TITLE XXX
OCCUPATIONS AND PROFESSIONS

CHAPTER 309-B
NEW HAMPSHIRE ACCOUNTANCY ACT

Section 309-B:10

    309-B:10 Enforcement Against Holders of Certificates, Permits, and Registrations. –
I. [Repealed.]
I-a. Misconduct sufficient to support disciplinary proceedings under this section shall include:
(a) Fraud or deceit in obtaining a certificate, permit, or registration.
(b) Cancellation, revocation, suspension, or refusal to renew a license or practice rights by any other state, including possessions of the United States, for any cause involving disciplinary reasons.
(c) Failure, on the part of a holder of a certificate under RSA 309-B:7 or permit under RSA 309-B:8 or registration under RSA 309-B:9, to maintain compliance with the requirements for issuance or renewal of such certificate, permit, or registration or to report changes to the board under RSA 309-B:7, VI and 309-B:8, VI.
(d) Revocation or suspension of the right to practice before any state, including possessions of the United States, or federal agency for disciplinary reasons.
(e) Dishonesty, fraud, or gross negligence in the performance of services as a licensee or in the filing or failure to file the licensee's own income or employment tax returns or the payment of the licensee's income or employment tax liability.
(f) Violation of any provision of this chapter or rule adopted by the board under this chapter or violation of professional standards.
(g) Violation of any rule of professional conduct adopted by the board under RSA 309-B:4, VIII(d).
(h) Conviction of a felony, or of any crime an element of which is dishonesty or fraud, under the laws of the United States, of this state, or of any other state, of any possessions of the United States, or of any other country if the acts involved would have constituted a crime under the laws of this state.
(i) Performance of any fraudulent act while holding a certificate, registration, or permit issued under this chapter or prior law.
(j) Any conduct reflecting adversely upon the licensee's fitness to perform services as a licensee.
(k) Making any false or misleading statement or verification, in support of an application for a certificate, registration, or permit filed by another.
II. [Repealed.]
III. [Repealed.]

Source. 1999, 236:1. 2012, 237:8, eff. July 1, 2012. 2023, 212:38, II, eff. Oct. 3, 2023.