(1) "Unlawful conduct" includes: (a) using "certified public accountant," "public accountant," "CPA," or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the individual is a certified public accountant, unless that individual: (i) has a current license as a certified public accountant issued under this chapter; or (ii) is exempt from licensure under Subsection 58-26a-305(1)(a); (b) a firm assuming or using "certified public accountant," "CPA," or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the firm is composed of certified public accountants unless each office of the firm in this state: (i) is registered with the division; and (ii) meets the requirements of Subsections 58-26a-302(3)(a)(iii) and (iv); (c) signing or affixing to any accounting or financial statement the person's name or any trade or assumed name used in that person's profession or business, with any wording indicating that the person is an auditor, or with any wording indicating that the person has expert knowledge in accounting or auditing, unless that person is licensed under this chapter and all of the person's offices in this state for the practice of public accountancy are maintained and registered as provided in this chapter; and (d) except as provided in Section 58-26a-305, engaging in the following conduct if not licensed under this chapter to practice public accountancy: (i) issuing a report on financial statements of any other person, firm, organization, or governmental unit; or (ii) issuing a report using any form of language substantially similar to conventional language used by licensees respecting: (A) a review of financial statements; or (B) a compilation of financial statements. (2) (a) Except as provided in Subsection (2)(c), if, upon inspection or investigation, the division concludes that a person has engaged in unlawful conduct and that disciplinary action is appropriate, the division shall promptly issue a citation to the person in accordance with this chapter and any pertinent division rules. (b) A citation issued under Subsection (2)(a) shall: (i) be in writing; (ii) describe with particularity the nature of the violation, including a reference to the statute or rule alleged to have been violated; (iii) state that the recipient must notify the division in writing within 20 calendar days from the day on which the recipient receives the citation if the recipient intends to contest the citation at a hearing conducted under Title 63G, Chapter 4, Administrative Procedures Act; and (iv) explain the consequences of failure to timely contest the citation or make payment of any fine assessed by citation within the time specified by the citation. (c) The division may issue a notice instead of a citation. (d) A citation issued as described in Subsection (2)(a) may be served: (i) (A) upon a person upon whom a summons may be served in accordance with the Utah Rules of Civil Procedure; and (B) may be made personally or upon the person's agent by a division investigator or by any person designated by the director; or (ii) by mail. (e) If, within 20 calendar days from the date of the service of the citation described in Subsection (2)(a), the recipient of the citation fails to request a hearing to contest the citation, the citation becomes the final order of the division and is not subject to further agency review. (f) The division may extend the time period described in Subsection (2)(e) for cause. (g) The division may refuse to issue or renew, suspend, revoke, or place on probation the license of a licensee who fails to comply with a citation after the citation becomes final. (h) The failure of an applicant for licensure to comply with a citation after the citation becomes final is grounds for denial of a license. (i) The division may not issue a citation more than one year after the day on which the violation that is the subject of the citation is reported to the division. (3) (a) The division shall assess a fine under Subsection (2) according to the following: (i) for a first offense, a fine of up to $1,000; (ii) for a second offense, a fine of up to $2,000; and (iii) for any subsequent offense, a fine of up to $2,000 for each day of continued offense. (b) An action the division initiates for a first or second offense that has not resulted in a final order of the division may not preclude the initiation of any subsequent action for a second or subsequent offense during the pendency of the preceding action. (4) (a) The division may collect a fine that is not paid by: (i) referring the matter to a collection agency; or (ii) bringing an action in a court with jurisdiction. (b) A county attorney or the attorney general shall provide legal assistance and advice to the director in an action to collect a fine. (c) A court shall award reasonable attorney fees and costs to the prevailing party in an action brought by the division to collect a fine.
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