An individual holding a certificate and any individual or firm holding a permit to practice shall be subject to those disciplinary actions set forth in § 118 of this title if, after a hearing, the Board finds that the individual or firm: (1) Has employed or knowingly cooperated in fraud or material deception in order to acquire or renew a certificate or permit to practice or be otherwise authorized to practice accountancy; or impersonated another person holding a certificate or permit to practice; or allowed another person to use the individual's certificate or permit to practice; or aided or abetted a person not holding a certificate or permit to practice to represent himself or herself as holding a certificate or permit to practice; (2) Has engaged in an act of fraud or gross negligence in the practice of accounting or engaged in dishonorable, unethical or unprofessional conduct intended to or likely to deceive, defraud or harm the public; (3) Has been found guilty of or has entered a plea of guilty or nolo contendere to a crime that is substantially related to the practice of accountancy; (4) Has been subject to disciplinary sanction or censured or has had the individual's certificate or permit to practice revoked or suspended in any other state for any cause other than failure to pay an annual registration fee; (5) Has been subject to disciplinary sanction or censured or has had the individual's right to practice revoked before any state or federal agency; or (6) Has violated a lawful provision of this chapter or any lawful regulation or rule of professional conduct established thereunder.
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