2014 Idaho Statutes
Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES
Chapter 2 - ACCOUNTANTS
Section 54-204 - POWERS AND DUTIES.
(1) To adopt and amend rules in accordance with the provisions of the administrative procedure act, chapter 52, title 67, Idaho Code, governing its administration and the enforcement of this chapter and the conduct of licensees including, but not limited to:
(2) To issue original certificates of qualification and licenses to practice as certified public accountants to such applicants as may be qualified by reciprocity, transfer of examination grades or by examination.
(3) To charge and collect from all applicants, certificate holders, and licensees such fees as are provided by this chapter and prescribed by rules of the board.
(4) To initiate or receive complaints, cause the same to be investigated, initiate proceedings, and conduct hearings or proceedings pursuant to chapter 2, title 54, Idaho Code. The board may designate a member, or any other person of appropriate competence, to serve as investigating officer to conduct an investigation. Upon completion of an investigation, the investigating officer shall file a report with the board. Unless dismissed by the board as unfounded or trivial, the board may proceed with disciplinary proceedings or may return the report to the investigating officer for further investigation.
(5) To authorize by written agreement the bureau of occupational licenses as agent to act in its interest.
(6) Any action, claim or demand to recover money damages from the board or its employees which any person is legally entitled to recover as compensation for the negligent or otherwise wrongful act or omission of the board or its employees, when acting within the course and scope of their employment, shall be governed by the Idaho tort claims act, chapter 9, title 6, Idaho Code. For purposes of this subsection, the term "employees" shall include special assignment members of the board and other independent contractors while acting within the course and scope of their board related work.
(7) All hearings, investigations or proceedings conducted by the board shall be conducted in conformity with chapter 52, title 67, Idaho Code, and rules of the board adopted pursuant thereto, and, unless otherwise requested by the concerned party, be subject to disclosure according to chapter 3, title 9, Idaho Code.
History:
[54-204, added 1974, ch. 263, sec. 2, p. 1686; am. 1976, ch. 267, sec. 4, p. 897; am. 1990, ch. 213, sec. 73, p. 538; am. 1991, ch. 30, sec. 8 and 9, p. 62, 64; am. 1993, ch. 239, sec. 3, p. 826; am. 1994, ch. 49, sec. 1, p. 82; am. 1995, ch. 134, sec. 1, p. 581; am. 1999, ch. 30, sec. 13, p. 57; am. 2002, ch. 92, sec. 4, p. 235; am. 2008, ch. 128, sec. 1, p. 350.]
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