{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/54.1-4407.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/54.1-4407.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/54.1-4407.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/54.1-4407.html"}],"law_id":62850,"edition_id":1,"section_id":62850,"structure_id":14599,"section_number":"54.1-4407","catch_line":"Enforcement of laws by the Executive Director or investigators; authority of investigators appointed by the Executive Director","history":"2001, c. 832; 2004, c. 602; 2007, c. 804; 2024, cc. 654, 677.","full_text":"A\n\nThe Executive Director or investigators appointed by him shall:1\n\nBe sworn to enforce the statutes and regulations pertaining to the Board;2\n\nHave the authority to investigate violations of the statutes and regulations that the Executive Director is required to enforce;3\n\nHave the authority to issue summonses for violations of the provisions of this chapter or regulations promulgated by the Board.B\n\nIn the event a person or entity that is issued a summons by the Executive Director or investigators appointed by him fails or refuses to discontinue the unlawful acts or refuses to give a written promise to appear at the time and place specified in the summons, the Executive Director or the investigators may appear before a magistrate or other issuing authority having jurisdiction to obtain a criminal warrant under &#xA7; 19.2-72.C\n\nThe Executive Director and all investigators appointed by the Executive Director are vested with the authority to administer oaths or affirmations (i) for the purpose of receiving complaints and conducting investigations of violations of the provisions of this chapter or any regulations promulgated by the Board or (ii) in connection with any investigation conducted on behalf of the Board. The Executive Director and the investigators are vested with the authority to (a) obtain, serve, and execute any warrant, paper, or process issued by any court or magistrate or by the Board under the authority of the Executive Director and (b) request and receive criminal history information under the provisions of &#xA7; 19.2-389.D\n\nThe authority of the Executive Director shall include the ability to request and receive reports from the Central Criminal Records Exchange to be used for the purpose of the investigative and enforcement authority of the Executive Director and not to be disseminated except as provided for in this section.","order_by":null,"text":{"0":{"id":229107,"text":"The Executive Director or investigators appointed by him shall:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":229108,"text":"Be sworn to enforce the statutes and regulations pertaining to the Board;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":229109,"text":"Have the authority to investigate violations of the statutes and regulations that the Executive Director is required to enforce;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":229110,"text":"Have the authority to issue summonses for violations of the provisions of this chapter or regulations promulgated by the Board.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"B"},"4":{"id":229111,"text":"In the event a person or entity that is issued a summons by the Executive Director or investigators appointed by him fails or refuses to discontinue the unlawful acts or refuses to give a written promise to appear at the time and place specified in the summons, the Executive Director or the investigators may appear before a magistrate or other issuing authority having jurisdiction to obtain a criminal warrant under &#xA7; 19.2-72.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A3","next_prefix":"C"},"5":{"id":229112,"text":"The Executive Director and all investigators appointed by the Executive Director are vested with the authority to administer oaths or affirmations (i) for the purpose of receiving complaints and conducting investigations of violations of the provisions of this chapter or any regulations promulgated by the Board or (ii) in connection with any investigation conducted on behalf of the Board. The Executive Director and the investigators are vested with the authority to (a) obtain, serve, and execute any warrant, paper, or process issued by any court or magistrate or by the Board under the authority of the Executive Director and (b) request and receive criminal history information under the provisions of &#xA7; 19.2-389.