Chapter
901
Accountants
Sections
901.001
Short Title
901.002
General Definitions
901.003
Practice of Public Accountancy
901.004
Construction; Limitations
901.005
Findings; Public Policy; Purpose
901.006
Application of Sunset Act
901.0021
Meaning and Implication of Report
901.051
Board Membership
901.052
Eligibility of Public Members
901.053
Membership and Employee Restrictions
901.054
Terms
901.055
Officers; Executive Committee
901.056
Grounds for Removal
901.057
Per Diem; Reimbursement
901.058
Member Equality
901.059
Training
901.101
Executive Director and Personnel
901.102
Division of Responsibilities
901.103
Qualifications and Standards of Conduct Information
901.104
Career Ladder Program; Performance Evaluations
901.105
Equal Employment Opportunity Policy; Report
901.151
General Powers and Duties of Board
901.152
Advisory Committees
901.153
Enforcement Committees
901.154
Fees
901.155
Scholarship Trust Fund for Accounting Students
901.156
Rules of Professional Conduct
901.157
Rules for Specialization
901.158
Rules Restricting Competitive Practices
901.159
Peer Review
901.160
Availability and Confidentiality of Certain Board Files
901.161
Privilege for Certain Information
901.162
Immunity from Liability
901.164
Outside Legal Counsel
901.165
Rules for Attest Services
901.166
Authority to Issue Subpoena, Administer Oath, and Receive Evidence
901.167
Negotiated Rulemaking and Alternative Dispute Resolution Policy
901.168
Technology Policy
901.169
Criminal History Record Information
901.201
Public Interest Information
901.202
Complaints
901.203
Complaint Information
901.204
Public Participation
901.251
Certificate Required
901.252
Eligibility Requirements
901.253
Background Investigation
901.254
Education Requirements
901.256
Work Experience Requirements
901.257
Oath and Certificate Fee
901.258
Transfer of Complete Examination Credit Between States
901.259
Certification Based on Reciprocity
901.260
Certificate Based on Foreign Credentials
901.301
Administration; Board Rules
901.302
Application of Intent
901.303
Filing Fee
901.304
Examination Fee
901.305
Frequency of Examination
901.306
Content and Security of Examination
901.307
Grading Examination
901.308
Examination Results
901.309
Reexamination
901.310
Passage of Examination
901.311
Restructure of Examination
901.312
Transfer of Partial Examination Credit Between States
901.351
Firm License Required
901.352
Application for Firm License or Registration
901.353
Resident Manager
901.354
Firm License Information and Eligibility
901.355
Registration for Certain Foreign Applicants
901.401
License Required
901.402
Eligibility Requirements; General Prohibition
901.403
Application for and Renewal of License
901.404
Notice of License Expiration
901.405
Procedure for Renewal
901.408
Consequence of Failure to Pay Certain Fees
901.409
Fee Reduction for Retired Persons or Persons with Disabilities
901.411
Continuing Professional Education
901.453
Use of Other Titles or Abbreviations
901.454
Title Used by Certain Out-of-state or Foreign Accountants
901.455
Name Requirements and Restrictions
901.456
Reports on Financial Statements; Use of Name or Signature on Certain Documents
901.457
Accountant-client Confidentiality
901.458
Loss of Independence
901.459
Applicability of Partnership Requirements to Partner
901.460
Performing Attest Services
901.461
Practice by Certain Out-of-state Firms
901.462
Practice by Out-of-state Practitioner with Substantially Equivalent Qualifications
901.501
Disciplinary Powers of Board
901.502
Grounds for Disciplinary Action
901.503
Board Action Involving Applicant
901.504
License Revocation Based on Violation of Chapter
901.505
Procedure Pending Final Conviction of Certain Offenses
901.506
Voluntary Surrender of Certificate or Firm License
901.507
Reinstatement
901.508
Right to Hearing
901.509
Notice of Hearing
901.510
Legal Representation at Hearing
901.511
Disciplinary Action for Act Committed in Another State
901.551
Imposition of Administrative Penalty
901.552
Amount of Penalty
901.553
Report and Notice of Violation and Penalty
901.554
Penalty to Be Paid or Hearing Requested
901.555
Hearing
901.556
Options Following Decision: Pay or Appeal
901.557
Collection of Penalty
901.558
Remittance of Penalty and Interest
901.601
Cease and Desist Order
901.602
Criminal Penalty
901.603
Intervention in Action
901.604
Single Act as Evidence of Practice
901.605
Appointment of Secretary of State as Agent
901.606
Immunity from Liability
901.652
Public Purpose
901.653
Scholarships
901.654
Factors
901.655
Rules
901.656
Scholarship Regulations
901.658
Funding
901.659
Minority and Disadvantaged Student Internships
901.660
Report on Accountant Scholarship Program
901.1525
Appointment of Board Committees
901.1565
Rules on Consequences of Criminal Conviction
901.5045
Emergency Suspension
901.6011
Injunctive Relief
901.6015
Restitution
