N.D. Admin. Code 3-02-02-07

Current through Supplement No. 394, October, 2024

Section 3-02-02-07 - Return of suspended, revoked, or nonrenewed CPA certificate or LPA license

Should a certificate holder's certificate be suspended or revoked or not renewed, or a licenseholder's license be suspended or revoked or not renewed, the certificate holder or licenseholder shall return the certificate or license to the North Dakota state board of accountancy within thirty days after receipt of notice of said suspension, revocation, or nonrenewal. The certificate or license returned under this section must be the original document issued by the board.

A CPA or LPA who voluntarily relinquishes the certificate or license shall return the original certificate or license to the board within thirty days after notifying the board of the intent to relinquish.

N.D. Admin Code 3-02-02-07

Effective June 1, 1988; amended effective July 1, 1991; March 1, 1995.

Amended by Administrative Rules Supplement 368, April 2018, effective 4/1/2018.

General Authority: NDCC 43-02.2-03

Law Implemented: NDCC 43-02.2-03, 43-02.2-09