Connecticut General Statutes
Chapter 389 - Public Accountants
Section 20-280b. - Hearing. Order to discontinue violation. Civil penalty.

(a) The board may conduct hearings on any matter within its statutory jurisdiction. Such hearings shall be conducted in accordance with chapter 54 and the regulations established pursuant to subsection (g) of section 20-280. In connection with any hearing or investigation, the board may administer oaths, issue subpoenas, compel testimony and order the production of books, records and documents. If any person refuses to appear, testify or produce any book, record or document when so ordered, a judge of the Superior Court may make such order as may be appropriate to aid in the enforcement of this section. The final decision of the board shall be subject to judicial review as provided in section 4-183.

(b) The board may, in its discretion, issue an appropriate order to any person found to be in violation of an applicable statute or regulation, providing for the immediate discontinuance of the violation. The board may, through the Attorney General, petition the superior court for the judicial district in which the violation occurred, or in which the person committing the violation resides or does business, for the enforcement of any order issued by it and for appropriate temporary relief or a restraining order and shall certify and file in the court a transcript of the entire record of the hearing or hearings, including all testimony upon which such order was made and the findings and orders made by the board. The court may grant such relief by injunction or otherwise, including temporary relief, as it deems equitable and may make and enter a decree enforcing, modifying or enforcing as so modified, or setting aside, in whole or in part, any order of the board. The board, in its discretion, in lieu of or in addition to any other action authorized by law, may assess a civil penalty of up to fifty thousand dollars against any person found to have violated any provision of the general statutes or any regulations adopted thereunder relating to the profession of public accountancy.
(P.A. 85-504, S. 4, 15; P.A. 92-212, S. 9; P.A. 03-259, S. 41.)
History: P.A. 92-212 deleted former Subsec. (b) re board's authority to conduct investigations, Subsec. (c) re board's authority to suspend or revoke licenses, etc. and Subsec. (e) re grounds for suspension or revocation, relettering remaining Subsecs. as necessary and adding provision in relettered Subsec. (b) re assessment of civil penalties; P.A. 03-259 amended Subsec. (b) by increasing maximum civil penalty from $1,000 to $50,000.

Structure Connecticut General Statutes

Connecticut General Statutes

Title 20 - Professional and Occupational Licensing, Certification, Title Protection and Registration. Examining Boards

Chapter 389 - Public Accountants

Section 20-279 and 20-279a. - Board of Accountancy. Definitions.

Section 20-279b. - Definitions.

Section 20-280. - Board of Accountancy. Members' terms. Meetings. Seal. Maintenance of registry. Printing of directory. Powers. Regulations.

Section 20-280a. - Comptroller to perform fiscal duties of and provide clerical assistance to board.

Section 20-280b. - Hearing. Order to discontinue violation. Civil penalty.

Section 20-280c. - Investigation of complaints.

Section 20-280d. - Investigation of applicant's qualifications. Administration of examinations. Rosters.

Section 20-280e. - Connecticut Certified Public Accountant's Certificate: Issuance, qualifications, requirements, prohibitions.

Section 20-281. - Permit to practice. Quality review.

Section 20-281a. - Revocation, suspension or denial of certificate, license, practice privilege or permit. Refusal to renew. Civil penalty. Probation. Reasons therefor.

Section 20-281b. - Licenses and permits to practice public accountancy issued prior to October 1, 1992. Renewal requirements. Titles.

Section 20-281c. - Certificate of certified public accountant. Good character, education, experience and examination requirements. Examination fee. Registration of certificate. Registration fee.

Section 20-281d. - Issuance of initial license to persons and license renewal. Holders of certificates from other states. Continuing education requirements. Fees. Applicants' disclosure requirements. Online renewal.

Section 20-281e. - Granting of initial permit to practice public accountancy to firms. Permit renewal. Annual fee. Disclosure requirements. Exemptions to permit requirement for out-of-state firms.

Section 20-281f. - Suspension or revocation of registration, certificate, license, practice privilege or permit. Refusal to renew. Reinstatement.

Section 20-281g. - Prohibition against issuing report or offering or rendering attest or compilation services without valid license or permit. Exceptions. Use of titles restricted.

Section 20-281h. - Violations. Fine or imprisonment.

Section 20-281i. - Evidence of commission of single prohibited act sufficient to justify penalty, injunction, restraining order or conviction.

Section 20-281j. - Confidentiality of client information.

Section 20-281k. - Statements, records, schedules, working papers and memoranda incident to practice of public accountancy. Return of original records. Retention of certain workpaper.

Section 20-281l. - Certain recommendations and referrals for commission prohibited. Disclosure of commission.

Section 20-281m. - Contingent fees.

Section 20-281n. - Practice privilege: Qualifications; rendering of services in this state; conditions of privilege; disciplinary action; determining substantial equivalency.

Section 20-282 to 20-287. - Certified public accountants; examination and fees; reciprocity. Limited permits; regulations. Authority for veterans to practice as public accountants; qualifications; time limit for issuance. Licenses, renewal; fee. Prac...