N.H. Code Admin. R. Ac 402.02
Disciplinary Sanctions
Effective Sep 15, 2025#5365, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98 New. #6904, eff 12-4-98, EXPIRED: 12-4-06 New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07 New. #9051, eff 12-27-07; ss by #10746, eff 1-1-15; ss by #14322, eff 9-15-25, EXPIRES: 9-15-35Board of Accountancy
- (a) When the board, through the OPLC, receives notice that a licensee has been subjected to disciplinary action related to professional conduct by the licensing authority of another jurisdiction the board and the OPLC shall proceed as required in Plc 311.14.
- (b) In a disciplinary proceeding brought on the basis of discipline imposed in another jurisdiction, the licensee shall be subject to any disciplinary sanction required by Plc 311.14(b).
- (c) After a finding that misconduct has occurred, the board shall impose one or more of the disciplinary sanctions authorized by RSA 310:12.
(d) In imposing sanctions, the board shall consider the following factors, along with the presence of other aggravating or mitigating circumstances, in determining the level or kind of disciplinary sanction imposed:
- (1) The seriousness of the offense;
- (2) Prior disciplinary record;
- (3) State of mind at the time of the offense;
- (4) Acknowledgment of wrongdoing;
- (5) Willingness to cooperate with the board or the OPLC;
- (6) The purpose of the rule or statute violated;
- (7) The potential harm to public interest; and
- (8) The nature and extent of the enforcement activities required of the board or the OPLC as a result of the offense.
- (e) Copies of board orders imposing disciplinary sanctions and copies of all settlement agreements or consent decrees shall be sent to the licensing body of each state in which the licensee is licensed and to such other entities, organizations, associations, or boards as are required to be notified under applicable state or federal law.
Source. #5365, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98 New. #6904, eff 12-4-98, EXPIRED: 12-4-06 New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07 New. #9051, eff 12-27-07; ss by #10746, eff 1-1-15; ss by #14322, eff 9-15-25, EXPIRES: 9-15-35