Regulations on Sanctions of the Professional College of Architects of Honduras
- Published: January 28, 2005
- Category: Commercial
Summary
This regulation establishes the system of sanctions that the Honduran College of Commercial Accountants and Public Accountants can apply to members who fail to comply with their obligations. Sanctions range from warnings and fines of up to 2,000 lempiras to temporary suspension or permanent cancellation of professional registration, depending on the severity of the violation and whether there is recidivism.
Articles
The College of Commercial Experts and Public Accountants of Honduras shall oversee, by means of the Court of Honor, that sanctions are enforced in accordance with what is established in its Organic Law and Regulations.
Any Commercial Expert and Public Accountant who violates any provision of this law shall incur a fault and the Central Executive Board is authorized to impose administrative fines that shall not exceed TWO THOUSAND LEMPIRAS (Lps. 2,000.00) per violation of the law. The imposition of the fine and its amount shall be directly related to the type and severity of the violation.
Upon recommendation of the Court of Honor, in accordance with the provisions of Article No. 42 of the Organic Law of the College of Commercial Experts and Public Accountants of Honduras, the Central Executive Board may impose the following sanctions:
- a)
Written reprimand in case of minor infractions.
- b)
Fines of ONE THOUSAND LEMPIRAS (L. 1,000.00) up to TWO THOUSAND LEMPIRAS (L. 2,000.00) for failure to comply with obligations as a member.
- c)
Public Reprimand before the Executive Board and/or the General Assembly for having violated professional ethics or attempted against the decorum and prestige of the college, the profession, and the members.
- d)
Disqualification for holding elective or appointed positions within the college.
- e)
Temporary suspension of membership status and the corresponding disqualification from professional practice for non-payment of economic obligations to the college; in this case the sanction shall last until the member brings their payment obligations current.
- f)
Temporary suspension from the practice of their profession for six (6) months up to three (3) years.
The following are grounds for suspension of registration in the professional registry of individuals or professional organizations of the College of Commercial Experts and Public Accountants of Honduras: a) Mental derangement, habitual intoxication, or other vice or serious incapacity duly proven. b) Reoffending for the third time in grounds that give rise to the imposition of fines. The sanctions previously described shall be applicable in each case for a period of six (6) months up to three (3) years.
The following are grounds for cancellation of registration in the College's registry:
- a)
Having been subject to severe sanction by the Central Executive Board and/or conviction for a common crime by the courts of Justice of the country within the ten (10) preceding years.
- b)
Failure to comply with the Organic Law of the College and its Regulations, the Code of Ethics, and the resolutions issued by the Assembly and the Central Executive Board, as well as declaring oneself in rebellion against the College's authorities.
- c)
Manifest breach of the International Financial Reporting Standards, of generally accepted accounting principles, of audit standards, and of all those related to the accounting profession.
- d)
Having practiced the profession during the period of suspension of registration.
- e)
Being a recidivist for the third time in sanctions of suspension for reasons of professional practice.
- f)
Having obtained registration based on false, forged, or altered documents.
Disciplinary investigations may be initiated ex officio or as a consequence of a duly substantiated complaint or communication.
The Court of Honor shall impose the following sanctions according to the infractions:
- •
Private reprimand
- •
Public reprimand
- •
Fines
- •
Temporary suspension of their rights as a member.
- •
Definitive cancellation as a member of the College of Commercial Experts and Public Accountants of Honduras.
This regulation shall enter into force as of the day following its approval by the General Assembly of the College and shall be published in the Official Gazette La Gaceta. Tegucigalpa MDC, January 28, 2005.
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