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"6":{"id":229113,"text":"The authority of the Executive Director shall include the ability to request and receive reports from the Central Criminal Records Exchange to be used for the purpose of the investigative and enforcement authority of the Executive Director and not to be disseminated except as provided for in this section.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":14599,"edition_id":1,"name":"Public Accountants","identifier":"44","label":"chapter","depth":3,"order_by":1,"parent_id":14598,"metadata":{},"date_created":"2026-06-26 03:48:49","date_modified":"2026-06-26 03:48:49","permalink":{"id":244631,"object_type":"structure","relational_id":14599,"identifier":"44","token":"54.1\/VI\/44","url":"\/54.1\/VI\/44\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14598,"edition_id":1,"name":"Professions Regulated by Other Entities","identifier":"VI","label":"subtitle","depth":2,"order_by":1,"parent_id":12754,"metadata":{},"date_created":"2026-06-26 03:48:49","date_modified":"2026-06-26 03:48:49","permalink":{"id":244629,"object_type":"structure","relational_id":14598,"identifier":"VI","token":"54.1\/VI","url":"\/54.1\/VI\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12754,"edition_id":1,"name":"Professions and Occupations","identifier":"54.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":239313,"object_type":"structure","relational_id":12754,"identifier":"54.1","token":"54.1","url":"\/54.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":77707,"structure_id":14599,"section_number":"54.1-4400","catch_line":"Definitions","url":"\/54.1-4400\/","token":"54.1\/VI\/44\/54.1-4400","metadata":false},{"id":65495,"structure_id":14599,"section_number":"54.1-4401","catch_line":"Applicability of chapter","url":"\/54.1-4401\/","token":"54.1\/VI\/44\/54.1-4401","metadata":false},{"id":76023,"structure_id":14599,"section_number":"54.1-4402","catch_line":"Board; membership; qualifications; powers and duties","url":"\/54.1-4402\/","token":"54.1\/VI\/44\/54.1-4402","metadata":false},{"id":81120,"structure_id":14599,"section_number":"54.1-4403","catch_line":"General powers and duties of the Board","url":"\/54.1-4403\/","token":"54.1\/VI\/44\/54.1-4403","metadata":false},{"id":63559,"structure_id":14599,"section_number":"54.1-4404","catch_line":"Board to employ Executive Director; legal counsel","url":"\/54.1-4404\/","token":"54.1\/VI\/44\/54.1-4404","metadata":false},{"id":73724,"structure_id":14599,"section_number":"54.1-4405","catch_line":"Board of Accountancy Fund; receipts; disbursements","url":"\/54.1-4405\/","token":"54.1\/VI\/44\/54.1-4405","metadata":false},{"id":76188,"structure_id":14599,"section_number":"54.1-4405.1","catch_line":"Board of Accountancy Trust Account; creation; expenditures; excess moneys","url":"\/54.1-4405.1\/","token":"54.1\/VI\/44\/54.1-4405.1","metadata":false},{"id":62977,"structure_id":14599,"section_number":"54.1-4406","catch_line":"Powers and duties of the Executive Director","url":"\/54.1-4406\/","token":"54.1\/VI\/44\/54.1-4406","metadata":false},{"id":62850,"structure_id":14599,"section_number":"54.1-4407","catch_line":"Enforcement of laws by the Executive Director or investigators; authority of investigators appointed by the Executive Director","url":"\/54.1-4407\/","token":"54.1\/VI\/44\/54.1-4407","metadata":false},{"id":70412,"structure_id":14599,"section_number":"54.1-4408","catch_line":"Subpoenas","url":"\/54.1-4408\/","token":"54.1\/VI\/44\/54.1-4408","metadata":false},{"id":73633,"structure_id":14599,"section_number":"54.1-4409","catch_line":"Repealed","url":"\/54.1-4409\/","token":"54.1\/VI\/44\/54.1-4409","metadata":false},{"id":71993,"structure_id":14599,"section_number":"54.1-4409.1","catch_line":"Licensing