After notice and hearing as provided in section 542C.23, the board shall revoke the registration and permit to practice of a partnership, corporation, or limited liability company if at any time it does not possess the qualifications prescribed by the section of this chapter under which it qualified for registration.
After notice and hearing as provided in section 542C.23, the board may revoke or suspend the registration of a partnership, corporation, or limited liability company, or may revoke, suspend, or refuse to renew its permit to practice or may censure the holder of any such permit for any of the following additional causes:
1. The revocation or suspension of the certificate, registration, or license or the revocation or suspension or refusal to renew the permit to practice of any member, partner, officer, or shareholder.
2. The cancellation, revocation, suspension, or refusal to renew the authority of the partnership, corporation, or limited liability company, or any member, partner, officer, or shareholder thereof to practice public accounting in any other state for any cause other than failure to pay appropriate fees in such other state.
[C75, 77, 79, 81, § 116.22]
C93, § 542C.22
93 Acts, ch 19, §7
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