Disciplinary Action (Trial Board)

• Complaints (charges) brought to or by the Board alleging violation of State law or regulation.
  (Click Here to download Complaint Form)
• Investigation initiated (Executive Director, Attorney, Board member designated on rotating basis).
• Consent order may be offered, agreed upon, and sent to State Board for approval.
• Informal conference: If consent order not employed, CPA may have informal conference to discuss complaint in attempt to reach informal settlement, which is in-turn sent to State Board for approval or vote for formal disciplinary hearing.
• Formal disciplinary hearing: Formal complaint and notice of hearing sent to CPA 20 days preceding. Specific procedures guided by Rules & Regulations.
• Non-CPAs who "hold-out" and/or perform public accounting services violate CODE § 73-33-13 and 73-33-15 and are prosecuted under criminal law. Any citizen may file a complaint through Justice Court.