2019 New Hampshire Revised Statutes
Title XXX - Occupations and Professions
Chapter 309-B - New Hampshire Accountancy Act
Section 309-B:10 - Enforcement Against Holders of Certificates, Permits, and Registrations.

Universal Citation: NH Rev Stat § 309-B:10 (2019)
    309-B:10 Enforcement Against Holders of Certificates, Permits, and Registrations. –
I. After notice and hearing pursuant to RSA 309-B:12, the board may take disciplinary action in any one or more of the following ways:
(a) By written reprimand or censure.
(b) By suspension or refusal to renew for a period of not more than 5 years, any such certificate, permit, or registration.
(c) By limiting the scope of practice of any licensee or placing a licensee on probation, with or without terms, conditions, and limitations.
(d) By revocation of any certificate, permit, or registration issued under RSA 309-B:7, 309-B:8, or 309-B:9 or corresponding provisions of prior laws.
(e) By assessing administrative fines, after notification and due process, in amounts established by the board which shall not exceed $2,000 per offense or, in the case of continuing offenses, $200 for each day the violation continues, whichever is greater.
I-a. Misconduct sufficient to support disciplinary proceedings under this section shall include:
(a) Fraud or deceit in obtaining a certificate, permit, or registration.
(b) Cancellation, revocation, suspension, or refusal to renew a license or practice rights by any other state, including possessions of the United States, for any cause involving disciplinary reasons.
(c) Failure, on the part of a holder of a certificate under RSA 309-B:7 or permit under RSA 309-B:8 or registration under RSA 309-B:9, to maintain compliance with the requirements for issuance or renewal of such certificate, permit, or registration or to report changes to the board under RSA 309-B:7, VI and 309-B:8, VI.
(d) Revocation or suspension of the right to practice before any state, including possessions of the United States, or federal agency for disciplinary reasons.
(e) Dishonesty, fraud, or gross negligence in the performance of services as a licensee or in the filing or failure to file the licensee's own income or employment tax returns or the payment of the licensee's income or employment tax liability.
(f) Violation of any provision of this chapter or rule adopted by the board under this chapter or violation of professional standards.
(g) Violation of any rule of professional conduct adopted by the board under RSA 309-B:4, VIII(d).
(h) Conviction of a felony, or of any crime an element of which is dishonesty or fraud, under the laws of the United States, of this state, or of any other state, of any possessions of the United States, or of any other country if the acts involved would have constituted a crime under the laws of this state.
(i) Performance of any fraudulent act while holding a certificate, registration, or permit issued under this chapter or prior law.
(j) Any conduct reflecting adversely upon the licensee's fitness to perform services as a licensee.
(k) Making any false or misleading statement or verification, in support of an application for a certificate, registration, or permit filed by another.
II. In lieu of, or in addition to, any remedy specifically provided in paragraph I of this section, the board may require one or both of the following of a licensee:
(a) A peer review conducted in such fashion as the board shall specify.
(b) Satisfactory completion of such continuing professional education programs as the board may specify.
III. In any proceeding in which a remedy provided by paragraph I or II of this section is imposed, the board may also require the respondent licensee to pay the costs of the proceeding.

Source. 1999, 236:1. 2012, 237:8, eff. July 1, 2012.

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