New Jersey § 45:2b-59

§ 45:2b-59.

a. After notice and an opportunity to be heard, the board may: revoke any license

or registration issued under P.L.1997, c. 259 ( C.45:2B-42 et seq. ) ; suspend any license or registration or refuse to renew any license or registration;

reprimand, censure, or limit the scope of practice of any licensee; impose an administrative

fine; or place any licensee on probation, for any of the following reasons: (1) Fraud, deceit or misrepresentation in obtaining a license or registration; (2) Cancellation, revocation, suspension or refusal to renew the authority to engage

in the practice of public accountancy in any other state for reasons consistent with

this section; (3) Failure, on the part of a holder of a license or registration, to maintain compliance

with the requirements for issuance or renewal of that license or registration or to

report changes to the board in the name or composition of any firm or individual licensed

or registered in this State, or a change in the status of a license of a firm licensed

in any other jurisdiction; (4) Revocation or suspension of the right to practice before any state or federal

agency; (5) Dishonesty, fraud, gross negligence or repeated acts of negligence in the practice

of public accountancy or in the filing or failure to file the licensee's or registrant's

own income tax returns; (6) Violation of any provision of this act or regulation promulgated by the board

under P.L.1997, c. 259 ( C.45:2B-42 et seq. ) ; (7) Violation of any rule of professional conduct promulgated by the board under P.L.1997, c. 259 ( C.45:2B-42 et seq. ) ; (8) Conviction of a crime, an element of which is dishonesty or fraud, under the laws

of the United States, of this State, or any other state, if the acts involved would

have constituted a crime of the first, second, third or fourth degree under the laws

of this State; (9) Performance of any fraudulent act while holding a license or registration issued

under P.L.1997, c. 259 ( C.45:2B-42 et seq. ) , or prior laws regulating accountants in this State; (10) Any conduct reflecting adversely upon the licensee's fitness to engage in the

practice of public accountancy; (11) If the licensee is incapable for medical or any other good cause of discharging

the functions of a licensee in the manner consistent with the public's health, safety

and welfare; or (12) The failure of an individual or a firm to have all the qualifications prescribed

by any provision of P.L.1997, c. 259 ( C.45:2B-42 et seq. ) under which the individual or firm qualified for registration or licensing. b. The board may impose any other disciplinary sanction or civil penalties pursuant

to the provisions of P.L.1978, c. 73 ( C.45:1-14 et seq. ). c. In lieu of or in addition to any remedy provided in subsection a. or b. of this

section, the board may require of a licensee or registrant: (1) A peer review conducted in a manner as specified by the board in accordance with the provisions

of section 26 of P.L.1997, c. 259 ( C.45:2B-67 ) . (2) Satisfactory completion of continuing professional education programs required

by the board pursuant to the provisions of section 27 or 30 of P.L.1997, c. 259 ( C.45:2B-68 or C.45:2B-71 ) . (3) Appropriate community service as the board may require. d. In any proceeding in which a remedy provided by subsection a., b. or c. of this

section is imposed, the board may also require the respondent licensee or registrant

to pay the cost of the proceeding.