The Enforcement Resource Guide (ERG) divides the enforcement process into nine basic components. In this newsletter, we will focus on Component 6: Sanctions and Compliance. A sanction is the imposition of a fine and or other remedies by the Board in response to the findings of the hearing process. Compliance encompasses the Respondent’s response to the sanctions imposed by the Accountancy Board. The Board’s decision to impose sanctions against the Respondent for violating the law can take several different forms. It can be an order based on hearing decisions, stipulated agreement, or consent order. A sanction may result from a disciplinary proceeding or from a negotiated settlement of alleged violations in lieu of further disciplinary proceedings.
Many states have disciplinary guidelines containing suggested sanctions for possible violations. The guidelines are designed for the use of the Board Members, Administrative Law Judges, attorneys, Board licensees, and others involved in the Board’s disciplinary process. The recommended penalties and conditions of probation are merely suggested, and mitigating or aggravating circumstances and other factors may necessitate deviations. Thus, these guidelines may be followed to varying degrees based on the exact facts of a case, and the different types of sanctions will be imposed based on the type of violation that has occurred. The most common sanctions include revocation, probation, suspension, and/or penalties (including fines and administrative costs).
If you have any information or samples you would like included in the Guide, please forward them to Stacey Grooms at email@example.com.
The Enforcement Resource Guide is available to current executive directors and members of boards of accountancy through a password protected section of NASBA.org. Any questions regarding the guide can be directed to Stacey Grooms at firstname.lastname@example.org.
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