44-2125. Civil penalties in cease and desist proceedings After notice and an opportunity for a hearing in a proceeding instituted pursuant to article 16 of this chapter, if the commission finds that an independent certified public accountant has wilfully violated section 44-2123, subsection C or D, in addition to entering an order pursuant to article 16 of this chapter, the commission may impose a civil penalty against the independent certified public accountant and any other person that the commission finds was a cause of the violation.
Arizona Legal Code