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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>70412</law_id><section_number>54.1-4408</section_number><catch_line>Subpoenas</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="54.1">Professions and Occupations</unit><unit label="subtitle" level="2" order_by="1" identifier="VI">Professions Regulated by Other Entities</unit><unit label="chapter" level="3" order_by="1" identifier="44">Public Accountants</unit></structure><text>
						<section><p>In addition to the authority granted in &#xA7;&#xA0;<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></text><history>2001, c. 832; 2007, c. 804.</history><metadata></metadata></law>
