Based on this information, a report will be made to the Board. If the Board determines there is no probable cause, the matter is closed and remains confidential. If the Board determines there is probable cause to go forward, a Notice of Hearing will be issued. The Board must follow the procedures required by the Administrative Procedures Act, Chapter 1-26. This section states the Board may, in accordance with the Administrative Procedures Act, revoke, suspend, reprimand, censure or limit the scope of practice of any licensee, or place any licensee on probation, all with or without terms, conditions and limitations.
Suspensions are limited to five years.
If an unlicensed individual is violating the accountancy statute, the only action the Board can take is to advise the firm or individual that they are in violation of the statute. In the majority of cases, these violations occur because of ignorance of the statute and are resolved once the firm or individual is apprised of the situation. In the event education about the statute does not resolve the problem, the matter is turned over to a law enforcement agency, such as a states attorney, for legal action.