(j) Any person or firm adversely affected by any order of the Board entered after a hearing under this § 35111 may obtain review thereof by filing a written petition for review with the Superior Court of Guam within thirty (30) days after the entry of said order. The procedures for review and the scope of the review shall be as specified in the Administrative Adjudication Law. However all hearings conducted pursuant to this Section shall be conducted in accordance with the procedures specified in this Section rather than those under the Administrative Adjudication Law. (k) In any case where the Board renders a decision imposing discipline under §§ 35109, 35111, or 35122, against a licensee or CPA firm, or an individual granted privileges under § 35122, the Board shall examine its records to determine whether the licensee or CPA firm, or individual holds a license or permit or practice privilege in any other State or is subject to the PCAOB’s authority; and if so, the Board shall notify the State Boards of Accountancy and any other regulatory authorities, including the PCAOB if applicable, of its decision, immediately in the case of a consent order and in all other cases when the time for petitioning for review of the Board’s decision has expired. Such immediate notice shall indicate whether or not the consent order has been petitioned for review and whether or not the subject order has been stayed. Subject to § 35104(j) of this Chapter, the Board may also furnish information relating to proceedings resulting in disciplinary action to other public authorities and to private professional organizations having a disciplinary interest in the licensee or CPA firm or individual. Where a petition for review has been filed pursuant to § 35111(j), the notification and furnishing of information provided for in this Subsection
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shall await the resolution of such review and, if the resolution is in favor of the licensee or CPA firm, or individual granted privileges under § 35122 of this Chapter, no such notification or furnishing of information shall be made. (l) A licensee, a holder of a certificate, or an individual with privileges under §35122 against whom a complaint has been issued under this §35111 may waive in writing his right to a hearing before the Board on such charge(s), thus sustaining the charge(s), and accepting such penalty as may be imposed by the Board with respect thereto. SOURCE: Subsection (l) added by P.L. 28-118:20 (Apr 26, 2006). Subsection (k) amended by P.L. 33-193:24 (Dec. 15, 2016).