It would be unusual for a DUI conviction to lead to the suspension of a CPA license, but it is possible depending on the circumstances. Nebraska law requires that CPAs be licensed through the state. As with most other professions that require governmental licensure, public accountants must follow a code of ethics and professional responsibility to qualify for and retain their licenses. Public accountants must retain the trust of the community they serve. A criminal conviction has the potential to threaten that trust and thus can impede the accountant’s ability to work effectively. Though there are very limited circumstances in which a DUI conviction can threaten a CPA’s professional license, consulting a knowledgeable defense attorney is advisable.
What is a DUI?
DUI is the common acronym for Driving Under the Influence of drugs or alcohol. Driving under the influence is a Class W Misdemeanor in Nebraska. According to Neb. Rev. Stat. §60-6,196, a person may be convicted of driving under the influence with a Blood Alcohol Concentration of .08% or higher. Additionally, it is possible to be convicted of a DUI for showing signs of impairment due to any amount of alcohol or drugs while driving.
The severity of the criminal penalties for DUIs depend on many factors including the extent of the driver’s impairment and the person’s driving history. Legal penalties for a DUI conviction can range from seven days imprisonment and a $500 fine to a year of imprisonment and a $1,000 fine even when no damage results. Professional consequences can similarly vary depending on the individual circumstances of the case. A knowledgeable defense attorney can help professional public accountants understand how their unique facts are likely to impact the outcome of both legal and professional disciplinary proceedings.
Understanding the Codes of Professional Conduct
The Nebraska State Board of Public Accountancy issues licenses to CPAs in Nebraska and is also responsible for suspending or revoking these licenses. According to the Public Accountancy Act, 1-112, to enable the Board to “maintain a high standard of integrity and dignity in the profession” the Nebraska Legislature has delegated power to the Board of Public Accountancy to create rules of professional conduct. Under this authority, the Board elaborated on the character and fitness requirements for applicants that lists grounds for denying an application for licensure. Most of these character and fitness standards are founded on the requirement that CPAs be honest in all things. Any legal conviction or action that indicates lack of honesty can be a violation of the character and fitness requirements for the profession.
The Public Accountancy Act also outlines the grounds for formal disciplinary action against a current CPA license holder. Though DUI is not an offense listed as grounds for such discipline, any criminal conviction that has an element of fraud or dishonesty is grounds for discipline. Additionally, violating rules and requirements the Board sets can likewise be grounds for discipline. If a DUI conviction reveals evidence of severe dishonesty, a CPA’s license may be at risk.
How a CPA License Defense Attorney Can Help
Though a DUI conviction can be overwhelming and create serious consequences, it often does not lead to professional discipline. Because each case is so fact-specific, however, it is not guaranteed that this will always be the case. As such, it is important for a CPA facing DUI charges to work with an attorney who can look at each detail and prepare, if necessary, to protect the CPA’s professional interests. Berry Law Firm’s experienced defense attorneys can help CPAs with their legal charges and advise on their possible professional ramifications. A thorough, relentless attorney can provide peace of mind and clarity in the face of uncertainty.
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Sources
State of Nebraska
Neb. Rev. Stat. §60-6,196
Neb. Rev. Stat. §28-106
State v. Daly, 278 Neb. 903, 775 N.W.2d 47 (2009); State v. Taylor, 310 Neb. 376
