Wyo. Code R. 061-0001-7
Accountants, Board of Certified Public
Chapter 7: Application Review, Complaints and Hearing Procedures
Effective Date: 10/31/2011 to Current
Rule Type: Current Rules & Regulations
Reference Number: 061.0001.7.10312011
APPLICATION REVIEW, COMPLAINTS, and HEARING PROCEDURES (Effective )
Section 1. Authority. These rules are promulgated by authority of W.S. 33-3-101 et. seq. (cited as the 'Certified Public Accountants' Act of 2005') and by the Wyoming Administrative Procedure Act (W.S. 16-3-101, et. seq.).
Section 2. Definitions. All of the definitions set forth in W.S. 33-3-101 et. seq., the Certified Public Accountants' Act; Chapter 1 of the Rules and Regulations; and W.S. 16-3-101 et. seq., the Wyoming Administrative Procedure Act, are herein incorporated by reference.
Section 3. Information. If any information concerning a possible violation of the act or rules is received or obtained by a board member or members of the staff; the Board may initiate proceedings on its own motion in accordance with this act and the Wyoming Administrative Procedure Act. Registrants will be notified of the proceedings initiated by the Board under this section.
(a) Upon receipt of a completed application, the Board Office shall review the application and if it is complete and, if there are no known grounds for denial of the license or examination requested, issue the license or approve candidate for examination. If there are known grounds for denial, the Board Office shall forward the application to the Application Review Committee (ARC).
(b) The ARC shall review the application and all other information available and following the review may:
(i) Approve the application if the applicant meets all requirements; or
(ii) If there are questions as to whether denial is appropriate, forward the application and an ARC report to the Assistant Attorney General assigned to the Board for prosecution to review.
(c) If, after review, the ARC and Assistant Attorney General recommend denial of an application:
(i) A preliminary denial letter shall be sent to applicant. The letter shall:
(A) State the basis for the denial including relevant statutes and rules; and
(B) Advise the applicant of the right to request reconsideration.
(ii) If the applicant fails to request reconsideration in writing within 30 days of the date of the preliminary denial letter, the preliminary denial becomes final.
(iii) If the applicant requests reconsideration within thirty (30) days, a reconsideration conference shall be held with the ARC, the Assistant Attorney General, and the applicant.
(iv) Following a reconsideration conference, the ARC shall either approve or deny the application.
(v) If denied, the applicant must submit a written request for a hearing within thirty (30) days of the date of the denial letter.
(i) An application denial hearing is a formal contested case hearing conducted pursuant to the Wyoming Administrative Procedure Act.
(ii) The hearing is to be conducted in the presence of a quorum of the board, with a hearing officer presiding.
(iii) The applicant has the burden of proving that he/she meets all requirements for the license or examination requested.
(e) The ARC shall not take part in the consideration of any contested case.
(f) The ARC shall not, by this rule, be barred from attending any disciplinary hearing.
(a) A disciplinary action is initiated against a license holder by submitting a written complaint to the Board office. A complaint concerning an alleged violation of the Act or Board Rules may be submitted by any person or entity, a Board member, or a Board staff member. The written complaint should provide as much of the following information as may be available and applicable:
(i) The name and address of the complainant;
(ii) The name, address, place of employment, and telephone number of the license holder against whom the charges are made;
(iii) The specific conduct alleged to constitute the violation;
(iv) The name and address of any other witnesses; and (v) The signature of the complainant.
(b) Upon receipt of a complaint, Board staff shall assign a docket number and record the docketed matter in the docket register provided for such purpose.
(a) Written complaints shall be referred to an Investigative Board Member (IBM) selected by Board staff from a rotating schedule. License holders against whom charges are made will be advised of the investigation, the name of the IBM, and the nature of the complaint.
(i) The IBM shall not take part in the consideration of any contested case.
(ii) The IBM shall not, by this rule, be barred from attending any disciplinary hearing.
Section 7. Investigations and Board Action. The IBM and Board staff shall investigate written complaints set for further investigation or proceedings initiated by the Board on its own motion.
(a) Upon completion of the investigation, the IBM shall prepare an investigative report which shall include:
(b) The IBM shall forward the report and his/her recommendations to the Assistant Attorney General assigned to the Board for prosecution, and consult with the Assistant Attorney General.
