision.

(l)  The board may, in its discretion, order any licensee against whom proceedings have been initiated under §?5-3.1-12 or §?5-3.1-13 to reimburse the board for any fees, expenses, and costs incurred by the board in connection with those proceedings, including attorney’s fees. Those fees shall be paid within thirty (30) days from the date they are assessed and may be reviewed in accordance with §?42-35-15.

History of Section.
P.L. 1995, ch. 159, § 2; P.L. 2001, ch. 336, § 1.