- 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.
2023 Annual Registration will be closed soon! Please renew your CPA License or Firm here: 2023 Online Registration. Your CPA license and/or Firm Permit is expired if you have not submitted the Online Renewal Form(s)!!