Connecticut General Statutes
Chapter 389 - Public Accountants
Section 20-280c. - Investigation of complaints.

(a) The board shall conduct any necessary review, inspection or investigation regarding possible violations of statutes or regulations, disciplinary matters, and the establishment of regulatory policy.

(b) The board shall conduct any necessary investigation and follow-up in connection with complaints regarding persons subject to regulation or licensing by the board.
(c) The board shall receive complaints concerning the work and practices of persons licensed, registered or certified by such board and shall receive complaints concerning unauthorized work and practice by persons not licensed, registered or certified by such board. The board shall screen all complaints and dismiss any in which the allegation, if substantiated, would not constitute a violation of any statute or regulation. The board shall investigate any complaint in which the allegation, if substantiated, would constitute a violation of a statute or regulation under its jurisdiction. The board may dismiss a complaint following an investigation if it determines that such complaint lacks probable cause. The board may authorize a settlement if the settlement is approved by the complainant, the practitioner and the board. The complaint may be brought before the board for a formal hearing if it determines that there is probable cause to believe that the offense alleged in the complaint has been committed and that the practitioner named in the complaint was responsible. Any such hearing shall be conducted in accordance with the provisions of chapter 54.
(P.A. 85-504, S. 5, 15; P.A. 92-212, S. 10.)
History: P.A. 92-212 added provision in Subsec. (c) requiring that hearings be conducted in accordance with chapter 54.

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...