West Virginia Code
Article 9. Accountants
§30-9-4. Powers of the Board

The board has all the powers set forth in article one of this chapter, and in addition may:
(1) Sue and be sued in its official name as an agency of this state;
(2) Hire, fix the compensation of and discharge the employees necessary for the administration of this article;
(3) Examine and determine the qualifications of any applicant for a license;
(4) Issue, renew, deny, suspend, revoke or reinstate licenses and take disciplinary action against licensees;
(5) Investigate alleged violations of the provisions of this article, reasonable rules promulgated hereunder and orders and final decisions of the board;
(6) Conduct hearings upon charges calling for the revocation or suspension of a license or take disciplinary action against a licensee, firm or substantial equivalency practitioner;
(7) Cooperate with the appropriate authorities in other states in the investigation and enforcement of violations of this article or comparable acts of other states;
(8) Propose rules in accordance with the provisions of article three, chapter twenty-nine-a of this code; and
(9) Take all other actions necessary and proper to effectuate the purposes of this article.

Structure West Virginia Code

West Virginia Code

Chapter 30. Professions and Occupations

Article 9. Accountants

§30-9-1. License Required to Practice

§30-9-2. Definitions

§30-9-3. Board of Accountancy; Appointment; Terms, Qualifications of Members; Removal of Members; Compensation of Members; Civil Liability Protection for Members

§30-9-4. Powers of the Board

§30-9-5. Rule-Making Authority

§30-9-6. Fees; Special Fund; Administrative Fines

§30-9-7. Issuance of Certificate; Certificates Issued Prior to the First Day of July, Two Thousand One

§30-9-8. Education, Examination and Experience Certificate Requirements

§30-9-9. Substantial Equivalency Certificate Requirements

§30-9-10. Not Substantially Equivalent Certificate Requirements

§30-9-11. Foreign Designation Certificate Requirements

§30-9-12. Certificate Renewal; Conditions of Renewal

§30-9-13. Duty to Inform Board of Denials, Suspensions, Revocations, Limitations

§30-9-14. Holder of Out-of-State Certificate Establishing Principal Place of Business in State

§30-9-15. Public Accountants

§30-9-16. Substantial Equivalency Practice Privileges

§30-9-17. Issuance and Renewal of Permits

§30-9-18. Notification of Changes in Firm Ownership; Revocation of Permit

§30-9-19. Issuance and Renewal of Authorizations

§30-9-20. Refuse to Issue or Renew; Suspension, Revocation of License; Disciplinary Action

§30-9-21. Complaints; Investigation

§30-9-22. Hearing; Judicial Review; Notification to Out-of-State Board of Accountancy; Costs of Proceedings

§30-9-23. Reinstatement

§30-9-24. Licensees' Working Papers; Clients' Records

§30-9-25. Commissions, Referral Fees and Contingent Fees

§30-9-26. Unlawful Acts

§30-9-27. Injunctions Against Unlawful Acts

§30-9-28. Criminal Proceedings; Penalties

§30-9-29. Single Act Evidence of Practice

§30-9-30. Accounting Corporations

§30-9-31. Inapplicability of Article

§30-9-33. Mandatory Training in Federal Antitrust Law and State Action Immunity

§30-9-34. Indemnification