Licensed Certified Public Accountants perform a service fundamental to the businesses of Texas, and CPAs do a great deal of educating and qualifying in order to be able to work in this vital field. When at last one is licensed by the Texas State Board of Public Accountancy, it means a satisfying and meaningful career. But this can all come crashing down with one formal complaint to the Board.
As the regulatory agency for CPAs, the Board receives complaints made against practitioners, and investigates these complaints—and, ultimately, has the power to apply disciplinary action against those it licenses. When the Board receives a complaint, the Enforcement Division staff puts it through a review, during which this committee determines whether the complaint's allegations include issues of professional misconduct. When they do, the Board will launch an investigation.
At this point, the CPA will be notified of the complaint against their license and the active investigation via a written communication, and this notice will request a response from the CPA with a deadline of 30 days. This is why it is highly recommended that the CPA contact an experienced professional defense attorney as soon as the notice arrives, as time is of the essence.
The investigation will proceed to an Enforcement committee. These committees make determinations on how the investigation should go forward. At this point, the Board may attempt to negotiate an Agreed Consent Order with the CPA, which outlines the discipline to be applied, if any, and indicates the CPA's willingness to go along with it. But if such an agreement is unwise or cannot be made for any other reason, the case will be forwarded to a formal hearing at the State Office of Administrative Hearings (SOAH). There an Administrative Law Judge will preside and, at the hearing's end, the Judge will produce a Proposal for Decision, which is put to the Board to either accept or reject. The Board may also choose to alter it in some way. In some cases, especially if the CPA's defense throughout the complaint process is not managed by a professional license defense attorney, this may result in loss of license.
Should you find yourself the subject of a complaint, BERTOLINO LLP can help. Call us as soon as you are notified, so we can craft the best possible response letter to fit the facts of your case. We are experienced professional license defense attorneys and we know how to navigate the complaint process. We are prepared to represent you at any legal hearing or proceeding regarding your license.
Our firm believes that immediately consulting an experienced professional license defense attorney to review allegations of misconduct helps ensure the most favorable outcome. Our results speak for themselves. BERTOLINO LLP represents licensed professionals across the entire State of Texas. If you are facing disciplinary action, contact us today or call (512) 717-5432 and schedule a case evaluation.