5100.  After notice and hearing the board may revoke, suspend or
refuse to renew any permit or certificate granted under Article 4
(commencing with Section 5070) and Article 5 (commencing with Section
5080), or may censure the holder of that permit or certificate for
unprofessional conduct which includes, but is not limited to, one or
any combination of the following causes:
   (a) Conviction of any crime substantially related to the
qualifications, functions and duties of a certified public accountant
or a public accountant.
   (b) A violation of Section 478, 498, or 499 dealing with false
statements or omissions in the application for a license, or in
obtaining a certificate as a certified public accountant or in
obtaining registration under this chapter or in obtaining a permit to
practice public accountancy under this chapter.
   (c) Dishonesty, fraud, or gross negligence in the practice of
public accountancy or in the performance of the bookkeeping
operations described in Section 5052.
   (d) Cancellation, revocation or suspension of a certificate, other
authority to practice or refusal to renew the certificate or other
authority to practice as a certified public accountant or a public
accountant, or any other discipline by any other state or foreign
country.
   (e) Violation of Section 5120.
   (f) Willful violation of this chapter or any rule or regulation
promulgated by the board under the authority granted under this
chapter.
   (g) Suspension or revocation of the right to practice before any
governmental body or agency.
   (h) Fiscal dishonesty or breach of fiduciary  responsibility of
any kind.
   (i) Knowing preparation, publication or dissemination of false,
fraudulent, or materially misleading financial statements, reports,
or information.
   (j) Embezzlement, theft, misappropriation of funds or property, or
obtaining money, property, or other valuable consideration by
fraudulent means or false pretenses.



5101.  After notice and hearing the board shall revoke the
registration and permit to practice of a partnership if at any time
it does not have all the qualifications prescribed by the section of
this chapter under which it qualified for registration.  After notice
and hearing the board may revoke, suspend or refuse to renew the
permit to practice of a partnership or may censure the holder of such
permit for any of the causes enumerated in Section 5100 and for the
following additional causes:
   (a) The revocation or suspension of the certificate or
registration or the revocation or suspension of or refusal to renew
the permit to practice of any partner.
   (b) The cancellation, revocation or suspension of certificate or
other authority to practice or refusal to renew the certificate or
other authority of the partnership of any partner thereof to practice
public accountancy in any other state.



5102.  The proceedings under this article shall be conducted in
accordance with Chapter 5 (commencing at Section 11500) of Part 1 of
Division 3 of Title 2 of the Government Code, and the board shall
have all the powers granted therein.


5104.  Any certified public accountant or public accountant whose
certificate, registration, or permit has been revoked or suspended
shall upon request of the board relinquish his or her certificate or
permit.  However, upon the expiration of the period of suspension,
the board shall immediately return any suspended certificate or
permit which has been relinquished.



5105.  Any certified public accountant or public accountant who is
delinquent in the payment of his renewal fee shall upon request of
the board relinquish his certificate and permit; provided, however,
the board shall reissue any certificate and permit which has been
relinquished for nonpayment of renewal fees if the permit is renewed
as provided in Section 5070.6.



5106.  A plea or verdict of guilty or a conviction following a plea
of nolo contendere is deemed to be a conviction within the meaning of
this article.  The record of the conviction shall be conclusive
evidence thereof.  The board may order the certificate or permit
suspended or revoked, or may decline to issue a certificate or
permit, when the time for appeal has elapsed, or the judgment of
conviction has been affirmed on appeal or when an order granting
probation is made, suspending the imposition of sentence,
irrespective of a subsequent order under the provisions of Section
1203.4 of the Penal Code allowing such person to withdraw his plea of
guilty and to enter a plea of not guilty, or setting aside the
verdict of guilty or dismissing the accusation, information or
indictment.


5107.  (a) The executive officer of the board may request the
administrative law judge, as part of the proposed decision in a
disciplinary proceeding, to direct any holder of a permit or
certificate found guilty of unprofessional conduct in violation of
subdivisions (b), (c), (i), or (j) of Section 5100, or involving a
felony conviction in violation of subdivision (a) of Section 5100, or
involving fiscal dishonesty in violation of subdivision (h) of
Section 5100, to pay to the board all reasonable costs of
investigation and prosecution of the case, including, but not limited
to, attorneys' fees.  The board shall not recover costs incurred at
the administrative hearing.
   (b) A certified copy of the actual costs, or a good faith estimate
of costs where actual costs are not available, signed by the
executive officer, shall be prima facie evidence of reasonable costs
of investigation and prosecution of the case.
   (c) The administrative law judge shall make a proposed finding of
the amount of reasonable costs of investigation and prosecution of
the case when requested to do so by the executive officer pursuant to
subdivision (a).  Costs are payable 120 days after the board's
decision is final unless otherwise provided for by the administrative
law judge or if the time for payment is extended by the board.
   (d) The finding of the administrative law judge with regard to
cost shall not be reviewable by the board to increase the cost award.
  The board may reduce or eliminate the cost award, or remand to the
administrative law judge where the proposed decision fails to make a
finding on costs requested by the executive officer pursuant to
subdivision (a).
   (e) The administrative law judge may make a further finding that
the amount of reasonable costs awarded shall be reduced or eliminated
upon a finding that respondent has demonstrated that he or she
cannot pay all or a portion of the costs or that payment of the costs
would cause an unreasonable financial hardship which cannot be
remedied through a payment plan.
   (f) When an administrative law judge makes a finding that costs be
waived or reduced, he or she shall set forth the factual basis for
his or her finding in the proposed decision.
   (g) Where an order for recovery of costs is made and timely
payment is not made as directed by the board's decision, the board
may enforce the order for payment in any appropriate court.  This
right of enforcement shall be in addition to any other rights the
board may have as to any holder of a permit or certificate directed
to pay costs.
   (h) In any judicial action for the recovery of costs, proof of the
board's decision shall be conclusive proof of the validity of the
order of payment and the terms of payment.
   (i) All costs recovered under this section shall be deposited in
the Accountancy Fund.
   (j) (1) Except as provided in paragraph (2), the board shall not
renew or reinstate the permit or certificate of any holder who has
failed to pay all of the costs ordered under this section.
   (2) Notwithstanding paragraph (1), the board may, in its
discretion, conditionally renew or reinstate for a maximum of one
year the permit or certificate of any holder who demonstrates
financial hardship and who enters into a formal agreement with the
board to reimburse the board within that one-year period for those
unpaid costs.
   (k) Nothing in this section shall preclude the board from seeking
recovery of costs in an order or decision made pursuant to an
agreement entered into between the board and the holder of any permit
or certificate.



