36-20B-12. Promulgation of rules.

The board may promulgate rules, pursuant to chapter 1-26, governing its administration and enforcement of this chapter and the conduct of licensees, including:

(1)    Rules governing the board's meetings and the conduct of its business;

(2)    Rules of procedure governing the conduct of investigations and hearings by the board;

(3)    Rules specifying the fees, educational and experience qualifications required for the issuance of certificates, the date for renewal of firm permits and certificates, and the continuing professional education required for renewal of certificates. The fee for issuance of a certificate may not exceed fifty dollars;

(4)    Rules of professional conduct to control the quality and integrity of the practice of public accountancy by licensees, covering such areas as independence, integrity, and objectivity; competence and technical and professional standards; responsibilities to the public; and responsibilities to clients;

(5)    Rules governing the manner and circumstances of use by holders of certificates who do not practice public accountancy, as defined under this chapter, of the titles certified public accountant and CPA;

(6)    Rules specifying procedures and fees, not to exceed fifty dollars, for registration of certificate holders who do not practice public accountancy, as defined under this chapter;

(7)    Rules governing the manner and circumstances of use by holders of licenses issued under prior law who do not practice public accountancy, as defined under this chapter, of the titles public accountant and PA;

(8)    Rules specifying procedures and fees, not to exceed fifty dollars, for registration of license holders who do not practice public accountancy, as defined under this chapter;

(9)    Rules regarding peer review pursuant to this chapter;

(10)    Rules specifying peer review administrative fees, not to exceed one hundred twenty-five dollars;

(11)    Rules specifying procedures and fees, not to exceed fifty dollars for required peer review documentation not filed in a timely manner;

(12)    Rules specifying fees for examination and reexamination, not to exceed three hundred fifty dollars per examination section, and issuance of a certificate, not to exceed fifty dollars;

(13)    Rules specifying procedures and fees, not to exceed fifty dollars, for proctoring applicants from another jurisdiction;

(14)    Rules specifying the procedures and fees, not to exceed sixty-five dollars for each owner, plus fifty dollars for each firm practicing public accountancy in this state, for initial issuance or renewal of a firm permit. Any rule regarding a fee promulgated pursuant to this subdivision may be either a flat fee or tier based;

(15)    Rules governing the application and fees for a modification of a disciplinary action, not to exceed one thousand dollars, or reissue of a certificate, not to exceed one hundred dollars, or firm permit, not to exceed sixty-five dollars for each owner, plus one hundred dollars for each firm practicing public accountancy in this state. Any rule regarding a fee promulgated pursuant to this subdivision may be either a flat fee or tier based;

(16)    Rules governing the methods, eligibility, and requirements for applying for examination and reexamination;

(17)    Rules specifying procedures and fees for renewal of certificates, not to exceed one hundred dollars, and firm permits, not to exceed sixty-five dollars for each owner, plus one hundred dollars for each firm practicing public accountancy in this state not filed in a timely manner. Any rule regarding a fee promulgated pursuant to this subdivision may be either a flat fee or tier based;

(18)    Rules specifying procedures and fees, not to exceed twenty-five dollars, for replacement of a certificate or permit;

(19)    Rules specifying methods and requirements for conducting the examination;

(20)    Rules specifying methods, eligibility, and requirements of applying for a certificate;

(21)    Rules specifying procedures and fees for issuance of certificates, not to exceed one hundred dollars, and firm permits, not to exceed sixty-five dollars for each owner, plus one hundred dollars for each firm practicing public accountancy in this state, not filed within the required period of time. Any rule regarding a fee promulgated pursuant to this subdivision may be either a flat fee or tier based;

(22)    Rules defining active and inactive status of both certificate and PA license holders who are not practicing public accountancy; and

(23)    Rules specifying procedures and fees, not to exceed one hundred dollars, on substantial equivalency.

Source: SL 2002, ch 179, § 13; SL 2008, ch 191, § 39; SL 2013, ch 175, § 2.