Wyo. Code R. 061-0001-7
Accountants, Board of Certified Public
Chapter 7: Practice and Procedure
Effective Date: 09/21/2006 to 09/24/2007
Rule Type: Superceded Rules & Regulations
Reference Number: 061.0001.7.09212006
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.
Section 4. Complaint.
(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.
Section 5. Review of Written Complaint. 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 and 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 the Board issue an advisory letter to the registrant;
(iii) recommend the Board require a specific future program or schedule of continuing professional education;
(iv) recommend the Board require the registrant to undergo peer review not otherwise required by Chapter 9 of the Rules and Regulations;
(v) recommend the Board accept an offer of conditional terms for settlement; or
(vi) recommend the Board dismiss the matter.
(b) The Board may resolve a complaint at any time by:
(i) sending a written advisory letter 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. 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.
(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 ten (10) working days prior to the date set for hearing in the matter.
(a) Information received concerning a possible violation of the statutes or rules shall be assigned a docket number and be entered upon a docket register provided for such purpose.
(b) When a complaint is received or formal proceedings are initiated, there shall be established a separate file for each 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, its chairman, or the hearing officer.
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 shall 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.
(e) A certificate holder called to testify as an expert at any hearing before the Board or in the State of Wyoming shall obtain a Wyoming certificate prior to performing expert witness services.
(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.
Section 17. Pre-hearing Conference.
(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 shall 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. All final decisions shall 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 shall 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 shall communicate the information to the following parties or locations as applicable:
(A) Original Complainant;
(B) Internal Revenue Service;
(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 adopted May 6, 2005.
(ii) All 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 all 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.
(iii) Advisory letters and dismissal notices are not public information 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, the appellant shall pay the costs of the transcript of the testimony before it will be transmitted to the court. 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.
(a) The Board shall hold hearings to consider the written requests to reinstate certificates or permits 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 any applicable, current CPA firm permit fee.
(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.
(b) Certificates or permits that have expired or were surrendered without formal action to revoke or suspend may be reinstated by submitting completed applications and the current applicable fee plus the late and notice fees as set forth in Chapter 1, Section 12.
Section 24. 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) working 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.