Code of Virginia
Chapter 44 - Public Accountants
§ 54.1-4408. Subpoenas

In addition to the authority granted in § 2.2-4022 to issue subpoenas and the right to issue subpoenas granted the Board, the Executive Director or a designated subordinate shall have the right to make an ex parte application to the circuit court for the city or county where evidence sought is kept or where a person or firm does business, for the issuance of a subpoena for the production of documents. The subpoena shall be requested to further the investigation of a sworn complaint within the jurisdiction of the Board by requesting production of any relevant records, documents, or physical or other evidence of any person or firm regulated by the Board. The court shall be authorized to issue and compel compliance with the subpoena upon a showing of reasonable cause. Upon determining that reasonable cause exists to believe that evidence may be destroyed or altered, the court may issue a subpoena for the production of documents requiring the immediate production of evidence.
2001, c. 832; 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 Repealed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 Repealed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 Repealed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 Repealed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