California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 1 - State Board of Accountancy
Article 13 - Denial, Suspension, and Revocation of Certificates, Permits, or Licenses
Section 98 - Disciplinary Guidelines
In reaching a decision on a disciplinary action under the Administrative Procedure Act (Government Code Section 11400 et seq.), the Board shall consider the disciplinary guidelines entitled "Disciplinary Guidelines and Model Orders" (10th Edition, 2019), which are hereby incorporated by reference. Deviation from these guidelines and orders, including the standard terms of probation, is appropriate where the Board in its sole discretion determines that the facts of the particular case warrant such a deviation, for example: the presence of mitigating factors; the age of the case; evidentiary problems.
1. New section
filed 6-16-97; operative 6-30-97 pursuant to Government Code section
11343.4(d)
(Register 97, No. 25).
2. Amendment of section and NOTE filed 5-3-2001;
operative 7-1-2001 (Register 2001, No. 18).
3. Amendment filed 1-23-2004;
operative 1-23-2004 pursuant to Government Code section
11343.4
(Register 2004, No. 4).
4. Amendment of section and NOTE filed
12-12-2005; operative 1-1-2006 pursuant to Government Code section
11343.4
(Register 2005, No. 50).
5. Amendment filed 1-10-2012; operative 2-9-2012
(Register 2012, No. 2).
6. Amendment of section and NOTE filed 6-10-2013
as an emergency; operative 7-1-2013 pursuant to Government Code section
11343.4(b)(2)
(Register 2013, No. 24). A Certificate of Compliance must be transmitted to OAL by
12-30-2013 or emergency language will be repealed by operation of law on the
following day.
7. Editorial correction of HISTORY 6 (Register 2013, No.
40).
8. Certificate of Compliance as to 6-10-2013 order transmitted to
OAL 11-5-2013 and filed 12-18-2013 (Register 2013, No. 51).
9. Amendment
filed 7-23-2015; operative 10-1-2015 (Register 2015, No. 30).
10.
Amendment of "Disciplinary Guidelines and Model Orders" (incorporated by reference)
and amendment of section filed 6-4-2021; operative 6-4-2021 pursuant to Government
Code section
11343.4(b)(3)
(Register 2021, No. 23). Filing deadline specified in Government Code section
11349.3(a)
extended 60 calendar days pursuant to Executive Order N-40-20 and an additional 60
calendar days pursuant to Executive Order N-71-20.
Note: Authority cited: Sections 5010, 5018 and 5116, Business and Professions Code; and Section 11400.20, Government Code. Reference: Sections 5018, 5096, 5096.5, 5096.12, 5100 and 5116- 5116.6, Business and Professions Code; and Section 11425.50(e), Government Code.