325.360 Proceedings for violations of this chapter.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
The board may conduct investigations of suspected violations of this chapter or the
administrative regulations promulgated by the board to determine whether there is
probable cause to institute proceedings against any person or firm for any violation
under this chapter, but an investigation under this section shall not be a prerequisite
to proceedings. In aid of these investigations, the board or its designee may issue
subpoenas to compel witnesses to testify and to produce evidence. Subpoenas may
be served in person or by certified mail, return receipt requested.
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 report to the board. The board shall then
find probable cause or lack of probable cause, or it shall request that the
investigating officer investigate further. Until there has been a determination of
probable cause, the findings of the investigating officer, the testimony and
documents gathered in the investigation, and the fact of pendency of the
investigation shall be treated as confidential information and shall not be disclosed
to any person except law enforcement authorities and, to the extent deemed
necessary in order to conduct the investigation, the subject of the investigation,
persons whose complaints are being investigated, and witnesses questioned in the
course of the investigation.
Upon a finding of probable cause, the board shall direct that a complaint be issued
pursuant to this section setting forth appropriate charges and a date for a hearing
that shall be conducted in accordance with KRS Chapter 13B. Upon a finding of a
lack of probable cause, the board shall dismiss the matter either with or without
prejudice.
In any case where probable cause has been determined pursuant to this section, the
board may request the affected party to informally resolve the matter through
mediation or otherwise.
A person or firm, after having been served with the notice of hearing and complaint
as provided for in subsection (3) of this section, shall file a written response within
twenty (20) days from the date of service. If the respondent licensee fails to file a
timely response or fails to appear at the hearing, the board may hear evidence
against the respondent and may enter a final order as shall be justified by the
evidence.
In a hearing under this section, the respondent may appear in person or, in the case
of a firm, through a partner, shareholder, or other person with an ownership interest.
The evidence supporting the complaint shall be presented by the investigating
officer, by a board member designated for that purpose, or by counsel. A board
member who presents the evidence, or who has conducted the investigation of the
matter under this section, shall not participate in the board's decision of the matter.
In a hearing under this section before the board or in acting upon the recommended
order of a hearing officer, a vote of a majority of all members of the board then in
office, other than a member disqualified by reason of subsection (7) of this section,
shall be required to sustain any charge and to impose any penalty with respect
thereto.
(9) Any person adversely affected by any order of the board may obtain a review
thereof by filing a written petition for review with the Franklin Circuit Court in
accordance with KRS Chapter 13B.
(10) On rendering a final order, the board shall examine its records to determine whether
the respondent is authorized or licensed to practice as a certified public accountant
in any other state. If the board determines that the respondent is authorized or
licensed to practice in any other state, the board shall notify the board of
accountancy of the other state of its action by mail within thirty (30) days of
rendering the final order.
(11) The board may exchange information relating to proceedings resulting in
disciplinary action against licensees with the boards of accountancy of other states
and with other public authorities or private organizations having an interest in the
information.
Effective: June 26, 2007
History: Amended 2007 Ky. Acts ch. 50, sec. 6, effective June 26, 2007. -- Amended
2000 Ky. Acts ch. 99, sec. 11, effective July 14, 2000. -- Amended 1996 Ky. Acts
ch. 318, sec. 296, effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 248, sec. 9,
effective July 15, 1994. -- Amended 1990 Ky. Acts ch. 285, sec. 10, effective July
13, 1990. -- Amended 1984 Ky. Acts ch. 117, sec. 13, effective July 13, 1984. -Amended 1980 Ky. Acts ch. 114, sec. 85, effective July 15, 1980. -- Amended 1976
Ky. Acts ch. 116, sec. 12. -- Amended 1974 Ky. Acts ch. 315, sec. 65. -- Created
1946 Ky. Acts ch. 210, sec. 11.
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