Sec. 20-280. Board of Accountancy. Members' terms. Meetings. Seal. Maintenance of registry. Reimbursement of expenses. Printing of directory. Powers. Adoption of rules. Regulations.
Sec. 20-280. Board of Accountancy. Members' terms. Meetings. Seal. Maintenance of registry. Reimbursement of expenses. Printing of directory. Powers.
Adoption of rules. Regulations. (a) There shall be a State Board of Accountancy which
shall consist of nine members, to be appointed by the Governor, all of whom shall be
residents of this state, five of whom shall hold current, valid licenses to practice public
accountancy and four of whom shall be public members. Any persons serving on the
board prior to October 1, 1992, shall continue to serve until a successor is appointed.
Whenever an appointment of a licensee to the state board is to be made, the Connecticut
Society of Certified Public Accountants shall submit to the Governor the names of five
persons qualified for membership on the board and the Governor shall appoint one of
such persons to said board, subject to the provisions of section 4-10. The Governor shall
select a chairperson pursuant to section 4-9a. The term of each member of the board
shall be coterminous with that of the Governor. Vacancies occurring during a term shall
be filled by appointment by the Governor for the unexpired portion of the term. Upon
the expiration of a member's term of office, such member shall continue to serve until
his successor has been appointed. Any member of the board whose license under section
20-281d is revoked or suspended shall automatically cease to be a member of the board.
No person who has served two successive complete terms shall be eligible for reappointment to the board. Appointment to fill an unexpired term shall not be considered
to be a complete term. Any member who, without just cause, fails to attend fifty per
cent of all meetings held during any calendar year shall not be eligible for reappointment.
(b) The board shall meet at such times and places as may be fixed by the board and
shall meet at least once in every quarter of a calendar year. A majority of the board
members then serving shall constitute a quorum at any meeting duly called. The board
shall have a seal which shall be judicially noticed. The board shall maintain a registry
of the names and addresses of all licensees and registrants under sections 20-279b to
20-281m, inclusive, and shall have responsibility for the administration and enforcement
of said sections.
(c) Each member of the board shall be reimbursed for his actual and necessary
expenses incurred in the discharge of his official duties.
(d) The board shall annually cause to be printed a directory which shall contain the
names, arranged alphabetically, of all licensees and registrants under sections 20-279b
to 20-281m, inclusive.
(e) The board, subject to the provisions of chapter 67, may employ an executive
director and such other personnel as may be necessary to carry out the provisions of
sections 20-279b to 20-281m, inclusive. The board may enter into such contractual
agreements as may be necessary for the discharge of its duties, within the limit of its
appropriated funds and in accordance with established procedures, as it deems necessary
in its administration and enforcement of said sections. It may appoint committees or
persons to advise or assist the board in such administration and enforcement as it may
see fit.
(f) The board shall have the power to take all action that is necessary and proper to
effectuate the purposes of sections 20-279b to 20-281m, inclusive, including the power
to issue subpoenas to compel the attendance of witnesses and the production of documents; to administer oaths; to take testimony and to receive evidence concerning all
matters within its jurisdiction. In case of disobedience of a subpoena, the board may
invoke the aid of any court of this state in requiring the attendance and testimony of
witnesses and the production of documentary evidence. The board, its members, and
its agents shall be immune from personal liability for actions taken in good faith in the
discharge of the board's responsibilities, and the state shall indemnify and hold harmless
the board, its members, and its agents from all costs, damages, and attorneys' fees arising
from claims and suits against them with respect to matters to which such immunity
applies.
