Wyo. Code R. 061-0001-7
Accountants, Board of Certified Public
Chapter 7: Practice and Procedure
Effective Date: 03/06/1997 to 12/10/1997
Rule Type: Superceded Rules & Regulations
Reference Number: 061.0001.7.03061997
Section 1. Authority. These rules are promulgated by authority of W.S. 33-3-101 through 33-3-131 (cited as the 'Certified Public Accountants' Act of 1975') 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 through 33-3-131, the Certified Public Accountants' Act, and W.S. 16-3-101 through 115, 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, on its own motion, initiate proceedings under the Act and in accordance with the Wyoming Administrative Procedure Act. Registrants will be notified of the proceedings initiated by the Board under this section.
(a) Complaint: A written complaint made against a registrant shall be submitted to the Board office and should provide the following information, as may be applicable:
(i) name, address, and place of employment of the registrant believed to have violated the Certified Public Accountants' Act or Board rules and regulations;
(ii) the nature of the complaint and a description of the incident(s) involved, including date(s), time(s), and location(s), and any observed behavior of the individual;
(iii) the name and address of other witnesses, if any; and
(iv) the signature and address of the person or persons making the complaint and telephone numbers.
(a) The Board shall consider the written complaint to determine if further investigation of the matter is warranted. If further investigation is deemed necessary, the Board shall assign an investigation committee comprised of one or two Board members or other individuals. At least one member of the investigation committee will be a certified public accountant. Registrants will be advised of the investigation, the names of the committee members, and the nature of the complaint.
Section 6. Investigations and Board Action. The investigation committee 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 committee shall prepare an investigative report for the purpose of anticipation of hearing.
(b) Upon completion of the investigation, the committee may:
(i) prepare and file a formal complaint and notice of hearing with the Board, setting the matter for a contested case hearing;
(ii) recommend to the Board that a warning be given to the registrant;
(iii) recommend the Board accept an offer of conditional terms for settlement;
or
(iv) recommend to the Board that the complaint be dismissed.
(c) The Board may resolve a complaint at any time by:
(i) sending a written letter of warning to the registrant;
(ii) accepting a voluntary surrender of a certificate or permit;
(iii) accepting conditional terms for settlement;
(iv) dispensing with it in an informal manner; or
(v) dismissal.
Section 7. Service of Notice & Opportunity to Show Compliance.
(a) Prior to commencement of formal proceedings by notice, the Board shall give notice by certified mail to the registrant 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 ten (10) days of receipt of this notice.
Section 8. Formal Hearing Procedures.
(a) Formal proceedings for a hearing before the Board regarding action on a registrant shall be commenced by notice issued by the Board, served in person or by certified 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 respondent;
(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 statutory provision(s) or the Board rules and regulations involved;
(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; and
(v) the registrant shall file an Answer or Notice of Appearance, which shall be received by the Board at least three (3) working days prior to the date set for hearing in the matter.
(a) When formal proceedings are initiated and notice has been afforded, the case shall be assigned a number and entered upon a docket provided for such purpose.
(b) There shall be established a separate file for each docketed case, in which shall be systematically placed all papers, pleadings, documents, transcripts, evidence, and exhibits pertaining thereto, and all such items shall have noted thereon the docket number assigned, and the date of filing.
Section 10. Extensions. For good cause shown, extension and continuance may be granted or denied at the discretion of the Board or its chairman.
Section 11. Default. The Board may enter an order based on the allegations in a complaint in any case where the respondent has not answered in writing before the hearing, or in any case in which the respondent or the respondent's representative has not appeared at a scheduled hearing of which the respondent had notice.
Section 12. 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 13. Discovery. In all formal proceedings before the Board, discovery shall be afforded in accordance with the Wyoming Administrative Procedure Act.
(a) A Board member or its 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 stand and 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 witness's appearance.
(d) The Board and hearing officer shall retain the right and opportunity to examine any witness upon the conclusion of all testimony offered by a particular witness.
(a) Any respondent may represent themselves 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 shall be made by the attorney in writing to the Board.
(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) A representative of the Attorney General's office may present to the Board all matters enumerated and described in the notice.
(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 the representative of the Board conducting the hearing.
