{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/54.1-4408.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/54.1-4408.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/54.1-4408.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/54.1-4408.html"}],"law_id":70412,"edition_id":1,"section_id":70412,"structure_id":14599,"section_number":"54.1-4408","catch_line":"Subpoenas","history":"2001, c. 832; 2007, c. 804.","full_text":"In addition to the authority granted in \u00a7 2.2-4022 to issue subpoenas and the right to issue subpoenas granted the Board, the Executive Director or a designated subordinate shall have the right to make an ex parte application to the circuit court for the city or county where evidence sought is kept or where a person or firm does business, for the issuance of a subpoena for the production of documents. The subpoena shall be requested to further the investigation of a sworn complaint within the jurisdiction of the Board by requesting production of any relevant records, documents, or physical or other evidence of any person or firm regulated by the Board. The court shall be authorized to issue and compel compliance with the subpoena upon a showing of reasonable cause. Upon determining that reasonable cause exists to believe that evidence may be destroyed or altered, the court may issue a subpoena for the production of documents requiring the immediate production of evidence.","order_by":null,"text":{"0":{"id":254117,"text":"In addition to the authority granted in \u00a7 2.2-4022 to issue subpoenas and the right to issue subpoenas granted the Board, the Executive Director or a designated subordinate shall have the right to make an ex parte application to the circuit court for the city or county where evidence sought is kept or where a person or firm does business, for the issuance of a subpoena for the production of documents. The subpoena shall be requested to further the investigation of a sworn complaint within the jurisdiction of the Board by requesting production of any relevant records, documents, or physical or other evidence of any person or firm regulated by the Board. The court shall be authorized to issue and compel compliance with the subpoena upon a showing of reasonable cause. Upon determining that reasonable cause exists to believe that evidence may be destroyed or altered, the court may issue a subpoena for the production of documents requiring the immediate production of evidence.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/54.1-4408\/","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 1 time. 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. That modification is as follows: in 2007, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?071+ful+CHAP0804\">804<\/a>.<\/p>","references":false,"refers_to":[{"id":77359,"section_number":"2.2-4022","catch_line":"Subpoenas, depositions and requests for admissions","order_by":null,"url":"\/2.2-4022\/"}],"permalink":{"id":244669,"object_type":"law","relational_id":70412,"identifier":"54.1-4408","token":"54.1\/VI\/44\/54.1-4408","url":"\/54.1-4408\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/54.1-4408\/","token":"54.1\/VI\/44\/54.1-4408","dublin_core":{"Title":"Subpoenas","Type":"Text","Format":"text\/html","Identifier":"\u00a7 54.1-4408","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>In addition to the authority granted in \u00a7&nbsp;<a class=\"law\" title=\"Subpoenas, depositions and requests for admissions\" href=\"\/2.2-4022\/\">2.2-4022<\/a> to <span class=\"dictionary\">issue<\/span> <span class=\"dictionary\">subpoenas<\/span> and the right to <span class=\"dictionary\">issue<\/span> <span class=\"dictionary\">subpoenas<\/span> granted the <span class=\"dictionary\">Board<\/span>, the <span class=\"dictionary\">Executive Director<\/span> or a designated subordinate shall have the right to make an <span class=\"dictionary\">ex parte<\/span> application to the <span class=\"dictionary\">circuit<\/span> <span class=\"dictionary\">court<\/span> for the city or county where <span class=\"dictionary\">evidence<\/span> sought is kept or where a person or <span class=\"dictionary\">firm<\/span> does business, for the issuance of a <span class=\"dictionary\">subpoena<\/span> for the production of documents. The <span class=\"dictionary\">subpoena<\/span> shall be requested to further the investigation of a sworn complaint within the <span class=\"dictionary\">jurisdiction<\/span> of the <span class=\"dictionary\">Board<\/span> by requesting production of any relevant records, documents, or physical or other <span class=\"dictionary\">evidence<\/span> of any person or <span class=\"dictionary\">firm<\/span> regulated by the <span class=\"dictionary\">Board<\/span>. The <span class=\"dictionary\">court<\/span> shall be authorized to <span class=\"dictionary\">issue<\/span> and compel compliance with the <span class=\"dictionary\">subpoena<\/span> upon a showing of reasonable cause. Upon determining that reasonable cause exists to believe that <span class=\"dictionary\">evidence<\/span> may be destroyed or altered, the <span class=\"dictionary\">court<\/span> may <span class=\"dictionary\">issue<\/span> a <span class=\"dictionary\">subpoena<\/span> for the production of documents requiring the immediate production of <span class=\"dictionary\">evidence<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nSUBPOENAS (\u00a7 54.1-4408)\n\nIn addition to the authority granted in \u00a7 2.2-4022 to issue subpoenas and the\nright to issue subpoenas granted the Board, the Executive Director or a\ndesignated subordinate shall have the right to make an ex parte application to\nthe circuit court for the city or county where evidence sought is kept or where\na person or firm does business, for the issuance of a subpoena for the\nproduction of documents. The subpoena shall be requested to further the\ninvestigation of a sworn complaint within the jurisdiction of the Board by\nrequesting production of any relevant records, documents, or physical or other\nevidence of any person or firm regulated by the Board. The court shall be\nauthorized to issue and compel compliance with the subpoena upon a showing of\nreasonable cause. Upon determining that reasonable cause exists to believe that\nevidence may be destroyed or altered, the court may issue a subpoena for the\nproduction of documents requiring the immediate production of evidence.\n\nHISTORY: 2001, c. 832; 2007, c. 804.","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}}