(g) The board may adopt rules, in accordance with chapter 54, governing its administration and enforcement of sections 20-279b to 20-281m, inclusive, and the conduct
of licensees and registrants, including, but not limited to:
(1) Regulations governing the board's meetings and the conduct of its business;
(2) Regulations concerning procedures governing the conduct of investigations and
hearings by the board;
(3) Regulations specifying the educational qualifications required for the issuance
of certificates under section 20-281c, the experience required for initial issuance of
certificates under section 20-281c and the continuing professional education required
for renewal of licenses under subsection (e) of section 20-281d;
(4) Regulations concerning professional conduct directed to controlling the quality
and probity of the practice of public accountancy by licensees, and dealing among other
things with independence, integrity, objectivity, competence, technical standards, responsibilities to the public and responsibilities to clients;
(5) Regulations specifying actions and circumstances that shall be deemed to constitute holding oneself out as a licensee in connection with the practice of public accountancy;
(6) Regulations governing the manner and circumstances of use by holders of certificates who do not also hold licenses under sections 20-279b to 20-281m, inclusive, of
the titles "certified public accountant" and "CPA";
(7) Regulations regarding quality reviews that may be required to be performed
under the provisions of sections 20-279b to 20-281m, inclusive;
(8) Regulations implementing the provisions of section 20-281l, including, but not
limited to, specifying the terms of any disclosure required by subsection (d) of said
section 20-281l, the manner in which such disclosure is made and any other requirements
the board imposes with regard to such disclosure. Such regulations shall require that
any disclosure: (A) Be in writing and signed by the recipient of the product or service;
(B) be clear and conspicuous; (C) state the amount of the commission or the basis on
which the commission will be calculated; (D) identify the source of the payment of the
commission and the relationship between such source and the person receiving payment;
and (E) be presented to the client at or prior to the time the recommendation of the
product or service is made;
(9) Regulations establishing the due date for any fee charged pursuant to sections
20-281c, 20-281d and 20-281e. Such regulations may establish the amount and due date
of a late fee charged for the failure to remit payment of any fee charged pursuant to
sections 20-281c, 20-281d and 20-281e; and
(10) Such other regulations as the board may deem necessary or appropriate for
implementing the provisions and the purposes of sections 20-279b to 20-281m, inclusive.
(1949 Rev., S. 4610; 1955, S. 2293d; 1959, P.A. 616, S. 69; P.A. 77-614, S. 210, 610; P.A. 78-255, S. 8, 10; P.A. 80-205, S. 1, 6; P.A. 81-203, S. 1; P.A. 82-419, S. 5, 47; P.A. 83-487, S. 10, 33; P.A. 85-504, S. 3, 15; P.A. 87-496, S. 87,
110; P.A. 92-212, S. 2; P.A. 00-42, S. 3; P.A. 03-259, S. 40; P.A. 05-287, S. 5, 22; P.A. 08-185, S. 1.)
History: 1959 act deleted requirement that treasurer submit account of receipts to state treasurer and provisions re
payment of board's expenditures and member's expenses and compensation; P.A. 77-614 deleted provisions for holding
annual meeting on second Wednesday in January and for election of officers, deleted power to make bylaws and regulations
governing board business and increased from two to four the number of members required for quorum and for calling
special meetings in Subsec. (a) and transferred regulation power under Subsec. (b) from board to commissioner of consumer
protection, retaining board in advisory role, effective January 1, 1979; P.A. 78-255 added Subsecs. (c) to (g) re continuing
education requirements; P.A. 80-205 deleted requirements that register be "published for public distribution in January"
and that names of board members and regulations be published and that copies of register be mailed to registered practitioners; P.A. 81-203 amended Subsec. (c) to require the commissioner of consumer protection to adopt regulations
establishing experience requirements necessary to qualify for receipt of an annual registration card; P.A. 82-419 changed
term "annual registration card" to "license"; P.A. 83-487 amended Subsec. (c) to clarify requirements for issuance of
license and certificate; P.A. 85-504 amended Subsec. (a) by requiring the board to meet quarterly, establishing minimum
attendance requirements for members and placing a limit on the number of terms served, amended Subsecs. (b) and (c) by
deleting reference to regulatory power of the commissioner of consumer protection and added Subsecs. (h) and (i) which
provide for a permanent office, hiring of employees and contractual agreements and the adoption of regulations; P.A. 87-496 substituted "public works" for "administrative services" commissioner in Subsec. (h); P.A. 92-212 entirely replaced
prior provisions re board of accountancy; in 1993, in the provision re member's terms in Subsec. (a) the words "that of"
were inserted in the phrase "shall be coterminous with that of the governor" for grammatical correctness; P.A. 00-42
amended Subsec. (g) by inserting new Subdiv. (8) re regulations implementing the provisions of Sec. 20-281l, renumbering
former Subdiv. (8) as Subdiv. (9) and making technical changes; P.A. 03-259 amended Subsec. (a) by increasing number
of members of board from seven to nine and requiring one of the additional members to hold a public accountancy license
and the other additional member to be a public member; P.A. 05-287 amended Subsec. (e) to change the location of the
board from within the office of the Secretary of the State to within the Office of Policy and Management for administrative
purposes only, effective July 1, 2005, and amended Subsec. (g) to add new Subdiv. (9) re regulations establishing due
dates for fees and late fees and to redesignate existing Subdiv. (9) as Subdiv. (10), effective July 13, 2005; P.A. 08-185
amended Subsec. (e) by deleting provision re board shall be within Office of Policy and Management for administrative
purposes only, effective July 1, 2008.
See Sec. 4-32 re state revenue accounting system.
See Sec. 4-40a re compensation and expenses of licensing boards and commissions.
See Sec. 51-58 re court seals.