{"data":{"id":"us-ky/krs-325.360","jurisdiction":"us-ky","citation":"KRS 325.360","heading":"Proceedings for violations of this chapter.","body":"(1) The board may conduct investigations of suspected violations of this chapter or the\nadministrative regulations promulgated by the board to determine whether there is\nprobable cause to institute proceedings against any person or firm for any violation\nunder this chapter, but an investigation under this section shall not be a prerequisite\nto proceedings. In aid of these investigations, the board or its designee may issue\nsubpoenas to compel witnesses to testify and to produce evidence. Subpoenas may\nbe served in person or by certified mail, return receipt requested.\n(2) The board may designate a member, or any other person of appropriate competence,\nto serve as investigating officer to conduct an investigation. Upon completion of an\ninvestigation, the investigating officer shall report to the board. The board shall then\nfind probable cause or lack of probable cause, or it shall request that the\ninvestigating officer investigate further. Until there has been a determination of\nprobable cause, the findings of the  investigating officer, the testimony and\ndocuments gathered in the investigation, and the fact of pendency of the\ninvestigation shall be treated as confidential information and shall not be disclosed\nto any person except law enforcement authorities and, t o the extent deemed\nnecessary in order to conduct the investigation, the subject of the investigation,\npersons whose complaints are being investigated, and witnesses questioned in the\ncourse of the investigation.\n(3) Upon a finding of probable cause, the b oard shall direct that a complaint be issued\npursuant to this section setting forth appropriate charges and a date for a hearing\nthat shall be conducted in accordance with KRS Chapter 13B. Upon a finding of a\nlack of probable cause, the board shall dismiss  the matter either with or without\nprejudice.\n(4) In any case where probable cause has been determined pursuant to this section, the\nboard may request the affected party to informally resolve the matter through\nmediation or otherwise.\n(5) A person or firm, after having been served with the notice of hearing and complaint\nas provided for in subsection (3) of this section, shall file a written response within\ntwenty (20) days from the date of service. If the respondent licensee fails to file a\ntimely response  or fails to appear at the hearing, the board may hear evidence\nagainst the respondent and may enter a final order as shall be justified by the\nevidence.\n(6) In a hearing under this section, the respondent may appear in person or, in the case\nof a firm, through a partner, shareholder, or other person with an ownership interest.\n(7) The evidence supporting the complaint shall be presented by the investigating\nofficer, by a board member designated for that purpose, or by counsel. A board\nmember who presents t he evidence, or who has conducted the investigation of the\nmatter under this section, shall not participate in the board's decision of the matter.\n(8) In a hearing under this section before the board or in acting upon the recommended\norder of a hearing off icer, a vote of a majority of all members of the board then in\noffice, other than a member disqualified by reason of subsection (7) of this section,\nshall be required to sustain any charge and to impose any penalty with respect\nthereto.\n(9) Any person adve rsely affected by any order of the board may obtain a review\nthereof by filing a written petition for review with the Franklin Circuit Court in\naccordance with KRS Chapter 13B.\n(10) On rendering a final order, the board shall examine its records to determi ne whether\nthe respondent is authorized or licensed to practice as a certified public accountant\nin any other state. If the board determines that the respondent is authorized or\nlicensed to practice in any other state, the board shall notify the board of\naccountancy of the other state of its action by mail within thirty (30) days of\nrendering the final order.\n(11) The board may exchange information relating to proceedings resulting in\ndisciplinary action against licensees with the boards of accountancy of o ther states\nand with other public authorities or private organizations having an interest in the\ninformation.","path":["KRS Chapter 325"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=31685","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:20Z","sha256":"e0470d2fceca100f4edffac52cd863ae4a3f94a7cb2bf4425d1f68d87ec5ce91","source_id":"us-ky","stale":false,"prev":"us-ky/krs-325.350","next":"us-ky/krs-325.370"},"notice":"GroundRules: Original legal text. Not legal advice."}