(a)

1. (1) A licensee who is convicted of or pleads guilty or nolo contendere to any crime other than a traffic violation, regardless of whether the adjudication of guilt or sentence is withheld, suspended, or deferred in any court of this state, another state, or the federal government, shall make a written report thereof to the Arkansas State Board of Public Accountancy within thirty (30) days after the conviction or plea.

2. (2) The report shall include:

   1. (A) The date of the offense and of the conviction or plea;
   2. (B) The name and address of the court;
   3. (C) The specific crime for which convicted or to which the plea is entered;
   4. (D) The fine, penalty, and/or other sanctions imposed; and
   5. (E) Copies of the charging document and judgment of conviction or other disposition, including probation or suspension of sentence.
3. (3) The report shall also include the licensee’s explanation of the circumstances which led to the charge and conviction or plea, along with any other information which the licensee wishes to submit.

(b)

1. (1) A licensee who after the initiation of an investigation, hearing, or other administrative action surrenders or who has a professional, vocational, or occupational license, permit certification, or registration to practice public accountancy by an agency of any state or the federal government denied, revoked, suspended, or cancelled or who is subject to any sanctions, including probation, involving such license, permit certification, or registration shall make a written report thereof to the board within thirty (30) days after such action.

2. (2) The report shall include:

   1. (A) The date of the action;
   2. (B) The name and address of the regulatory agency which has taken the action; and
   3. (C) Copies of documents pertaining thereto.
3. (3) The report shall also include the licensee’s explanation of the circumstances which led to the action, along with any additional information the licensee wishes to submit.

(c)

1. (1) An applicant for a license who has been convicted of or pleaded guilty or nolo contendere, as described in subsection (a) of this section, to any crime other than a traffic violation or who after initiation of an investigation, hearing, or other administrative action has surrendered or has had a professional, vocational, or occupational license, permit, certification, or registration denied, revoked, suspended, or canceled or who has been subjected to any sanctions, including probation, as described in subsection (b) of this section, involving such a license, permit, certification, or registration shall furnish the written report referred to in subsection (a) and/or (b) of this section to the board at the time the application is submitted if such action has already occurred.
2. (2) Otherwise, such report shall be made immediately after the action occurs.