requirements for persons","url":"\/54.1-4409.1\/","token":"54.1\/VI\/44\/54.1-4409.1","metadata":false},{"id":76842,"structure_id":14599,"section_number":"54.1-4409.2","catch_line":"How a person may obtain a Virginia license","url":"\/54.1-4409.2\/","token":"54.1\/VI\/44\/54.1-4409.2","metadata":false},{"id":76079,"structure_id":14599,"section_number":"54.1-4410","catch_line":"Repealed","url":"\/54.1-4410\/","token":"54.1\/VI\/44\/54.1-4410","metadata":false},{"id":84949,"structure_id":14599,"section_number":"54.1-4411","catch_line":"Practice privilege provisions for persons who hold the license of another state","url":"\/54.1-4411\/","token":"54.1\/VI\/44\/54.1-4411","metadata":false},{"id":73017,"structure_id":14599,"section_number":"54.1-4412","catch_line":"Repealed","url":"\/54.1-4412\/","token":"54.1\/VI\/44\/54.1-4412","metadata":false},{"id":80082,"structure_id":14599,"section_number":"54.1-4412.1","catch_line":"Licensing requirements for firms","url":"\/54.1-4412.1\/","token":"54.1\/VI\/44\/54.1-4412.1","metadata":false},{"id":81954,"structure_id":14599,"section_number":"54.1-4413","catch_line":"Repealed","url":"\/54.1-4413\/","token":"54.1\/VI\/44\/54.1-4413","metadata":false},{"id":72351,"structure_id":14599,"section_number":"54.1-4413.2","catch_line":"Issuance, renewal, and reinstatement of licenses and lifting the suspension of privileges","url":"\/54.1-4413.2\/","token":"54.1\/VI\/44\/54.1-4413.2","metadata":false},{"id":81324,"structure_id":14599,"section_number":"54.1-4413.3","catch_line":"Standards of conduct and practice","url":"\/54.1-4413.3\/","token":"54.1\/VI\/44\/54.1-4413.3","metadata":false},{"id":57633,"structure_id":14599,"section_number":"54.1-4413.4","catch_line":"Penalties","url":"\/54.1-4413.4\/","token":"54.1\/VI\/44\/54.1-4413.4","metadata":false},{"id":86268,"structure_id":14599,"section_number":"54.1-4413.5","catch_line":"Confidential consent agreements","url":"\/54.1-4413.5\/","token":"54.1\/VI\/44\/54.1-4413.5","metadata":false},{"id":63959,"structure_id":14599,"section_number":"54.1-4414","catch_line":"Prohibited acts","url":"\/54.1-4414\/","token":"54.1\/VI\/44\/54.1-4414","metadata":false},{"id":56105,"structure_id":14599,"section_number":"54.1-4415","catch_line":"Exemptions from unlawful acts","url":"\/54.1-4415\/","token":"54.1\/VI\/44\/54.1-4415","metadata":false},{"id":65607,"structure_id":14599,"section_number":"54.1-4416","catch_line":"Board's powers with respect to hearings under this chapter","url":"\/54.1-4416\/","token":"54.1\/VI\/44\/54.1-4416","metadata":false},{"id":63703,"structure_id":14599,"section_number":"54.1-4417","catch_line":"Repealed","url":"\/54.1-4417\/","token":"54.1\/VI\/44\/54.1-4417","metadata":false},{"id":64058,"structure_id":14599,"section_number":"54.1-4418","catch_line":"Recovery of cost after grant of formal fact-finding","url":"\/54.1-4418\/","token":"54.1\/VI\/44\/54.1-4418","metadata":false},{"id":66516,"structure_id":14599,"section_number":"54.1-4419","catch_line":"Repealed","url":"\/54.1-4419\/","token":"54.1\/VI\/44\/54.1-4419","metadata":false},{"id":69333,"structure_id":14599,"section_number":"54.1-4420","catch_line":"Repealed","url":"\/54.1-4420\/","token":"54.1\/VI\/44\/54.1-4420","metadata":false},{"id":57198,"structure_id":14599,"section_number":"54.1-4421","catch_line":"Biennial report","url":"\/54.1-4421\/","token":"54.1\/VI\/44\/54.1-4421","metadata":false},{"id":62207,"structure_id":14599,"section_number":"54.1-4422","catch_line":"Expired","url":"\/54.1-4422\/","token":"54.1\/VI\/44\/54.1-4422","metadata":false},{"id":77879,"structure_id":14599,"section_number":"54.1-4423","catch_line":"Use of consultants in investigations","url":"\/54.1-4423\/","token":"54.1\/VI\/44\/54.1-4423","metadata":false},{"id":72620,"structure_id":14599,"section_number":"54.1-4424","catch_line":"Certain information not to be made public","url":"\/54.1-4424\/","token":"54.1\/VI\/44\/54.1-4424","metadata":false},{"id":65630,"structure_id":14599,"section_number":"54.1-4425","catch_line":"Time for filing complaints against CPAs or CPA firms","url":"\/54.1-4425\/","token":"54.1\/VI\/44\/54.1-4425","metadata":false}],"previous_section":{"id":62977,"structure_id":14599,"section_number":"54.1-4406","catch_line":"Powers and duties of the Executive Director","url":"\/54.1-4406\/","token":"54.1\/VI\/44\/54.1-4406","metadata":false},"next_section":{"id":70412,"structure_id":14599,"section_number":"54.1-4408","catch_line":"Subpoenas","url":"\/54.1-4408\/","token":"54.1\/VI\/44\/54.1-4408","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/54.1-4407\/","history_text":"<p>This law was first created in 2001. