542.15 Criminal penalties.
1. A person who violates a provision of section 542.13 is guilty of a serious misdemeanor.
2. If the board has reason to believe that a person has committed a violation subject to subsection 1, the board may certify the facts to the attorney general of this state, or to the county attorney of the county where the person maintains a business office, who, in the attorney general’s or county attorney’s discretion, may initiate an appropriate criminal proceeding.
3. If, after an investigation under section 542.11 or otherwise, the board has reason to believe that a person or firm has knowingly engaged in an act or practice that constitutes a violation subject to subsection 1, the board may submit its information to the attorney general of any state, or other appropriate law enforcement official, who, in such official’s discretion, may initiate an appropriate criminal proceeding.
2001 Acts, ch 55, §15, 38
Referred to in §542.14, 542.16
Structure Iowa Code
Chapter 542 - PUBLIC ACCOUNTANTS
Section 542.2 - Legislative intent.
Section 542.4 - Iowa accountancy examining board.
Section 542.5 - Qualifications for a certificate as a certified public accountant.
Section 542.6 - Issuance and renewal of certificates — maintenance of competency.
Section 542.7 - Firm permits to practice — attest experience and peer review.
Section 542.9 - Appointment of secretary of state as agent.
Section 542.10 - Enforcement against a holder of a certificate, permit, or license.
Section 542.11 - Investigations and hearings.
Section 542.12 - Reinstatement.
Section 542.13 - Unlawful acts.
Section 542.14 - Injunction against unlawful acts, civil penalties, and consent agreements.
Section 542.15 - Criminal penalties.
Section 542.16 - Single act evidence of practice.
Section 542.17 - Confidential communications.
Section 542.18 - Licensees’ working papers — clients’ records.