Professional Ethics and Conduct |
|
The behavior of CPAs is governed by several things. Among others are the AICPA Code of Professional Conduct and appropriate statues and rules for professional conduct unique to the state of the licensing agency (generally the State Board of Accountancy). Filing a Complaint Against a CPA The first recourse would be to file a complaint with the State Board of Accountancy in the state in which the CPA is licensed. In Utah the State Board of Accountancy falls under the jurisdiction of the Division of Occupational and Professional Licensing. (To file a complaint with the Division of Occupational and Professional Conduct, click here). Based on the merits of the complaint, there may be an investigation of the facts and circumstances of the complaint, and if warranted the State Board may recommend action against the CPA's license to practice public accountancy. The other options depend on the CPA's membership in the professional organizations. Nationally, the American Institute of CPAs, has an Ethics Division that investigates complaints against its members. In each state, the professional CPA association or state society for CPAs may also investigate complaints made against their members. The complaint will be reviewed and an investigation of the matter will be conducted. Please note that these procedures require an investigation be conducted in a confidential manner and with due process considerations. In Utah, all complaints should be filed with the Division of Occupational and Professional Licensing. |
