WV Code § 30-9-20 (2021)
2021 West Virginia Code|Chapter 30. Professions and Occupations|Article 9. Accountants|§30-9-20. Refuse to Issue or Renew; Suspension, Revocation of License; Disciplinary Action

(a) The board may refuse to issue, refuse to renew, suspend, revoke or limit any license or practice privilege of any licensee, substantial equivalency practitioner or firm and may take disciplinary action against a licensee or substantial equivalency practitioner practicing in this state who, after hearing, has been adjudged by the board as unqualified because of any of the following reasons:(1) Fraud or deceit in obtaining or maintaining a license or substantial equivalency practice privilege;(2) Cancellation, revocation, suspension or refusal to renew an out-of-state certificate, an out-of-state permit or substantial equivalency practice privilege for disciplinary reasons in any other state for any cause other than a failure to pay an annual fee for the renewal of an out-of-state certificate or out-of-state permit in the other state;(3) Failure by any licensee to maintain compliance with requirements for issuance or renewal of a license or to timely notify the board as required under section eighteen of this article;(4) Revocation or suspension of the right of a licensee or substantial equivalency practitioner to practice before any state or federal agency; (5) Dishonesty, fraud, professional negligence in the performance of services as a licensee or substantial equivalency practitioner or in the filing or failure to file the licensee's or substantial equivalency practitioner's own income tax returns, or a willful departure from accepted standards of professional conduct applicable to licensees and substantial equivalency practitioners; (6) Violation of any provision of this article or any rule, including the violation of any professional standard or rule of professional conduct;(7) Conviction of a felony or any crime an element of which is dishonesty or fraud under the laws of the United States or this state, or conviction of any similar crime under the laws of any other state if the underlying act or omission involved would have constituted a crime under the laws of this state;(8) Performance of any fraudulent act by any licensee or substantial equivalency practitioner;(9) Any conduct adversely reflecting upon the licensee's or substantial equivalency practitioner's fitness to perform professional services;(10) Making any false or misleading statement or verification in support of an application for a license filed by another person or firm; or(11) Engaging in the unlawful practice of law as defined by the West Virginia Supreme Court of Appeals.(b) If the board suspends, revokes, refuses to issue, refuses to renew or limits any license or practice privilege, the board shall give written notice of the denial, including a statement of charges setting forth the reasons for the denial, and notice of the date, time and place for hearing. The hearing must be held in accordance with the provisions of section twenty-two of this article.(c) Disciplinary action includes, but is not limited to, a reprimand, censure, probation, administrative fine not to exceed $1,000 per day per violation, and mandatory attendance at continuing professional education seminars.