Section 193A.9.3. Background and character.

       9.3(1) An applicant for a CPA certificate under this chapter shall disclose on the application all background and character information requested by the board including, but not limited to:

        a.           All states or foreign jurisdictions in which the applicant has applied for or holds a CPA certificate or license, or a substantially equivalent designation from a foreign country;

        b.           Any past denial, revocation, suspension, or refusal to renew a CPA certificate, license or permit to practice, or voluntary surrender of a CPA certificate, license or permit to resolve or avoid disciplinary action, or similar actions concerning a substantially equivalent foreign designation;

        c.           Any other form of discipline imposed against the holder of a CPA certificate, license or permit, or a substantially equivalent foreign designation;

        d.           The conviction of any felony or any crime described in Iowa Code section 542.5(2);

        e.           The revocation of a professional license of any kind in this or any other jurisdiction; and

        f.            Such additional information as the board may require to determine if grounds exist to deny certification under 193A—subrule 3.1(2).

       9.3(2) The board may deny an application based on prior discipline imposed against the holder of a CPA certificate, license or permit, or a substantially equivalent foreign designation, or on any of the grounds listed in 193A—subrule 3.1(2).

[ARC 7715B, IAB 4/22/09, effective 7/1/09]