(a) At a time on or before the day of any hearing, the hearing officer may direct the parties to appear before the Board to consider:
(i) the simplification of the issues;
(ii) the necessity or desirability of 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) Such 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 limitation of the issues to those undisposed of by admission or agreements of counsel and the parties.
Section 18. Rules of Civil Procedure. The rules of practice and procedure contained in the Wyoming Rules of Civil Procedure insofar as they are applicable and not inconsistent with the matter before the Board and applicable to the rules and orders promulgated by the Board shall apply.
Section 19. 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 file 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 be based exclusively upon the evidence in the record and matters officially noted. All final decisions issued by the Board will be served to all parties by certified mail with proof of receipt.
Section 20. Findings.
(a) Revocations and Suspensions:
(i) Upon conclusion of a hearing or after a written decision has been entered by the hearing panel, the Board will advise interested parties including but not limited to :
(A) Original Complainant; (B) Internal Revenue Service;
(C) Wyoming State Department of Audit; (D) Applicable national disciplinary information system; (E) State Society of CPAs; (F) American Institute of Certified Public Accountants; (G) Foreign Licensing Authority; (H) Recipients of the Board newsletter.
(b) Consent Agreements, Settlements, Other:
(i) Results of consent agreements, settlements, and other final decisions entered by the Board will become a part of the public record pursuant to the content and terms of the agreement. Unless otherwise provided in the agreement, these results will be reported as in subsection (a) (i) of this section.
(ii) any case which involves a restriction of practice will be reported as in (a)(i)(A-G).
(c) Record:
(i) Unless otherwise provided in this section, copies of the Board's final decision filed as a result of formal proceedings heard by or settled by the Board, shall be placed in the public file and acted upon pursuant to the Board's legal retention schedules adopted November 5, 1993.
(ii) All investigation records are not public and shall be retained in a private file in accordance with the Board's legal retention schedules.
Section 21. Appeals to District Court. Appeals from Board decision shall be taken to the district court having jurisdiction and proper venue in accordance with applicable statutes and the Wyoming Rules of Appellate Procedure.
Section 22. Transcript in Case of Appeal. In the case of an appeal to the district court, the appellant shall pay and arrange for the transcript of the testimony. The transcript shall be verified by the oath of the reporter who took the testimony as a true and correct transcript of the testimony and other evidence in the case.
Section 23. Reinstatement of the Certificate and/or Permit.
(a) The Board shall hold hearings to consider the written requests to reinstate certificates or permits that have been suspended, revoked or surrendered by prior Board action.
(i) completed reinstatement applications must be accompanied by a written statement which outlines good cause for the reinstatement and fees to effect the reinstatement of the certificate or the permit shall be assessed at current levels.
(ii) reinstatement hearings shall be scheduled during the regularly scheduled Board meetings only. 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 such as continuing professional education, quality review, etc.;
(iv) the Board shall advise all applicable entities listed in Section 19 (a)(i) of this Chapter of any reinstatement action when those entities were advised of suspension or revocation action.
(b) The Board shall consider an application to reinstate the certificate that expired without formal action to revoke, suspend or surrender the certificate.
(i) completed reinstatement applications for certificates pending revocation for failure to renew within a three year period must be accompanied by applicable fees (to include late fees) assessed for each year the certificate was not renewed to a maximum total assessment of $225;
(ii) completed reinstatement applications for certificates which were revoked without prejudice, expired, or retired by Board action under prior law will be considered when accompanied by applicable fees for the current renewal period only;
(c) when the ten year retention period has expired and a file has been destroyed; completed reinstatement applications shall be accompanied by the following:
(i) an official transcript which evidences completion of educational requirements;
(ii) verification of experience as required in Chapter II of the Rules and Regulations as may be applicable;
(iii) signed and completed oaths for certificate and permit as may be applicable;
(iv) verification of completion of an acceptable ethics course and a signed ethics oath;
(v) completed interstate authorization form for reciprocal applicants.
If the Board denies any application, the reasons for denial shall be communicated to the applicant in writing. The applicant shall have the right of reconsideration based on submission of new information and/or an appearance before the Board with the opportunity to demonstrate to the Board that the applicable requirements are met.