California Board of Accountancy

Citation Factors

CALIFORNIA CODE OF REGULATIONS
TITLE 16. Professional and Vocational Regulations
DIVISION 1. Board of Accountancy Regulations

ARTICLE 12.5 - Citations and Fines

§ 95.3. Citation Factors.

In assessing an administrative fine or issuing an order of correction or abatement, the executive officer of the board shall give due consideration to the following factors:
(a) The gravity of the violation.
(b) The good or bad faith of the cited person or entity.
(c) The history of previous violations.
(d) Evidence that the violation was or was not willful.
(e) The extent to which the cited person or entity has cooperated with the board's investigation.
(f) The extent to which the cited person or entity has mitigated or attempted to mitigate any damage or injury caused by the violation.


NOTE: Authority cited: Sections 125.9, 148 and 5010, Business and Professions Code. Reference: Sections 125.9, 148 and 5100(g), Business and Professions Code.

 

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