2023 Wyoming Statutes › Title 33 - Professions and Occupations › Chapter 3 - Accountants › Article 1 - In General › Section 33-3-121 - Certificates and Permits; Disciplinary Action; Grounds.

33-3-121. Certificates and permits; disciplinary action; grounds.
(a) After notice and hearing, the board may revoke, refuse to renew, reprimand, censure, limit the scope of practice, place on probation with or without terms, conditions or limitations, or may suspend for a period not to exceed two (2) years, any certificate issued under this act or practice privilege or may revoke, suspend, limit the scope of practice, or refuse to renew any permit issued under this act or may censure the holder of a permit for any of the following causes:
(i) Fraud or deceit in obtaining a certificate as certified public accountant or in obtaining a permit under this act;
(ii) Dishonesty, fraud or gross negligence by a certificate holder or individual granted practice privileges:
(A) In the practice of public accounting; or
(B) In the filing or failure to file the holder's or the individual's own income tax return.
(iii) Violation of any of the provisions of this act;
(iv) Violation of any rule promulgated by the board under the authority granted by this act;
(v) Conviction of a felony that relates to the practice of accounting or to the ability to practice accounting under the laws of Wyoming or any other state or of the United States;
(vi) Conviction of any crime, an element of which is dishonesty or fraud, under the laws of Wyoming or any state or of the United States;
(vii) Cancellation, revocation, suspension or refusal to renew the authority to practice as a certified public accountant by any other state for any cause other than failure to pay a fee;
(viii) Permanent revocation of the right to practice before any state or federal agency;
(ix) Repealed By Laws 2005, ch. 1, 2.
(x) Failure of a certificate holder to furnish evidence showing the satisfaction of the requirements of continuing education required by the board;
(xi) Failure of a certificate or permit holder to show compliance with W.S. 33-3-132 regarding practice monitoring programs;
(xii) Making any false or misleading statement or verification in support of an application for a license filed by another;
(xiii) Performance of any fraudulent act while holding a license or privilege issued under this act or prior version of this act.
(b) Upon receipt from the department of family services of a certified copy of an order from a court to withhold, suspend or otherwise restrict a certificate or permit issued by the board or a practice privilege, the board shall notify the party named in the court order of the withholding, suspension or restriction of the certificate, practice privilege or permit in accordance with the terms of the court order. No appeal under the Wyoming Administrative Procedure Act shall be allowed for a certificate, practice privilege or permit withheld, suspended or restricted under this subsection.
(c) In lieu of or in addition to any disciplinary action specifically provided in subsection (a) of this section, the board may require a certificate, practice privilege or permit holder to complete such continuing professional education programs as the board may specify or undergo peer review or preissuance review as the board may specify.
(d) The board may recover from a disciplined person any of the following:
(i) Reasonable costs associated with an investigation that leads to disciplinary action including a reasonable hourly rate for the time devoted by board members, expert witnesses or attorneys investigating or prosecuting the matter and all reasonable related travel costs;
(ii) Direct costs to the board of conducting a disciplinary hearing that leads to disciplinary action.