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 99.1 - Rehabilitation Criteria for Denials, Suspensions, Revocations, Restorations, Reduction of Penalty, Etc

Universal Citation: 16 CA Code of Regs 99.1

Current through Register 2024 Notice Reg. No. 38, September 20, 2024

(a) When considering the denial of a certificate or permit under Section 480 of the Business and Professions Code, the suspension or revocation of a certificate or permit under Business and Professions Code Section 5100, or restoration of a revoked certificate or reduction of penalty under Section 5115 of the Business and Professions Code, the board will consider the following criteria:

(1) Nature and gravity of the act(s) or offense(s).

(2) Criminal record and evidence of any act(s) committed subsequent to the act(s) or offense(s) under consideration which also could be considered as grounds for denial, suspension or revocation.

(3) The time that has elapsed since commission of the act(s) or offense(s) referred to in subdivision (1) or (2).

(4) The extent to which the applicant or licensee has complied with any terms of parole, probation, restitution, or any other sanctions lawfully imposed against the applicant or licensee.

(5) If applicable, evidence of expungement proceedings pursuant to Section 1203.4 of the Penal Code.

(6) Nature and extent of actual and potential consumer harm.

(7) The individual's attitude toward his or her commission of the violations.

(8) The individual's recognition of wrongdoing.

(9) The individual's history of violations.

(10) Nature and extent to which the applicant or licensee has taken corrective action to ensure the violation will not recur.

(11) Nature and extent of restitution to consumers harmed by violations.

(12) Other aggravating or mitigating factors.

(13) Evidence, if any, of rehabilitation submitted by the applicant or licensee; however, evidence of rehabilitation does not necessarily result in a finding that the licensee is rehabilitated.

(b) For purposes of issuing a license to an applicant that has been convicted of a crime, the board will consider the applicant to have made a showing of rehabilitation if the applicant has completed the criminal sentence at issue without a violation of parole or probation.

(c) If the applicant has been convicted of a crime and did not complete the criminal sentence at issue without a violation of parole or probation, and/or if the applicant has been subject to formal discipline by a licensing board in or outside the State within the seven years preceding the application that was based on professional misconduct that is substantially related to the qualifications, functions or duties of a certified public accountant or public accountant, and that would have been cause for discipline by the Board, unless the discipline was based on a conviction that has been dismissed as specified in Section 480(a)(2) of the Business and Professions Code, the Board will find the applicant to have made a showing of rehabilitation if, in applying its criteria for rehabilitation, set forth in (a)(1)-(13) above, the board finds that the applicant is rehabilitated.

(d) For purposes of suspending, revoking, or restoring a license, or the reduction of penalty, the Board will consider whether the licensee made a showing of rehabilitation, if the licensee:

(1) has completed the criminal sentence at issue without a violation of parole or probation, and/or

(2) has demonstrated rehabilitation using criteria set forth in (a)(1)-(13).

1. New Article 13 (Sections 100.1 and 100.4) filed 2-9-73 as an emergency; designated effective 3-7-73 (Chap. 903, 1972 Stats.) (Register 73, No. 8).
2. Certificate of Compliance filed 7-3-73 (Register 73, No. 27).
3. Renumbering from Section 100.1 filed 4-9-74; effective thirtieth day thereafter (Register 74, No. 15).
4. Amendment filed 2-14-75; effective thirtieth day thereafter (Register 75, No. 7).
5. Amendment filed 4-12-83; effective thirtieth day thereafter (Register 83, No. 16).
6. Amendment of section and NOTE 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 481, 482 and 5010, Business and Professions Code. Reference: Sections 480, 481, 482, 486, 493, 5100, 5115 and 5106, Business and Professions Code; and Section 1203.4, Penal Code.

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