J. MILLARD TAWES, GOVERNOR                             1449

holder of an enrollment certificate who fails to renew the same at
the end of any year may renew it for any subsequent year on pay-
ment to the Board of the current renewal fee, plus an amount equal
to the total of the renewal fees for the intervening years but not
to exceed $50.

(d) The Board shall have printed and published for public dis-
tribution as soon as practicable after January 1 of each year an
annual register which shall contain the names arranged alphabeti-
cally by classifications of all persons and partnerships holding en-
rollment certificates issued under this section, the names of the
members of the Board, and such other matters as the Board may
deem proper. Copies of the register shall be mailed to all holders of
enrollment certificates, and to such other persons as the Board may
determine.

11.

(a)   After written notice and reasonable opportunity for a hear-
ing as provided in Section 12 the Board may revoke, suspend for
not more than three years, or refuse to grant or renew, any certif-
icate, registration or enrollment to practice of any person or part-
nership issued or issuable under this or any previous law, or may
censure the holder thereof, for any one or combination of the follow-
ing causes:

(1)   Fraud or deceit in obtaining or applying for any such certif-
icate, registration or enrollment or dishonesty, fraud or gross neg-
ligence PROFESSIONAL INCOMPETENCE in the practice of pub-
lic accounting.

(2)  Conviction of a felony, or of any crime an element of which
is dishonesty or fraud, INVOLVING MORAL TURPITUDE under
laws of any state or of the United States.

(3)  Violation of any provision of Section 13 of this article. ,or of
a rule of professional conduct promulgated by the Board under the
authority granted by Section 1 (g).

(4) Revocation, suspension or refusal to renew authority to prac-
tice public accounting in any other state for any cause except failure
to pay an annual fee; or suspension or revocation of the right to
practice before any state or federal agency.

(5) Conduct discreditable to the public accounting profession.

(5) In the case of partnership, any of the causes enumerated
above; and in addition, failure or cessation of the partnership to have
all of the qualifications prescribed in Section 6 or 8 for registra-
tion; or revocation, suspension or refusal to grant or renew the
certificate, registration or enrollment to practice of any partner.

(b)   Upon application in writing and after a hearing, the Board
may reinstate, reissue, or modify the suspension of any certificate,
registration or enrollment certificate which has been revoked or
suspended.

12.

The Board may initiate proceedings under this article either on
its own motion or on the complaint of any person. Such proceedings