Investigation & Enforcement

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