WEST virginia Legislature
2016 regular session
House Bill 4312
By Delegates Howell, Arvon, Blair, R. Phillips, Hill, Hartman, Stansbury, McGeehan, R. Smith, Hamrick and Morgan
[Introduced January 27,
to the Committee on Government Organization]
A BILL to amend and reenact §30-9-3 of the Code of West Virginia, 1931, as amended, relating to adding citizen members to the Board of Accountancy; and providing for the disqualification of citizen members who become licensees.
Be it enacted by the Legislature of West Virginia:
That §30-9-3 of the Code of West Virginia, 1931, as amended, be amended and reenacted to read as follows:
ARTICLE 9. ACCOUNTANTS.
§30-9-3. Board of Accountancy; appointment; terms, qualifications of members; removal of members; compensation of members.
(a) The West Virginia Board of Accountancy is hereby continued.
(b) (1) Commencing with the
board terms beginning July 1,
2001 2016, the board shall consist of seven members appointed for terms of three years by
the Governor with the advice and consent of the Senate. Five Three
members must be certified public accountants; one member must be a public
accountant so long as twenty-five or more public accountants are registered by the
board, but if there are fewer than twenty-five public accountants registered by
the board, then the member may be either a public accountant or a certified
public accountant three members must
be retired, inactive, or emeritus members under the provisions of this article,
and may not be licensed to practice under the provisions of this article; and one member must be a citizen member who is a
resident of this state, who is not licensed under the provisions of this
article and who also is not a bookkeeper, enrolled agent or a person who
provides or offers to provide to the public any bookkeeping, tax preparation,
financial advisory or insurance service: Provided, That the members of
the board in office on July 1, 2001 2016, shall continue to serve
until their respective terms expire.
(2) Each licensed member of the board, at the time of his or her appointment, must have held a license in this state for a period of not less than five years immediately preceding the appointment and each member must be a resident of this state during the appointment term.
Each appointment of a public accountant,
whether for a full term or to fill a vacancy, must be made by the Governor from
among three nominees selected by the West Virginia public accountants
association and each appointment of a certified public accountant, whether for
a full term or to fill a vacancy, must be made by the Governor from among three
nominees selected by the West Virginia society of certified public accountants:
Provided, That when the appointment of a certified public accountant is
to fill the seat held on July 1,
2001 2016, by a public
accountant, then the appointment, whether for a full term or to fill a vacancy,
must be made by the Governor from among three nominees selected by the West
Virginia Public Accountants Association. When the appointment is for a full
term, the nominations must be submitted to the Governor not later than eight
months prior to the date on which the appointment will become effective. When
the appointment is to fill a vacancy, the nominations must be submitted to the
Governor within ten days after a request for the nominations has been made by
the Governor to the president of the West Virginia society of certified public
accountants or president of the West Virginia public accountants association.
If the society or the association fails to submit to the Governor nominations
for an appointment in accordance with the requirements of this section, the
Governor may make the appointment without the nominations.
(c) No member may serve more than two consecutive full terms, and any member having served two full terms may not be appointed for one year after completion of his or her second full term. A member shall continue to serve until his or her successor has been appointed and qualified.
(d) If a board member is unable to complete a term, the Governor shall appoint a person of similar qualifications to complete the unexpired term: Provided, That if the board member is a certified public accountant or public accountant, the Governor shall appoint a person from any nominees submitted pursuant to subdivision (3), subsection (b) of this section. Each vacancy occurring on the board must be filled by appointment within sixty days after the vacancy is created.
(e) The Governor may remove any member from the board for neglect of duty, incompetency or official misconduct.
(f) Any licensed member of the board shall immediately and automatically forfeit his or her membership if he or she has his or her certificate or registration suspended or revoked by the board; any member who is unlicensed or who holds a retired, inactive, or emeritus license immediately and automatically forfeits his or her membership on the board if he or she obtains an active license that would permit him or her to practice under the provisions of this article, or obtains a similar license from another jurisdiction, and any member of the board shall immediately and automatically forfeit his or her membership if he or she is convicted of a felony under the laws of any state or the United States, or becomes a nonresident of this state.
(g) Each member of the board shall receive compensation and expense reimbursement in accordance with section eleven, article one of this chapter.
NOTE: The purpose of this bill is to add citizen and nonpracticing members to the board and to provide for their removal upon obtaining an active license.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.