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Article 2 |
Certification and Registration |
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32-721 |
Certified public accountants; qualifications |
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32-723 |
Certified public accountant examination; qualifications |
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32-724 |
Reciprocity; certificate |
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32-725 |
Limited reciprocity privilege; qualifications |
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32-726 |
Substantial equivalency |
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32-729 |
Examination fee; certification fee |
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32-730 |
Biennial registration; continuing education; inactive certificates; cancellation |
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32-731 |
Certified public accountant partnership; qualifications |
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32-732 |
Public accountant partnership; requirements |
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32-734 |
Professional corporations; qualifications |
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32-735 |
Limited liability companies, professional limited liability companies and
limited liability partnerships; qualifications |
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Article 3 |
Regulation of Certified Public Accountants |
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32-741 |
Revocation or suspension of certificate; disciplinary action; letter of concern |
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32-741.01 |
Relinquishment of certificate with disciplinary proceedings pending |
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32-742 |
Revocation or suspension of firm's certificate; failure to reinstate |
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32-742.01 |
Investigations |
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32-743 |
Hearings; judicial review |
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32-744 |
Ownership and custody of working papers and records |
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32-745 |
Employment of persons by accountants |
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32-746 |
Fraudulent audit practices; classification |
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32-747 |
Unlawful use of designation or abbreviation; classification |
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32-747.01 |
Restricted financial services; requirements |
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32-748 |
Reinstatement of certificate; definition |
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32-749 |
Confidential nature of information acquired by accountants; privilege;
conditions for disclosure; public records; exceptions |
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32-750 |
Injunction against unlawful act |
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32-751 |
Actions to recover civil penalties |
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