Section Ac 402.03 - Revocation(a) "Revocation" means the permanent and complete cancellation, after notice and opportunity for hearing, of any authority, or privileges that were granted to a CPA, PA, or firm through the issuance of a certificate, registration, or permit pursuant to RSA 309-B.(b) The sanction of revocation is the most severe form of sanction and as such shall be imposed only after notice and opportunity for a hearing in those cases in which: (1) A CPA, PA, or firm has committed a felony or engaged in one or more acts that constitute criminal or reckless misconduct;(2) A CPA, PA, or firm has engaged in more than 2 acts of misconduct within a 3-year period; or(3) A CPA, PA, or firm's certificate, permit, or registration, or equivalent, to practice public accountancy in any other state has been revoked.(c) The minimum period for revocation shall be 3 years commencing from the latter of: (1) The date that the revocation goes into effect; or(2) The date on which no further appeal may be taken.(d) Upon receipt of a revocation order from the board, the CPA, PA, or firm shall immediately cease holding itself out to the public as a CPA, PA, or firm. Further, such CPA, PA, or firm shall immediately cease engaging in any act for which certification, registration, or a permit is required.(e) Failure to comply with (d) above, shall constitute separate grounds for further disciplinary action.(f) A subsequent certificate, permit or registration shall be obtained only after: (1) The passage of the amount of time specified in the revocation order;(2) Complying with all of the requirements of RSA 309-B and Ac 300 regarding application for an initial certificate, registration, or permit;(3) Demonstrating that the cause for revocation does not exist at the time of the subsequent application; and(4) Demonstrating that any corrective actions that were ordered by the board have been fully implemented.N.H. Admin. Code § Ac 402.03
Amended by Volume XXXV Number 01, Filed January 8, 2015, Proposed by #10746, Effective 1/1/2015, Expires1/1/2025.