Code of Virginia
Chapter 44 - Public Accountants
§ 54.1-4407. Enforcement of laws by the Executive Director or investigators; authority of investigators appointed by the Executive Director

A. The Executive Director or investigators appointed by him shall:
1. Be sworn to enforce the statutes and regulations pertaining to the Board;
2. Have the authority to investigate violations of the statutes and regulations that the Executive Director is required to enforce;
3. Have the authority to issue summonses for violations of the provisions of this chapter or regulations promulgated by the Board.
B. In the event a person or entity that is issued a summons by the Executive Director or investigators appointed by him fails or refuses to discontinue the unlawful acts or refuses to give a written promise to appear at the time and place specified in the summons, the Executive Director or the investigators may appear before a magistrate or other issuing authority having jurisdiction to obtain a criminal warrant under § 19.2-72.
C. The Executive Director and all investigators appointed by the Executive Director are vested with the authority to administer oaths or affirmations (i) for the purpose of receiving complaints and conducting investigations of violations of the provisions of this chapter or any regulations promulgated by the Board or (ii) in connection with any investigation conducted on behalf of the Board. The Executive Director and the investigators are vested with the authority to (a) obtain, serve, and execute any warrant, paper, or process issued by any court or magistrate or by the Board under the authority of the Executive Director and (b) request and receive criminal history information under the provisions of § 19.2-389.
2001, c. 832; 2004, c. 602; 2007, c. 804.

Structure Code of Virginia

Code of Virginia

Title 54.1 - Professions and Occupations

Chapter 44 - Public Accountants

§ 54.1-4400. Definitions

§ 54.1-4401. Applicability of chapter

§ 54.1-4402. Board; membership; qualifications; powers and duties

§ 54.1-4403. General powers and duties of the Board

§ 54.1-4404. Board to employ Executive Director; legal counsel

§ 54.1-4405. Board of Accountancy Fund; receipts; disbursements

§ 54.1-4405.1. Board of Accountancy Trust Account; creation; expenditures; excess moneys

§ 54.1-4406. Powers and duties of the Executive Director

§ 54.1-4407. Enforcement of laws by the Executive Director or investigators; authority of investigators appointed by the Executive Director

§ 54.1-4408. Subpoenas

§ 54.1-4409. Repealed

§ 54.1-4409.1. Licensing requirements for persons

§ 54.1-4409.2. How a person may obtain a Virginia license

§ 54.1-4410. Repealed

§ 54.1-4411. Substantial equivalency provisions for persons who hold the license of another state

§ 54.1-4412. Repealed

§ 54.1-4412.1. Licensing requirements for firms

§ 54.1-4413. Repealed

§ 54.1-4413.2. Issuance, renewal, and reinstatement of licenses and lifting the suspension of privileges

§ 54.1-4413.3. Standards of conduct and practice

§ 54.1-4413.4. Penalties

§ 54.1-4413.5. Confidential consent agreements

§ 54.1-4414. Prohibited acts

§ 54.1-4415. Exemptions from unlawful acts

§ 54.1-4416. Board's powers with respect to hearings under this chapter

§ 54.1-4417. Repealed

§ 54.1-4418. Recovery of cost after grant of formal fact-finding

§ 54.1-4419. Repealed

§ 54.1-4420. Annual audit

§ 54.1-4421. Biennial report

§ 54.1-4422. Expired

§ 54.1-4423. Use of consultants in investigations

§ 54.1-4424. Certain information not to be made public

§ 54.1-4425. Time for filing complaints against CPAs or CPA firms