Complaints can originate from clients, other CPAs, Federal or State regulators, or from Board staff or committee review.
Complaints result from allegations of technical errors, or ethical or legal violations.
The Board receives approximately 90 complaints a year. Generally, the Board contracts with a technical consultant to perform an investigation. In most cases, the Board or the technical consultant contacts the CPA regarding the alleged violation. Upon completion of the investigation, a Consulting Board Member reviews the documents and merits of the case, and makes a determination as to whether sanctioning is necessary for resolution. The Board will review the merits of the case and issue a written order containing the Board's findings and, if deemed appropriate, sanctions.