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?011+ful+CHAP0832\">832<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2004, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?041+ful+CHAP0602\">602<\/a>; in 2007, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?071+ful+CHAP0804\">804<\/a>; in 2024, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?241+ful+CHAP0654\">654<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?241+ful+CHAP0677\">677<\/a>.<\/p>","references":[{"id":81089,"section_number":"19.2-389","catch_line":"(Effective July 1, 2026) Dissemination of criminal history record information","order_by":null,"url":"\/19.2-389\/"}],"refers_to":false,"permalink":{"id":244665,"object_type":"law","relational_id":62850,"identifier":"54.1-4407","token":"54.1\/VI\/44\/54.1-4407","url":"\/54.1-4407\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/54.1-4407\/","token":"54.1\/VI\/44\/54.1-4407","dublin_core":{"Title":"Enforcement of laws by the Executive Director or investigators; authority of investigators appointed by the Executive Director","Type":"Text","Format":"text\/html","Identifier":"\u00a7 54.1-4407","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> The <span class=\"dictionary\">Executive Director<\/span> or investigators appointed by him shall: <a id=\"paragraph-229107\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/54.1-4407\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"A1\" class=\"indent-1\"><p><span class=\"prefix-number\">1.<\/span> Be sworn to enforce the <span class=\"dictionary\">statutes<\/span> and regulations pertaining to the <span class=\"dictionary\">Board<\/span>; <a id=\"paragraph-229108\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/54.1-4407\/#A1\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"A2\" class=\"indent-1\"><p><span class=\"prefix-number\">2.<\/span> Have the authority to investigate violations of the <span class=\"dictionary\">statutes<\/span> and regulations that the <span class=\"dictionary\">Executive Director<\/span> is required to enforce; <a id=\"paragraph-229109\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/54.1-4407\/#A2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"A3\" class=\"indent-1\"><p><span class=\"prefix-number\">3.<\/span> Have the authority to <span class=\"dictionary\">issue<\/span> summonses for violations of the provisions of this chapter or regulations promulgated by the <span class=\"dictionary\">Board<\/span>. <a id=\"paragraph-229110\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/54.1-4407\/#A3\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> In the event a person or entity that is issued a <span class=\"dictionary\">summons<\/span> by the <span class=\"dictionary\">Executive Director<\/span> or investigators appointed by him fails or refuses to discontinue the unlawful acts or refuses to give a written promise to appear at the time and place specified in the <span class=\"dictionary\">summons<\/span>, the <span class=\"dictionary\">Executive Director<\/span> or the investigators may appear before a <span class=\"dictionary\">magistrate<\/span> or other issuing authority having <span class=\"dictionary\">jurisdiction<\/span> to obtain a criminal warrant under &#xA7; <a class=\"law\" title=\"When it may issue; what to recite and require\" href=\"\/19.2-72\/\">19.2-72<\/a>. <a id=\"paragraph-229111\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/54.1-4407\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C\"><p><span class=\"prefix-number\">C.