(a)

1. (1) If a hearing is to be conducted by the Arkansas State Board of Public Accountancy, its presiding officer or any designated hearing officer shall have the authority to:

   1. (A) Administer oaths and affirmations;
   2. (B) Rule upon offers of proof and receive relevant evidence;
   3. (C) Regulate the course of the hearing;
   4. (D) Hold conferences for the settlement or simplification of issues by consent of the parties; and
   5. (E) Dispose of procedural requests or similar matters.
2. (2) However, the board shall determine any issue that would dispose of the matter without a determination on the substance of the matters at issue.

(b) The board, at the conclusion of the final hearing, or within a reasonable time thereafter, shall:

1. (1) Make findings of fact and conclusions of law as to each item of misconduct with which the respondent is charged; and
2. (2) Enter an order stating the effective date and providing for the appropriate disciplinary action, if any, and recovery of the costs of the proceedings and investigations pursuant to Arkansas Code § 17-12-602 when the board deems such recovery appropriate.