West Virginia Code
Article 9. Accountants
§30-9-6. Fees; Special Fund; Administrative Fines

(a) All fees and other moneys, except administrative fines, received by the board must be deposited in the separate special fund which has been established for the board in the State Treasury and must be used for the administration of this article. Except as may be provided in section eleven, article one of this chapter, the board shall retain the amounts in the special fund from year to year. No compensation or expense incurred under this article is a charge against the General Revenue Fund.
(b) Any amounts received as administrative fines imposed pursuant to this article must be deposited into the General Revenue Fund of the State Treasury.

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