(a) A person shall substantively respond in writing, within 30 days or less as specified by the board, to any communication from the board requesting a response. It is not a substantive response for a person to simply reply that they do not intend to respond or provide the records or documents requested. The time to respond shall commence on the date that the earliest communication was mailed or emailed to the last known mailing or email address of the person, according to the board's records.(b) When requested, and at no expense to the board, the written response shall include:(1) copies of the person's documentation, reports and/or work papers related to issues in a complaint investigation; and(2) copies of documents and reports or access to documents and reports related to the issues in a complaint investigation of the person's professional accounting work or ethical issues conducted by state and federal regulatory bodies and professional organizations, that the board may determine is related to the board's investigation. (c) Failure to timely respond substantively to written communications, or failure to furnish requested documentation and/or work papers, constitutes conduct indicating lack of fitness to serve the public as a professional accountant.(d) Each applicant and each person required to be registered with the board under the Act shall notify the board, either in writing or through the board's website, of any and all changes in such person's mailing address, email address, or telephone number and the effective date thereof within 30 days before or after such effective date.(e) Interpretive Comment. This section should be read in conjunction with §519.6 of this title (relating to Subpoenas).(f) Interpretive Comment. In this section, the term board includes board staff.