The board shall have the power to: Revoke, suspend, or refuse to issue, renew, or reinstate a license; impose a fine in an amount not to exceed thirty thousand dollars plus the board's investigative and legal costs in bringing charges against a certified public accountant, a licensee, a licensed firm, an applicant, a non-CPA violating the provisions of RCW
18.04.345, or a nonlicensee holding an ownership interest in a licensed firm; may impose full restitution to injured parties; may impose conditions precedent to renewal of a license; or may prohibit a nonlicensee from holding an ownership interest in a licensed firm, for any of the following causes:
(1) Dishonesty, fraud, or deceit in obtaining a license, or in any filings with the board;
(2) Dishonesty, fraud, or negligence while representing oneself as a nonlicensee owner holding an ownership interest in a licensed firm or a licensee;
(3) A violation of any provision of this chapter;
(4) A violation of a rule of professional conduct promulgated by the board under the authority granted by this chapter;
(5) Conviction of a crime or an act constituting a crime under:
(a) The laws of this state;
(b) The laws of another state, and which, if committed within this state, would have constituted a crime under the laws of this state; or
(c) Federal law;
(6) Cancellation, revocation, suspension, or refusal to renew the authority to practice as a certified public accountant by any other state for any cause other than failure to pay a fee or to meet the requirements of CPE in the other state;
(7) Suspension or revocation of the right to practice matters relating to public accounting before any state or federal agency;
For purposes of subsections (6) and (7) of this section, a certified copy of such revocation, suspension, or refusal to renew shall be prima facie evidence;
(8) Failure to maintain compliance with the requirements for issuance, renewal, or reinstatement of a license, or to report changes to the board;
(9) Failure to cooperate with the board by:
(a) Failure to furnish any papers or documents requested or ordered by the board;
(b) Failure to furnish in writing a full and complete explanation covering the matter contained in the complaint filed with the board or the inquiry of the board;
(c) Failure to respond to subpoenas issued by the board, whether or not the recipient of the subpoena is the accused in the proceeding;
(10) Failure by a nonlicensee owner of a licensed firm to comply with the requirements of this chapter or board rule;
(11) Failure to comply with an order of the board;
(12) Performance of any fraudulent act while holding a license or privilege issued under this chapter; and
(13) Making any false or misleading statement or certification, in support of an application for a license filed by another.