<\/span> The <span class=\"dictionary\">Executive Director<\/span> and all investigators appointed by the <span class=\"dictionary\">Executive Director<\/span> are vested with the authority to administer <span class=\"dictionary\">oaths<\/span> or affirmations (i) for the purpose of receiving complaints and conducting investigations of violations of the provisions of this chapter or any regulations promulgated by the <span class=\"dictionary\">Board<\/span> or (ii) in connection with any investigation conducted on behalf of the <span class=\"dictionary\">Board<\/span>. The <span class=\"dictionary\">Executive Director<\/span> and the investigators are vested with the authority to (a) obtain, serve, and execute any warrant, paper, or process issued by any <span class=\"dictionary\">court<\/span> or <span class=\"dictionary\">magistrate<\/span> or by the <span class=\"dictionary\">Board<\/span> under the authority of the <span class=\"dictionary\">Executive Director<\/span> and (b) request and receive criminal history information under the provisions of &#xA7; <a class=\"law\" title=\"(Effective July 1, 2026) Dissemination of criminal history record information\" href=\"\/19.2-389\/\">19.2-389<\/a>. <a id=\"paragraph-229112\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/54.1-4407\/#C\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"D\"><p><span class=\"prefix-number\">D.<\/span> The authority of the <span class=\"dictionary\">Executive Director<\/span> shall include the ability to request and receive reports from the Central Criminal Records Exchange to be used for the purpose of the investigative and enforcement authority of the <span class=\"dictionary\">Executive Director<\/span> and not to be disseminated except as provided for in this section. <a id=\"paragraph-229113\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/54.1-4407\/#D\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nENFORCEMENT OF LAWS BY THE EXECUTIVE DIRECTOR OR INVESTIGATORS; AUTHORITY OF\nINVESTIGATORS APPOINTED BY THE EXECUTIVE DIRECTOR (\u00a7 54.1-4407)\n\nA. The Executive Director or investigators appointed by him shall:\n\n   1. Be sworn to enforce the statutes and regulations pertaining to the Board;\n\n   2. Have the authority to investigate violations of the statutes and\n   regulations that the Executive Director is required to enforce;\n\n   3. Have the authority to issue summonses for violations of the provisions of\n   this chapter or regulations promulgated by the Board.\n\nB. In the event a person or entity that is issued a summons by the Executive\nDirector or investigators appointed by him fails or refuses to discontinue the\nunlawful acts or refuses to give a written promise to appear at the time and\nplace specified in the summons, the Executive Director or the investigators may\nappear before a magistrate or other issuing authority having jurisdiction to\nobtain a criminal warrant under &#xA7; 19.2-72.\n\nC. The Executive Director and all investigators appointed by the Executive\nDirector are vested with the authority to administer oaths or affirmations (i)\nfor the purpose of receiving complaints and conducting investigations of\nviolations of the provisions of this chapter or any regulations promulgated by\nthe Board or (ii) in connection with any investigation conducted on behalf of\nthe Board. The Executive Director and the investigators are vested with the\nauthority to (a) obtain, serve, and execute any warrant, paper, or process\nissued by any court or magistrate or by the Board under the authority of the\nExecutive Director and (b) request and receive criminal history information\nunder the provisions of &#xA7; 19.2-389.\n\nD. The authority of the Executive Director shall include the ability to request\nand receive reports from the Central Criminal Records Exchange to be used for\nthe purpose of the investigative and enforcement authority of the Executive\nDirector and not to be disseminated except as provided for in this section.\n\nHISTORY: 2001, c. 832; 2004, c. 602; 2007, c. 804; 2024, cc. 654, 677.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}