5110.  (a) After notice and an opportunity for a hearing, the board
may deny an application to take the licensing examination, deny
admission to current and future licensing examinations, void
examination grades, and deny an application for a license or
registration to any individual who has committed any of the following
acts:
   (1) Made any false, fraudulent, or materially misleading statement
or a material omission in any application for a license,
examination, or registration.
   (2) Cheated or subverted or attempted to subvert any licensing
examination.
   (3) Aided, abetted, or conspired with any other person to violate
paragraph (1) or (2).
   (4) Any act that if committed by an applicant for licensure would
be grounds for denial of a license or registration under Section 480
or if committed by a licensee or a registrant would be grounds for
discipline under Section 5100.
   (5) Any act committed outside of this state that would be a
violation of this article if committed within this state.
   (b) Neither the withdrawal of an application for examination,
licensure, or registration, nor the expulsion or voluntary departure
from an examination shall deprive the board of its authority to deny
an application for, or admittance to, current or future licensing
examinations, or to commence or continue a proceeding based on a
violation of this article.
   (c) Nothing in this article shall be construed to limit the
authority of the board to refuse admittance to or to remove from the
licensing examination, any person suspected of cheating or failing to
comply with examination procedures or requirements.
   (d) The term "licensing examination" includes the Uniform
Certified Public Accountant examination, ethics examination, and any
other professional or vocational licensing examination offered or
administered by, or through, the board or other agencies within or
outside of this state, for professional or vocational licensing
purposes.
   (e) The board may take any of the actions described in subdivision
(a) based upon any determination, decision, ruling, or finding made
by any state or other governmental entity, foreign or domestic, that
any individual has committed any of the actions described in
paragraphs (1) to (5), inclusive, of subdivision (a).
   (f) The provisions of this section are in addition to any other
remedies that may be available under other provisions of law
including, but not limited to, those set forth in Sections 123, 480,
and 496.



5111.  Cheating on, or subverting or attempting to subvert any
licensing examination includes, but is not limited to, engaging in,
soliciting, or procuring any of the following:
   (a) Any communication between one or more examinees and any
person, other than a proctor or examination official, while the
examination is in progress.
   (b) Any communication between one or more examinees and any other
person at any time concerning the content of the examination
including, but not limited to, any examination question or answer,
unless the examination has been publicly released by the examining
authority or jurisdiction.
   (c) The taking of all or a part of the examination by a person
other than the applicant.
   (d) Possession or use at any time during the examination or while
the examinee is on the examination premises of any device, material,
or document that is not expressly authorized for use by examinees
during the examination including, but not limited to, notes, crib
sheets, textbooks, and electronic devices.
   (e) Failure to follow any examination instruction or rule related
to examination security.
   (f) Providing false, fraudulent, or materially misleading
information concerning education, experience, or other qualifications
as part of, or in support of, any application for admission to any
professional or vocational examination.



5112.  (a) The board may deny an application to take the licensing
examination, deny admittance to current and future licensing
examinations, and void examination grades on the grounds set forth in
Section 5110 using either of the following procedures:
   (1) Notifying the individual in writing of all of the following:
   (A) The action the board has taken.
   (B) The reasons the action was taken.
   (C) The earliest date on which the individual may reapply for
admittance to the licensing examination.
   (D) The individual's right to a hearing under the provisions of
Chapter 5 (commencing with Section 11500) of Division 3 of Title 2 of
the Government Code if a written request for a hearing is made
within 60 days from the date of the board's notice.  If the
individual does not request a hearing, the board's action shall
become final at the expiration of this 60-day period.
   (2) Filing and serving a statement of issues in accordance with
Section 11504 of the Government Code.
   (b) The board shall issue the notice of action under paragraph (1)
of subdivision (a) or file and serve the statement of issues under
paragraph (2) of subdivision (a) within five years of the last day of
the examination with respect to which the alleged prohibited act was
committed or within three years of the discovery of the commission
of the alleged prohibited act, whichever occurs later.



5113.  An individual who has been denied admission to the licensing
examination under Section 5110 may petition the board for admission
to the Certified Public Accountant examination not less than one year
after the effective date of the decision issued by the board
following a hearing held pursuant to the provisions of Chapter 5
(commencing with Section 11500) of Division 3 of Title 2 of the
Government Code or, if there was no hearing, may petition the board
not less than one year after the decision or action pursuant to the
notice of action issued by the board becomes final as provided in
subparagraph (D) of paragraph (1) of subdivision (a) of Section 5112,
unless the decision or notice of action issued by the board
specifies a different timeframe within which this petition may be
filed.  However, in no event shall the timeframe specified by the
board be more than three years from the effective date of the board's
decision or from the date that the board's action pursuant to the
notice of action becomes final.