West Virginia Code of State Rules › Agency 1 - Accountancy › Title 1 - LEGISLATIVE RULE BOARD OF ACCOUNTANCY › Series 1-01 - Board Rules and Rules of Professional Conduct › Section 1-1-13 - Refusal to Issue or Renew; Suspension, Revocation of License; Disciplinary Action

Current through Register Vol. XLI, No. 28, July 12, 2024
13.1.
				Authority and grounds for refusal to issue or renew a license or to suspend,
				revoke and/or fine a licensee. 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 a hearing held pursuant to W. Va. Code §
									30-1-1, et seq., has been adjudged
				by the Board as unqualified because of any of the following reasons:
13.1.a. Fraud or deceit in obtaining or
				maintaining a license or substantial equivalency practice privilege;
13.1.b. 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 failure to pay an annual fee for the
				renewal of an out-of-state certificate or out-of-state permit in the other
				state;
13.1.c. Failure by any
				licensee to maintain compliance with requirement for issuance or renewal of a
				license or to timely notify the Board as required under W. Va. Code §
										30-9-18;
13.1.d. Revocation or suspension of the right
				of the licensee or substantial equivalency practitioner to practice before any
				state or federal agency;
13.1.e.
				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;
13.1.f. Violation of any provision of this
				article, any lawful order of this Board, or any Rule, including the violation
				of any professional standard or rule of professional conduct;
13.1.g. 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;
13.1.h. Performance of any fraudulent act by
				any licensee or substantial equivalency practitioner;
13.1.i. Any conduct reflecting adversely upon
				the licensee's or substantial equivalency practitioner's fitness to perform
				professional services;
13.1.j.
				Making any false or misleading statement or verification in support of an
				application for a license filed by another person or firm; or
13.1.k. Engaging in the unlawful practice of
				law as defined by the West Virginia Supreme Court of Appeals.