(a) The Board may impose any of the following sanctions or take any of the following actions, singly or in combination, when it finds that 1 or more of the conditions or violations set forth in § 117 of this title applies to a certificate or permit holder or to an individual or firm with practice privileges under § 109 of this title: (1) Issue a letter of reprimand; (2) Censure the certificate or permit holder or individual or firm with practice privileges under § 109 of this title; (3) Suspend the certificate or permit to practice or the practice privilege of the individual or firm; (4) Place the certificate or permit holder or the practice privilege holder on probationary status and require him or her to: a. Report regularly to the Board upon the matters which are the basis of the probation; b. Limit all practice and professional activities to those areas prescribed by the Board; and/or c. Continue or renew his or her professional education until the required degree of skill has been attained in the areas which are the basis of the probation; (5) Revoke the certificate or permit to practice or practice privilege of an individual or firm; (6) Impose a fine of up to $10,000 for each offense, at the discretion of the Board; and/or (7) Require the certificate or permit holder or practice privilege holder or firm to reimburse the Division for the cost of the investigation, including but not limited to, legal assistance, public hearings, materials, human resources, contractual assistance and appropriate salary and overtime pay for all state employees involved notwithstanding merit system laws or regulations to the contrary. (b) The Board may refuse or reject an applicant for a permit to practice if, after a hearing, the Board finds that an applicant has misstated or misrepresented a material fact in connection with the applicant's application; has violated any section of the AICPA Code of Professional Conduct; or practiced public accountancy or certified public accountancy without being registered in accordance with this chapter. (c) The Board may withdraw or reduce conditions of probation when it finds that the deficiencies which required such actions have been remedied. (d) Upon an application (or petition), in writing, and after notice and a hearing, the Board may issue a new permit to practice or a practice privilege to a person or firm whose certificate or permit or practice privilege has been revoked or suspended or modify the terms of any suspension. (e) In the event of a formal or informal complaint concerning the activity of a certificate or permit holder that presents a clear and immediate danger to the public health, safety or welfare, the Board may temporarily suspend the person's certificate or permit, pending a hearing, upon the written order of the Secretary of State or the Secretary's designee, with the concurrence of the Board chair or the Board chair's designee. An order temporarily suspending a certificate or permit may not be issued unless the person or the person's attorney received at least 24 hours' written or oral notice before the temporary suspension so that the person or the person's attorney may file a written response to the proposed suspension. The decision as to whether to issue the temporary order of suspension will be decided on the written submissions. An order of temporary suspension pending a hearing may remain in effect for no longer than 60 days from the date of the issuance of the order unless the temporarily suspended person requests a continuance of the hearing date. If the temporarily suspended person requests a continuance, the order of temporary suspension remains in effect until the hearing is convened and a decision is rendered by the Board. A person whose certificate or permit has been temporarily suspended pursuant to this section may request an expedited hearing. The Board shall schedule the hearing on an expedited basis, provided that the Board receives the request within 5 calendar days from the date on which the person received notification of the decision to temporarily suspend the person's certificate or permit.
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