(c) Following consultation with the Assistant Attorney General, the IBM may:
(i) prepare and file a formal petition and notice of hearing setting the matter for a contested case hearing before the Board;
(ii) recommend the Board issue an advisory letter to the registrant;
(iii) recommend the Board require a specific future program or schedule of continuing professional education;
Section 8. Service of Notice and Opportunity to Show Compliance. Prior to commencement of a formal hearing, the IBM shall give notice by mail to the license holder of the facts or conduct which warrant the intended action. The notice shall give the registrant an opportunity to show compliance with all lawful requirements for retention of registration within twenty (20) business days of receipt of the notice. Such notice shall be sent to the license holder's last known address by certified mail with return receipt requested and by first class mail.
(a) Formal proceedings for a hearing before the Board regarding action against a license holder shall be commenced by petition and notice of hearing, served in person or by both certified mail and first class mail to the address last known by the Board at least thirty (30) days prior to the date set for the hearing. Notice shall contain at least:
(i) the name and address of the license holder;
(ii) a statement, in ordinary and concise language, of the nature of the complaint filed with the Board, and the facts upon which the complaint is based, as well as the specific statutes or the Board rules and regulations alleged to have been violated;
(iii) the time, place, and nature of the hearing;
(iv) that the hearing is being held pursuant to the Board's authority under W.S. 33-3-123 or 33-3-124; and
(v) the license holder shall file an Answer or Notice of Appearance, which must be received by the Board at least ten (10) working days prior to the date set for hearing, or the license holder will be in default.
(b) All formal disciplinary hearings held by the Board shall be open to the general public.
Section 11. Extensions and Continuance. For good cause shown, extensions and continuances may be granted or denied at the discretion of the Board, or the hearing officer.
Section 12. Default. The Board may enter an order based on the allegations in a petition in any case where the applicant or license holder has not answered or appeared in writing ten (10) working days before the hearing, or in any case in which the applicant or license holder or his/her representative has not appeared at a scheduled hearing for which they had notice.
Section 13. Hearing Officer. The Board may appoint a hearing officer to take evidence at the hearing. A Board member may serve as the hearing officer. If the case is heard before the Board, the chairman may preside.
Section 14. Discovery. In all formal proceedings before the Board, discovery shall be afforded in accordance with the Wyoming Administrative Procedure Act.
Section 15. Subpoenas.
(a) A Board member or the hearing officer may issue subpoenas for the attendance of witnesses and for the production of books, records, documents, and other evidence, and shall have the power to administer oaths.
(b) Service of a subpoena must be made at the expense of the party applying for it and shall be made in the manner provided by law for service of subpoenas in civil actions.
(a) All persons testifying at any hearing before the Board shall be administered a standard oath.
(b) No testimony will be received from a witness except under oath or affirmation.
(c) The party calling a witness shall bear the costs associated with his/her appearance.
(d) The Board and hearing officer shall have an opportunity to examine any witness.
(a) Any license holder may represent him/herself or be represented by counsel, provided that such counsel is licensed to practice law in the State of Wyoming, or is associated at the hearing with one or more attorneys licensed to practice law in the State of Wyoming.
(b) A request for withdrawal from representation by an attorney shall be submitted to the Board in writing.
(c) In any case before the Board, an appearance in person or the filing of an answer shall constitute an appearance of record by an attorney.
(d) The Assistant Attorney General assigned to the Board for prosecution shall present all matters in a contested case on behalf of the IBM.
(e) In all matters before the Board, the Board may request the Attorney General, a representative of his staff, or a specially appointed person to be present throughout the hearing to assist and advise.
(a) The hearing officer may direct the parties to appear before him/her to consider:
(i) the issues;
(ii) amending the pleadings;
(iii) the possibility of obtaining admissions of fact and of documents to avoid unnecessary proof;
(iv) formulating procedures to govern the hearing; or
(v) such other matters as may aid in the disposition of the case.
(b) Prehearing conferences shall be conducted informally. An order will be prepared which recites the actions taken at the conference, amendments allowed, agreements of the parties and the issues to be determined at the hearing.
