2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 100 - ACCOUNTANTS (§§ 12-100-101 — 12-100-130) › Section 12-100-105 - Powers and duties of board

(1)
The board has the power and duty to:
(a)
Elect annually from among its members a chair and prescribe the duties of such office;
(b)
Make rules pursuant to the provisions of article
4
of title
24
and section
12-20-204
;
(c)
Make appropriate rules of professional conduct in order to establish and maintain a high standard of integrity in the profession of public accounting. Any rule of professional conduct applies with equal force to all persons holding certificates under this article 100. No rule of professional conduct shall be promulgated that will work to the disadvantage of one group and in favor of another. Every person practicing as a certified public accountant in the state shall be governed and controlled by the rules. All rules of professional conduct shall be promulgated pursuant to the provisions of article
4
of title
24
.
(d)
Prescribe forms for and receive applications for certificates and grant certificates, including contracting with people to receive and review the applications as the agent of the board;
(e)
Give examinations to applicants and, as necessary, contract for assistance in administering the examination;
(f)
Take disciplinary or other action as authorized in section
12-20-404
against any person who, while holding a certificate, violates this article 100; issue confidential letters of concern under the circumstances specified in section
12-20-404(5)
; issue cease-and-desist orders under the circumstances and in accordance with the procedures specified in section
12-20-405
; or impose other conditions and limitations;
(g)
Keep a record of all certificates, suspensions, and revocations and of the board's own proceedings;
(h)
Administer this article 100 and exercise and perform any other powers and duties granted or directed by the general assembly;
(i)
Collect all fees prescribed by this article 100.
(2)
Publications of the board circulated in quantity outside the executive branch shall be issued in accordance with the provisions of section
24-1-136
.
Renumbered from C.R.S. §
12-2-104
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
L. 59: p. 129, § 3. CRS 53: § 2-2-3. C.R.S. 1963: § 2-1-3. L. 64: p. 114, § 7. L. 77: (1)(b) and (1)(c) amended, p. 597, § 3, effective July 1. L. 79: (1)(f) repealed and (2) added, pp. 434, 441, §§ 2, 31, effective July 1. L. 81: (1)(i) amended, p. 659, § 1, effective July 1. L. 83: (2) amended, p. 827, § 11, effective July 1. L. 90: (1)(a), (1)(c), (1)(g), (1)(h), and (1)(k) amended, (1)(d) and (1)(e) repealed, and (1)(i) R&RE, pp. 745, 757, §§ 4, 30, 5, effective July 1. L. 96: (2) amended, p. 1231, § 58, effective August 7. L. 97: (1)(m) added, p. 200, § 1, effective August 6. L. 2000: (1)(m) repealed, p. 1582, § 3, effective July 1. L. 2006: (1)(i) amended, p. 764, § 1, effective July 1. L. 2008: (1)(j) amended, p. 692, § 2, effective August 5. L. 2010: (1)(a) and (1)(g) amended, (HB 10-1236), ch. 146, p. 502, §16, effective July 1. L. 2011: (1)(i) amended, (HB 11-1015), ch. 2, p. 2, §1, effective March 1.
This section is similar to former § 12-2-104 as it existed prior to 2019.