30 chapters · 727 sections in this title.
22 GCA § 35106 Issuance and Renewal of Licenses, and Maintenance of
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Competency. (a) The Board shall grant or renew licenses to persons who make application and demonstrate: (1) that their qualifications, including where applicable, the qualifications prescribed by § 35105, are in accordance with the following Subsections of this Section, or (2) t…
22 GCA § 35107 Firm Permits to Practice, Attest and Compilation Competency
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and Peer Review. (a) The Board shall grant or renew permits to practice as a CPA firm to applicants that demonstrate their qualifications therefor in accordance with this Section. (1) The following must hold a permit issued under this Section: (A) any firm with an office in Guam …
22 GCA § 35108 Appointment of Director of the Department of Revenue and
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Taxation as Agent. Application by a person or a CPA firm not a resident of Guam for a license under § 35106, or a Firm Permit to Practice under § 35107, shall constitute appointment of the Director of the Department of Revenue and Taxation as the applicant=s agent upon whom proce…
22 GCA § 35109 Enforcement and Grounds for Discipline
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(a) After notice and hearing pursuant to § 35111 of this Chapter, the Board may revoke any certificate, licenses, or Firm Permit to Practice issued under § 35105, § 35106, or § 35107 or corresponding provisions of prior law, or revoke or limit privileges under § 35122; suspend an…