Investigation and Enforcement

See also...

What is the Board's authority?
CPA Investigation Information
Investigation Statistics
Board's Investigation Process

Overview:

We are responsible for investigating complaints against certified public accountants (CPA), CPA-Inactive certificate holders, CPA firms, and owners of CPA firms. Complaints can be received from the public, other CPAs, federal or state regulators, our staff, or committee review.

After an investigation is complete the executive director and a consulting board member review the investigation file and decide if disciplinary action is necessary. Disciplinary action can include, but is not limited to:

Fines
Back license fees and late fees
Legal and investigation cost recovery
Continuing professional education
Pre-issue review of financial statements
Field review of the CPA firm's practice
Practice restrictions
Refusal to issue or renew a license
Refusal to renew or reinstate a certificate
Suspension of a license or certificate
Revocation of a license or certificate