240.19d-4—Notice by the Public Company Accounting Oversight Board of disapproval of registration or of disciplinary action.
(4)
Associated person shall mean a person associated with a registered public accounting firm as defined in 15 U.S.C. 7201(a)(9).
(b)
(1) Notice of disapproval of registration.
If the Board disapproves a completed application for registration by a public accounting firm, the Board shall file a notice of its disapproval with the Commission within 30 days and serve a copy on the public accounting firm.
(2) Contents of the notice.
The notice required by paragraph (b)(1) of this section shall provide the following information:
(i)
The name of the public accounting firm and the public accounting firm's last known address as reflected in the Board's records;
(ii)
The basis for the Board's disapproval, and a copy of the Board's written notice of disapproval; and
(c)
(1) Notice of disciplinary action.
If the Board imposes any final disciplinary sanction on any registered public accounting firm or any associated person of a registered public accounting firm under 15 U.S.C. 7215(b)(3) or 7215(c), the Board shall file a notice of the disciplinary sanction with the Commission within 30 days and serve a copy on the person sanctioned.
(2) Contents of the notice.
The notice required by paragraph (c)(1) of this section shall provide the following information:
(i)
The name of the registered public accounting firm or the associated person, together with the firm's or the person's last known address as reflected in the Board's records;
(iii)
A statement of the sanction imposed, the reasons therefor, or a copy of the Board's statement justifying the sanction, and the effective date of such sanction; and