California Board of Accountancy
Governor Edmund G. Brown Jr.
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TITLE 16. Professional and Vocational Regulations
DIVISION 1. Board of Accountancy Regulations

ARTICLE 12.5 - Citations and Fines

§ 95.5. Appeals.

Any person or entity served with a citation pursuant to this Article and Sections 125.9 and 148 of the Business and Professions Code may contest the citation by appealing to the board in writing within 30 calendar days of the issuance of the citation. The cited person or entity may contest any or all of the following aspects of the citation:
(a) The occurrence of a violation of the Accountancy Act or a regulation adopted by the board.
(b) The reasonableness of the order of correction or abatement.
(c) The period of time allowed for correction in the order of correction or abatement.
(d) The amount of the administrative fine.
If the cited person or entity fails to notify the Board of his/her/its intent to contest the citation, the citation shall be deemed a final order of the Board and shall not be subject to administrative review.
If a cited person or entity notifies the Board that he/she/it intends to contest a citation, the Board shall afford an opportunity for a hearing. The Board shall thereafter issue a decision, based on findings of fact, affirming, modifying or vacating the citation or penalty or both, or directing other appropriate relief. The proceedings under this Section shall be conducted in accordance with the provisions of Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code (the California Administrative Procedure Act).
The failure of a cited person or entity who has appealed to the Board to appear at the time and place of the hearing shall be deemed a withdrawal of his, her or its appeal, and the citation shall constitute a final order of the Board and shall not be subject to administrative review.

NOTE: Authority cited: Sections 125.9, 148 and 5010, Business and Professions Code. Reference: Sections 125.9 and 148, Business and Professions Code.


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