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Proposed Modification to Rules and Regulations - October 2, 2023. Click here to view: Final Proposed Rules

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.