As Amended
SEC. 73-33-11. Revocation, cancellation, or suspension of certificates and licenses; powers of board of accountancy as trial board; appeals.
The Mississippi State Board of Public Accountancy may revoke any certificate or license issued by virtue of any provision of this chapter and/or may cancel the registration of any certificate or license registered by virtue of any provision of this chapter for any unprofessional conduct of the holder of such certificate or license, or for other sufficient cause, provided written notice shall have been sent by registered mail (with the addressee's receipt required) to the holder thereof, twenty (20) days before any hearing thereon, stating the cause for such contemplated action and appointing a day and a place for a full hearing thereon by said board, provided, further, no certificate or license be cancelled or revoked until a hearing shall have been given to the holder thereof according to law. But, after such hearing, said board may, in its discretion, suspend such a certified public accountant from practice as a certified public accountant in this state not exceeding twelve (12) months.
The members of said board are hereby empowered to sit as a trial board; to administer oaths (or affirmations); to summon any witness and to compel his attendance and/or his testimony, under oath (or affirmation) before such board; to compel the production before it, of any book, paper or document by the owner or custodian thereof; and/or to compel any officer to produce, at such hearing a copy of any public record (not privileged from public inspection by law) in his official custody, certified to, by him. Such board shall elect one of its members to serve as clerk, to issue summons and other processes, and to certify copies of its records; and another, to serve as president of the board.
Its minutes shall be recorded in book form. Testimony of witnesses shall be taken by a stenographic reporter, and may be enforced in the same manner and with like powers as would be in a justice court. Its records, when not in session, shall be filed with the Secretary of State.
The accused certified public accountant may appear in person and/or by counsel to defend himself. But if he does not appear or answer, judgment may be entered by default, provided if he does not appear he shall have been notified twenty (20) days before such hearing, by summons issued by the clerk and served by the sheriff, or by publication by the clerk in a newspaper, under the same circumstances, for the same time and in the same manner, as in cases in the chancery court.
Three (3) or more persons, qualified to practice as certified public accountants, may prefer charges against any person, practicing as a certified public accountant, for misconduct and/or unprofessional conduct, by filing a sworn bill of complaint with any member of said board with bond for double the cost. Thereupon, said board shall proceed with its hearing of such charges. In case of a decision adverse to the charges, the cost shall be borne by those who made the charges.
In case of a decision adverse to the certified public accountant, he shall have thirty (30) days from the day on which decision is made, within which to appeal to the circuit court of the county in which the misconduct and/or unprofessional conduct was alleged to have been committed, and the cancellation, revocation or suspension of his certificate or license shall not take effect until the expiration of said thirty (30) days.
In case of an appeal, the trial in the circuit court shall be de novo; the Mississippi State Board of Public Accountancy and those preferring the charges shall be made parties to the suit, bond for costs in the circuit court shall be given as in other cases; and such suspension, revocation or cancellation shall not take effect until such appeal shall have been finally disposed of by the court or courts.
The board may, at any time, reinstate the certificate or license, if satisfied that such reinstatement is justified.
In addition to the reasons specified in the first paragraph of this section, the board shall be authorized to suspend the license of any licensee for being out of compliance with an order for support, as defined in Section 93-11-153. The procedure for suspension of a license for being out of compliance with an order for support, and the procedure for the reissuance or reinstatement of a license suspended for that purpose, and the payment of any fees for the reissuance or reinstatement of a license suspended for that purpose, shall be governed by Section 93-11-157 or 93-11-163, as the case may be. Actions taken by the board in suspending a license when required by Section 93-11-157 or 93-11-163 are not actions from which an appeal may be taken under this section. Any appeal of a license suspension that is required by Section 93-11-157 or 93-11-163 shall be taken in accordance with the appeal procedure specified in Section 93-11-157 or 93-11-163, as the case may be, rather than the procedure specified in this section. If there is any conflict between any provision of Section 93-11-157 or 93-11-163 and any provision of this chapter, the provisions of Section 93-11-157 or 93-11-163, as the case may be, shall control.
SOURCES: Codes, Hemingway's 1921 Supp. Sec. 6661h; 1930, Sec. 5916; 1942, Sec. 8910; Laws, 1920, ch. 211; reenacted and amended, 1983, ch. 411 Sec. 7; reenacted, 1991, ch. 306, Sec. 7, eff from and after July 1, 1991. Laws, 1996, ch. 507, Sec. 65, eff from and after July 1, 1996