RESOLVING CONCERNS OR PROBLEMS:

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 Accountancy Board statutes or rules has occurred, you may choose to file a complaint with the Board. The Board's Enforcement Division investigates complaints based upon substantial and tangible facts relating to specific violations of the Board's regulations.

UNDERSTANDING THE BOARD'S AUTHORITY REGARDING COMPLAINTS:

Arizona laws define the Board's authority. It 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.

The Board's authority is limited to disciplining or recommending discipline, when a violation of the Accountancy Board statutes or rules has occurred. Arizona law prohibits the Board from representing private citizens in a court of law or collecting money on their behalf. The filing of a complaint with the Board does not prohibit you from concurrently filing a civil action.

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.

HOW THE BOARD HANDLES YOUR COMPLAINT:

Every complaint the Board receives will be handled by its professional staff. Upon receipt, the Board promptly notifies the registrant (licensee) that a complaint has been filed. In most instances, the Board cannot 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 licensee, it may be required to disclose the identity of the complaining party.

If your complaint concerns a matter outside the Arizona Board's jurisdiction, please contact the applicable State Board or Agency. If the Arizona Board has jurisdiction, it will communicate in writing the substance of your complaint to the licensee who is the subject of your complaint. Arizona law requires the Board to provide substantial evidence in order to sustain a disciplinary action and accordingly the investigative process can be lengthy. The Board will notify you in writing of the results of its investigation, once completed.

If after completing an investigation, the Board determines that a violation of the Accountancy Board statutes or rules has occurred, the Board will decide the appropriate disciplinary action to be taken. The Accountancy Board statutes and rules may be obtained through the Board's Web site at: www.azaccountancy.gov.

COMPLETING AND MAILING THE COMPLAINT FORM:

Please complete all spaces in the attached form, including your name, address, zip code, as well as your daytime telephone number.

Please state the full and complete name of the licensee who is the subject of your complaint along with his/her address and telephone number. If you wish to complain about more than one licensee, complete a separate complaint form for each license. You may copy the enclosed form. If a question does not apply to your complaint, write 'N/A' (not applicable) for the answer. However, it is necessary to sign and date the complaint form.

You may use a separate sheet of paper or the back of the complaint form to describe your complaint against the licensee. Please state all of the background information regarding your complaint, including the reason for the complaint, when the problem first occurred, how you selected the licensee, the relevant dates of your concerns, and the pertinent facts of your complaint. Facts should be submitted in chronological order. Please submit copies of any documents related to your complaint and retain the originals for your records.