Section 19. Order of Procedure at Hearing. The hearing will be conducted in substantially the following order:
(a) Opening announcements are made by the hearing officer, including case name and docket number, the issue(s) to be considered, parties and counsel present, and subpoenas issued;
(b) Witnesses should be identified and sworn;
(c) Opening statements may be made at the discretion of the hearing officer. In cases of license denial, the applicant should go first. In disciplinary cases the IBM should go first;
(d) Presentation of Evidence. The order above will be followed with each party, the hearing officer, and the Board having the opportunity to cross-examine the witnesses. Rebuttal evidence may be presented;
(e) Exhibits offered in evidence by the applicant or the license holder will be marked with the letters of the alphabet. Those offered by the IBM will be marked numerically;
(f) Closing arguments may be made at the discretion of the hearing officer. Time may be limited, the order of presentation is as above, and brief rebuttal time may be allowed. The hearing and the evidence are then closed, unless reopened by the hearing officer for good cause shown.
Section 20. Decisions.
(a) Proposed Decisions:
(i) At the discretion and direction of the Board, the parties may file proposed findings of fact, conclusions of law, and order after the hearing and before the deadline announced in the hearing’s closing announcements.
(ii) At the discretion and direction of the Board, the hearing officer shall prepare proposed findings of fact, conclusions of law, and order.
(b) Final Decisions. Proposed decisions will be given consideration but are not binding upon the Board. All final decisions will be issued by the Board and shall be based exclusively upon the evidence in the record and matters officially noticed. All final decisions issued by the Board shall be served to all parties by first class mail sent to their last known address.
(i) Upon conclusion of a hearing or after a written decision has been entered by the hearing panel, the Board shall communicate the information to the following parties or locations as applicable:
(i) Results of consent agreements, settlements, and other final decisions entered by the Board shall become a part of the public record pursuant to the content and terms of the agreement. Unless otherwise provided in the agreement or directed by the Board, these results shall be reported as in subsection (a)(i) of this section.
(ii) Settlement agreements or other final decisions entered by the Board which involve a practice restriction shall be reported as in (a)(i) above.
(i) Unless otherwise provided in this section, a copy of the Board's final decision filed as a result of formal proceedings heard or settled by the Board, shall be placed in the public file and acted upon pursuant to the Board's legal retention schedules.
(ii) Investigation records are not public pursuant to W. S. 16-4-203 (a)(ii) and W. S. 16-4-203 (b)(i). The custodian shall deny requests for the right of inspection of investigative records. Any person denied the right to inspect may apply to the district court pursuant to W. S. 16-4-203(f). The investigative file shall be retained in a private file in accordance with the Board's legal retention schedules. The Board may share investigative records with other law enforcement agencies including other state accountancy boards.
(iii) Advisory letters and dismissal notices issued prior to hearing are not public information and shall be retained in a private file in accordance with the Board's legal retention schedules.
Section 22. Appeals. A Petition for Judicial Review of the Board decision may be filed in the district court in accordance with the Wyoming Rules of Appellate Procedure.
Section 23. Transcript. If a Petition for Judicial Review is filed in the district court, the petitioner shall either arrange for the preparation and pay for the transcript of the testimony, or reimburse the Board for the cost of the transcript if previously prepared at Board expense.
(a) The Board shall hold hearings to consider the written requests to reinstate certificates, permits, or practice privileges that have been suspended or revoked by prior Board action.
(i) Completed reinstatement applications must be accompanied by a written statement which outlines good cause for the reinstatement, a reinstatement fee as set forth in Chapter 1, Section 12, plus applicable firm permit fees.
(ii) Reinstatement hearings shall be scheduled during the regularly scheduled Board meetings to the extent possible. Written reinstatement applications must be received in the Board office no later than forty-five (45) days prior to the scheduled meeting.
(iii) The Board may require additional documentation be submitted to substantiate compliance with other regulatory requirements, including but not limited to: compliance with probationary terms, compliance with continuing professional education, or peer review.
(iv) The Board shall advise all applicable entities listed in Section 20 (a)(i) of this Chapter of reinstatement actions entered under this section.
Section 25. Return of Certificate or Permit. Any certificate or permit that has been revoked or suspended shall be returned to the Board office with fifteen (15) business days of receipt of notification of suspension or revocation. If a certificate has been lost or destroyed, the holder shall submit an Affidavit of Lost/Destroyed CPA Certificate to the Board’s office.