Section 240.19d-4 - Notice by the Public Company Accounting Oversight Board of disapproval of registration or of disciplinary action(a)Definitions -(1)Board means the Public Company Accounting Oversight Board.(2)Public accounting firm shall have the meaning set forth in 15 U.S.C. 7201(a)(11) .(3)Registered public accounting firm shall have the meaning set forth in 15 U.S.C. 7201(a)(12) .(4)Associated person shall mean a person associated with a registered public accounting firm as defined in 15 U.S.C. 7201(a)(9) .(b)(1)Notice of disapproval of registration. If the Board disapproves a completed application for registration by a public accounting firm, the Board shall file a notice of its disapproval with the Commission within 30 days and serve a copy on the public accounting firm.(2)Contents of the notice. The notice required by paragraph (b)(1) of this section shall provide the following information: (i) The name of the public accounting firm and the public accounting firm's last known address as reflected in the Board's records;(ii) The basis for the Board's disapproval, and a copy of the Board's written notice of disapproval; and(iii) Such other information as the Board may deem relevant.(c)(1)Notice of disciplinary action. If the Board imposes any final disciplinary sanction on any registered public accounting firm or any associated person of a registered public accounting firm under 15 U.S.C. 7215(b)(3) or 7215(c) , the Board shall file a notice of the disciplinary sanction with the Commission within 30 days and serve a copy on the person sanctioned.(2)Contents of the notice. The notice required by paragraph (c)(1) of this section shall provide the following information:(i) The name of the registered public accounting firm or the associated person, together with the firm's or the person's last known address as reflected in the Board's records;(ii) A description of the acts or practices, or omissions to act, upon which the sanction is based;(iii) A statement of the sanction imposed, the reasons therefor, or a copy of the Board's statement justifying the sanction, and the effective date of such sanction; and(iv) Such other information as the Board may deem relevant. 69 FR 13182 , Mar. 19, 2004