C.R.S. Section 12-100-123
Hearings before board

  • notice
  • procedure
  • review

(1)

Intentionally left blank —Ed.

(a)

The board may initiate proceedings under this article 100, either on its own motion or on the complaint of any person.

(b)

The board, through the department, may employ administrative law judges on a full-time or part-time basis to conduct hearings as provided by this article 100 or on any matter within the board’s jurisdiction upon such conditions and terms as the board may determine.

(2)

Except as otherwise provided in this article 100, all proceedings before the board with respect to the denial, suspension, or revocation of certificates or registrations issued under this article 100 shall be conducted pursuant to the provisions of sections 12-20-403, 24-4-104, and 24-4-105.

(3)

If, after having been served with the notice of hearing as provided for in this section, the accused fails to appear at the hearing and defend, the board may proceed to hear evidence against the accused and may enter such order as is justified by the evidence, which order shall be final unless the accused petitions for a review thereof as provided in this section. Within thirty days after the date of any order, upon a showing of good cause for failing to appear and defend, the board may reopen the proceedings and may permit the accused to submit evidence in his or her behalf.

(4)

At all hearings, the attorney general of this state or one of the attorney general’s designated assistants shall appear and represent the board.

(5)

The decision of the board shall be by majority vote thereof.

Source: Section 12-100-123 — Hearings before board - notice - procedure - review, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-12.­pdf (accessed Oct. 20, 2023).

12‑100‑101
Legislative declaration 12‑100‑102
Applicability of common provisions 12‑100‑103
Definitions - rules 12‑100‑104
State board of accountancy - subject to termination 12‑100‑105
Powers and duties of board 12‑100‑106
Fees 12‑100‑107
Certificate of certified public accountant - issuance - renewal - reinstatement - rules 12‑100‑108
Educational and experience requirements - rules 12‑100‑109
Examinations - reexaminations - rules 12‑100‑110
Approval of schools 12‑100‑111
Issuance of certificate by reciprocity 12‑100‑112
Use of the title “certified public accountant” 12‑100‑113
Status - retired - inactive 12‑100‑114
Partnerships, professional corporations, and limited liability companies composed of certified public accountants - registration - rules - definitions 12‑100‑115
Continuing education - rules 12‑100‑116
Unlawful acts - definition 12‑100‑117
Exceptions - acts not prohibited - rules 12‑100‑118
Single act evidence of practice 12‑100‑120
Grounds for disciplinary action - administrative penalties 12‑100‑121
Response to board communication 12‑100‑122
Revocation or suspension of partnership, professional corporation, or limited liability company registration 12‑100‑123
Hearings before board - notice - procedure - review 12‑100‑124
Investigations - findings - board actions - confidentiality of complaints 12‑100‑125
Judicial review 12‑100‑126
Reconsideration and review of action of board 12‑100‑127
Unauthorized practice - penalties 12‑100‑128
Ownership of accountant’s working papers 12‑100‑129
Ownership of state auditor’s working papers 12‑100‑130
Repeal of article - subject to review
Green check means up to date. Up to date

Current through Fall 2024

§ 12-100-123’s source at colorado​.gov