The board shall select appropriate sanction(s):

1. (a) From the list authorized in RSA 310-B:12;
2. (b) From the list of fines in Ac 402.06; and

3. (c) By choosing, in light of the characteristics determined pursuant to Ac 402.04(b), the sanction or combination of sanctions most likely to:

   1. (1) Protect the public;
   2. (2) Deter future misconduct by the certified, registered, or permitted individual;
   3. (3) Take into account any acknowledgement of fault by the certified, registered, or permitted individual within investigation of the misconduct;
   4. (4) Correct any attitudinal, educational, or other deficiencies which led to the misconduct;
   5. (5) Encourage the responsible practice of accountancy; and
   6. (6) Demonstrate to the certified, registered, permitted individual, and the public, the board's intention to insure that its certified, registered, or permitted individuals practice in accordance with applicable laws and the public welfare.

Source. #14322, eff 9-15-25, EXPIRES: 9-15-35