- (a) Within ten (10) days after the hearing examiner or member of the Arkansas State Board of Public Accountancy files his or her report with the board, or within such extended time as may be allowed by the board, the record of the proceedings, including the transcript of all the testimony and exhibits, shall be filed with the board.
(b)
- (1) Within thirty (30) days after the hearing examiner or member of the board files his or her report, or within such extended time as may be allowed by the board for good cause shown, the respondent may file with the board exceptions to the hearing examiner’s or member of the board’s report and may file a brief in support of such exceptions.
- (2) If the respondent files a brief, the Executive Director may, within twenty (20) days after the respondent’s brief is filed with the board, or within such extended time as may be allowed by the board for good cause shown, file a brief in response.
- (3) The parties shall also serve a copy of any such filings upon the opposing party or that party’s counsel.
(c)
- (1) The board shall notify the respondent of the time and place of its meeting, at least ten (10) days in advance thereof, at which the board will review the hearing examiner’s or member of the board’s report.
(2)
- (A) The respondent or the respondent’s counsel may attend and present oral argument in support of any exceptions filed under subsection (b) of this section.
- (B) If the respondent or the respondent’s counsel presents such oral argument, the Executive Director may, through counsel, present oral argument in response.
- (C) Each side will be allowed a stated amount of time, designated by the board for argument.
(d) The board, after review of the record and the hearing examiner’s report, and considering the briefs and oral argument, if any, shall, within a reasonable time:
- (1) Make findings of fact as to each item of misconduct with which the respondent is charged;
- (2) Make conclusions of law; and
- (3) Enter an order stating the effective date and the disciplinary action pursuant to Arkansas Code § 17-12-602 or otherwise exonerating the respondent.