Learn About The Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of January 01, 2024 | Updated by Findlaw Staff
(a) After notice and a hearing as provided in § 5-3.1-14, the board may:
(1) Suspend or revoke any certificate issued under § 5-3.1-5, or any predecessor provision, and any authority as a public accountant issued under the prior laws of this state;
(2) Revoke or suspend any permit issued under § 5-3.1-7, § 5-3.1-8, § 5-3.1-9, or their predecessor provisions; and
(3) Reprimand or censure in writing; limit the scope of practice; impose an administrative fine upon, not to exceed one thousand dollars ($1,000); or place on probation, all with or without terms, conditions, or limitations, a licensee, for any of the causes specified in subsection (b).
(b) The board may take action specified in subsection (a) for any one or more of the following causes:
(1) Fraud or deceit in obtaining a certificate or permit under this chapter;
(2) Dishonesty, fraud, or gross negligence in the practice of public accounting or in the filing, or failing to file, the licensee's own income tax returns;
(3) Violation of any of the provisions of this chapter;
(4) Violation of any rules and regulations, including, but not limited to, any rules of professional conduct promulgated by the board under the authority granted by this chapter;
(5) Conviction of, or pleading guilty or nolo contendere to, a crime or an act constituting a crime of forgery, embezzlement, obtaining money under false pretenses, bribery, larceny, extortion, conspiracy to defraud, misappropriation of funds, tax evasion, or any other similar offense, in a court of competent jurisdiction of this or any other state or in federal court;
(6) Cancellation, revocation, or suspension of, or refusal to renew, the licensee's certificate or permit from another state by the other state for any cause other than failure to pay a fee or to meet the requirements of continuing education in that other state;
(7) Suspension or revocation of the right to practice public accounting before any state or federal agency;
(8) As to accountants licensed by foreign countries, cancellation, revocation, suspension, or refusal to renew the person's certificate, license, or degree evidencing his or her qualification to practice public accounting by the foreign country issuing the certificate, license, or degree, the certificate, license, or degree having qualified the accountant for issuance of an annual limited permit to practice under § 5-3.1-8;
(9) Failure to furnish the board, or any persons acting on behalf of the board, any information that is legally requested by the board;
(10) Any conduct reflecting adversely upon the licensee's fitness to engage in the practice of public accountancy; and
(11) Any other conduct discreditable to the public accounting profession.
Cite this article: FindLaw.com - Rhode Island General Laws Title 5. Businesses and Professions § 5-3.1-12. Revocation or suspension of certificate, authority, or permit - last updated January 01, 2024 | https://codes.findlaw.com/ri/title-5-businesses-and-professions/ri-gen-laws-sect-5-3-1-12/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)