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November 19, 2024 Clear | 48°F
The 193rd General Court of the Commonwealth of Massachusetts

Section 34: Board of public accountancy; officers; records of proceedings; register; meetings

Section 34. (a) The board shall annually elect a chairman and a secretary from its members. The board shall hold meetings at such times as it shall determine, and may adopt, revoke and amend from time to time regulations for the orderly conduct of its internal affairs and practice. A majority of the board shall constitute a quorum for the transaction of business.

The board shall keep records of its proceedings. In any judicial proceeding, civil or criminal, arising out of or founded upon any provision of sections eighty-seven A to eight-seven E, inclusive, of chapter one hundred and twelve, certified copies of any such records made in the performance of any duty of the board shall be admissible in evidence as tending to prove the content of said records.

The board shall maintain a register of persons, partnerships and professional corporations registered as certified public accountants, which shall be open to public inspection. A duplicate list shall also be open to inspection in the office of the secretary of state.

Meetings of the board shall be open to the public except insofar as they are concerned with investigations under the provisions of section eighty-seven A1/2 to eighty-seven E, inclusive, of chapter one hundred and twelve and except as may be necessary to protect information which is required to be kept confidential by board rules or by the laws of the commonwealth. The board shall have a seal which shall be judicially noticed. The board shall retain or arrange for the retention of all applications and all documents under oath which are filed with the board, and records of its proceedings, and shall maintain a registry of the names and addresses of all licensees. A duplicate list shall also be open to inspection in the office of the secretary of state. In any proceedings in court, civil or criminal, arising out of or founded upon any provisions of said sections eighty-seven A1/2 to eighty-seven E, copies of any of said records certified as true copies under the seal of the board shall be admissible in evidence as tending to prove the contents of said records.

[There is no subsection (b).]