Title

Purpose. Definitions. Guam Board of Accountancy. Qualifications for a Certificate as a Certified Public Accountant. Issuance and Renewal of Licenses, and Maintenance of Competency. Firm Permits to Practice, Attest and Compilation Competency and Peer Review. Appointment of Director of the Department of Revenue and Taxation as Agent. Enforcement Against Holders of Certificates, Licenses, Firm Permits to Practice, and 22 GCA § 35122 Practitioners. Enforcement Procedures - Investigations. Enforcement Procedures - Hearings by the Board. Reinstatement. Unlawful Acts. Injunctions Against Unlawful Acts. Criminal Penalties. Single Act Evidence of Practice. Confidential Communications. Licensees= Working papers; Clients= Records. Privacy of Contract. Uniform Statute of Limitations. Proportionate Liability. Substantial Equivalency. Construction; Severability. Repeal of Prior Law. Effective Date. COL4122017 CH. 35 ACCOUNTANCY