的 数控牙科 Board 决定: Impact on the Profession and Recommendations for State CPA Society Action

Background

2015年2月，美国政府宣布.S. 最高法院以6票对3票作出裁决 北卡罗莱纳州牙科检查委员会诉. F.T.C. (数控牙科) effectively limiting the conditions under which members of a state regulatory board with “market participants” – such as accountancy boards – may claim immunity from antitrust laws.

While the details of the case are particular to dentists, the ramifications apply equally to many state regulatory boards, and puts state boards of accountancy members at risk of being personally sued for the actions they take as board members. This presents a problem not only for individual board members, 但对于整个行业来说, as fewer qualified CPAs may wish to serve on their state boards.

NC牙科委员会决策状态图

Recommended State Action: State-Level Immunity and Indemnification 

的 188bet亚洲真人体育下载 recommends that state CPA societies consider supporting immunity (exempting individuals from lawsuits for certain actions) and indemnification (offering to cover legal costs for lawsuits) legislation for boards of accountancy and their members.  
 
Since board members are volunteering their professional insights and judgment, states should be willing to make clear that members are not subject to personal liability as a result of their service on the board. 的 state should also indemnify boards and members for actions taken in their official capacities. Indemnification provides assurance to current and potential board members that they will not bear the costs of potential antitrust liability, and fosters the likelihood of continued interest in service on state boards, providing the state with the expertise required to regulate licensed professionals. 

的 统一会计法 (UAA) already contains a model immunity and indemnification provision in Section 4(g)(2).
 
Key Provisions in Immunity and Indemnification Legislation

的 188bet亚洲真人体育下载 recommends that statutes providing board members immunity and indemnification incorporate these five elements:

  1. 具体包括专业委员会, their members (consider including former board members), and board agents (which would likely include board employees);
  2. Provide that board members and board agents may not be subject to liability in their personal or official capacities as a result of their service on the board; 
  3. 提供赔偿的索赔所产生的, 或与…有关, board members’ and agents’ actions or omissions while acting pursuant to their official responsibilities;
  4. 支付费用和律师费, including advancement of legal fees or a provision for the state to undertake the individual’s defense directly, to make clear the statute covers the costs of defense and not simply payment of adverse judgments; and
  5. 使豁免和赔偿自动生效, not a matter within the attorney general or another state actor’s discretion.  

示例模型语言

  1. Any member or agent of a state professional or occupational board, 包括任何前成员或代理人, is immune from liability in his or her personal or official capacity for any action taken or omission in the discharge of the board’s responsibilities.
  2. 的 state shall indemnify the board and those members and agents for, 不让他们受到伤害, 任何及所有费用, 损害赔偿, 以及合理的律师费, 或者有任何关系, claims or actions against them as to matters to which the immunity applies. 的 state shall undertake a member or agent’s defense, or advance legal fees to the member or agent.

额外的注意事项
For a more in-depth look at each of the key issues and potential solutions, refer to the 2016年8月备忘录 发给各州注册188bet亚洲真人体育下载.

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