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Please begin by choosing the correct Complaint Form. 


To file a complaint against an individual CPA, please use the  Complaint Form - Individual CPA .  You will have the opportunity to upload supporting documentation in Adobe format.


To file a complaint against a CPA accounting firm, please use the Complaint Form - Firm. You will have the opportunity to upload supporting documentation in Adobe format.


Or, you may use this printable form Print & Mail Complaint Form  to advise the Board of any problems which require its attention. You may type the information directly into the form, print it, and mail it with supporting documentation directly to the Board address on the form. Utilize this form for a complaint against either a Certified Public Accountant or a CPA Accounting firm.


Complaint Procedure

1.  Upon receipt of the complaint, Board staff will log it in to the Complaint system and issue one of the following acknowledgements to the complainant:

  • The matter will be reviewed by the Board;
  • The complaint is outside the jurisdiction of the Board; or,
  • More information will be required in order to adequately review the complaint.

2.  A copy of the complaint with any supporting documents will also be mailed via Certified Mail to the licensee at the last known address. The licensee will be given 30 days to respond or lose the right to do so.

3.  The licensee's response is then mailed to the Complainant.

4.  The Complaint is then provided to the Complaint Committee to conduct a reasonable inquiry or investigation and determine the truth and validity of the allegation(s).

5.  The Complaint Committee will bring the matter before the entire Board with their recommendation to proceed with a disciplinary action or no probable cause was found.

6.  If there is no probable cause, the Board will dismiss the Complaint or provide an Educative Letter to the licensee.

7.  If probable cause exists, Board members may decide to:

  • Offer the licensee the opportunity to enter into a Consent Decree (agreement) with the Board. or
  • Provide a Statement of Charges with a Notice of Hearing

8. The hearing may be conducted by one or more Board members or a hearing examiner.  A court reporter will transcribe the proceedings.

9. At the hearing, the Board is represented by the Attorney General's Office and the licensee may be represented by an attorney.

10. The Board has the burden of proof, and must provide witnesses and/or evidence

11. After the hearing, the hearing examiner will recommend a decision based on Findings of Fact and Conclusions of Law to the Board in writing. A copy of the Complaint, the Notice of Hearing and all pleadings, motions, rulings, stipulations, exhibits, transcripts etc. are made available.

12. Board member will review the transcript and recommended decision by the hearing examiner and determine the appropriate level of discipline through a Final Order to the licensee (or the licensee's attorney) by certified mail

13. The Complainant and Licensee are notified of Board actions by letter.

14. The licensee has thirty days to appeal the decision to circuit court.


Written Complaint Necessary

In many cases verbal complaints are received, but the complainant fails to follow up with a written complaint. The Board cannot investigate without written submission of the complaint to the Board office.

It should be noted that the Board does not arbitrate fee disputes.

Until Final Action has been taken and made a part of public record, the Board is unable to confirm to any inquirers if any complaints have been received against a specific CPA or PA or an accounting firm.

Please contact the Board office with any questions regarding these procedures.   

Page Updated: 8/30/2021 2:00:19 PM