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Autumn, Packard Ranch,
Verde River and Sycamore Canyon meet |
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These are frequently asked questions by the general public about CPAs and CPA firms: |
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How do I know if there are any complaints or disciplinary action(s) against my CPA?
What is within the Board’s jurisdiction to investigate?
What is not within the Board’s jurisdiction to investigate?
What is the difference between a title state and a practice state?
What is the Board’s authority regarding complaints?
When should I file a complaint?
How do I file a complaint against my CPA?
Can I submit a complaint anonymously?
What if my complaint involves more than one CPA or a CPA firm?
What if my accountant claims to be a CPA and I find out that he/she is not a CPA?
What is involved in the investigative process?
When does a complaint become available to the public?
How long will it take to resolve my complaint? |
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How do I know if there are any complaints or disciplinary action(s) against my CPA?
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The following is a link to the board’s CPA directory which will provide the status
of an individual CPA or firm. Complaints against CPAs or firms are not always public.
However, if a complaint results in a citation or discipline against a licensee, the
citation or discipline is a public record. However, the directory does not currently
provide information regarding current or past discipline. You may obtain a copy of any
public discipline by filling out a
public records request form.
CPA Directory |
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What is within the Board’s jurisdiction to investigate?
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The Board only has the ability to investigate complaints that include, but are
not limited to, allegations that a CPA is or may be in violation of the Board’s
statutes, rules, other State of Arizona statutes or rules applying to professional
or financial conduct, any federal or state laws involving criminal conduct and
standards or procedures of national professional accounting organizations. Some of
the complaint categories include, but are not limited to, the following:
- Independence, integrity and objectivity;
- Competence and adherence to technical standards;
- Confidentiality and records disposition;
- Violation of accountancy rules, fiduciary duty or trust;
- Advertising and solicitation practices;
- Form of practice and use of the CPA designation;
- Ethical or moral violations; and/or
- Conviction of a felony or any crime reasonably to the practice of accounting.
In addition, a CPA’s self reporting, pursuant to A.A.C. R4-1-456, of a criminal
conviction; final judgment in a civil or administrative proceeding; and/or a
suspension or revocation of the right to practice before the federal Securities and
Exchange Commission, the Internal Revenue Service, or any other state or federal
agency, which would warrant an examination into the character and fitness of the
registrant, shall constitute reasonable cause to open an investigation file. |
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What is not within the Board’s jurisdiction to investigate?
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The Board does not have authority to regulate fees charged by its licensees. Therefore,
the Board cannot decide whether an accountant's fee for services is reasonable. The
Board does not have the ability to investigate fee disputes, nor does the Board have the
ability to investigate accountants who are not CPAs. |
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What is the difference between a title state and a practice state?
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A title state only regulates CPAs and the use of the CPA designation. In addition
to regulating CPAs and the use of the designation, a practice state also regulates
the practice of accounting. Arizona, North Carolina and Wyoming are title states. |
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What is the Board’s authority regarding complaints?
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Arizona laws define the Board's authority. The Board's authority is limited to
disciplining registrants, when a violation of the Board’s statutes, rules of CPA
standards has occurred. The filing of a complaint with the Board does not prohibit
you from concurrently filing a civil action lawsuit.
The Board or its staff cannot act as your lawyer, provide legal advice or legal
services, advise you of your rights in a given situation, or give you a list of
attorneys' names. If you do not have an attorney and wish to hire one, lawyer
referral services are available in most communities. However, you are not required
to hire an attorney in order to file a complaint with the Board. |
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When should I file a complaint?
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Common misunderstandings relating to the scope of services, the quality of professional
services, or the timeliness of those services very often can be resolved by direct and
open communication between the parties. However, when you cannot resolve a problem, and
you believe a violation of the Board’s statutes, rules or CPA standards has occurred,
you may choose to file a complaint with the Board. The Board investigates complaints
based upon substantial and tangible facts relating to specific violations of the
Board's regulations.
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How do I file a complaint against my CPA?
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The Board has developed a standard complaint form to assist complainants in providing
minimum information required before the investigative process can begin. You can find
the form on the board’s website and submit the form through mail or fax. You may also
choose to supplement the complaint form with a more detailed letter describing your
allegations. |
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Can I submit a complaint anonymously?
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Yes. The Board will review complaints that are submitted anonymously. However, you
will not be kept informed of the progress of the complaint unless you contact the
Board’s office periodically on your own. Further, the Board may not be able to
effectively investigate cases that request the identity of the complaining party be
kept confidential. In the event the Board institutes a formal disciplinary action
against the CPA, it may be required to disclose the identity of the complaining party. |
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What if my complaint involves more than one CPA or a CPA firm?
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If you wish to submit multiple complaints about more than one licensee, complete
a separate form for each license holder. Please submit any additional information
such as engagement letters, tax returns, police reports and news articles along
with your complaint to help assist with the investigative process. |
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What if my accountant claims to be a CPA and I find out that he/she is not a CPA?
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If someone is holding himself or herself out as a CPA and they are not; it is a violation
of A.R.S. § 32-747. Please provide written proof to the board’s office that includes
documentation showing the illegal use of the CPA designation. |
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What is involved in the investigative process?
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Every complaint the Board receives will be responded to with written confirmation. Once
a complaint is deemed to be within the Board’s jurisdiction, the Board’s staff assigns a
file number to the complaint and assigns the file to one of two investigative advisory
committees; Accounting and Auditing Standards Committee or Tax Practice Committee. In
addition, an investigative reviewer may be assigned to prepare investigative reports,
which may include interviews of the complainant, the CPA, and other persons that
contribute to the final disposition of the complaint.
The investigative process includes two phases of review; initial analysis and open
investigation. During the initial analysis phase, the details and records of the
complaint and investigation are kept confidential pursuant to A.R.S. § 32-749(D). If,
after the initial analysis phase, the Board opens an investigation file, the details and
records of the complaint and investigation remain confidential, however the knowledge that
a complaint or investigation is pending and the nature of the complaint shall be public.
At the conclusion of the investigation, the assigned advisory committee may recommend that
the Board do one of the following:
- Dismiss the complaint, with no violations;
- Issue an administrative letter of concern, which is confidential and non-disciplinary;
- Offer a disciplinary order that may include probation, suspension, relinquishment,
revocation, restitution, administrative penalties, additional continuing professional
education, reimbursement of Board investigative costs and/or other sanctions designed
to best protect the public and rehabilitate the registrant; or
- File a complaint and notice of hearing.
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When does a complaint become available to the public?
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A complaint becomes public once the Board has opened an investigative file and/or when
the Board has imposed discipline against the licensee, excluding administrative letters
of concern which are non-disciplinary. During an on-going investigation, the veracity
of the complaint remains confidential until the final outcome has been completed by
the Board. |
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How long will it take to resolve my complaint?
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It is the goal of the Board to conclude investigations of all complaints expeditiously.
In an effort to provide the CPA with his/her right to proper due process, correspondence
is transmitted to the CPA(s) who is/are the subject of the investigation informing them
of the progress of the investigation. Complainants are kept informed of the progress of
the investigation within the limitations of A.R.S. § 32-749 which is the statute regarding
confidentiality of information. Generally, complaints are complete within an average of six
to nine months.
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