BOARD
INVESTIGATIONS
The Board's primary
function is that of a regulatory agency that monitors compliance
with the accountancy law and Board
regulations governing the practice
of public accounting. Board investigations are of four types:
(1) failure to comply with individual license requirements, (2)
failure to compy with firm registration and peer review requirements,
(3) the unlawful practice of public accounting, and (4) complaints
from the general public against CPAs and CPA firms.
Following are themost
common types of complaints and cases:
For violations
of the accountancy law, the Board may hold a hearing and
take disciplinary action against
the CPA certificate of an individual or a public accounting
firm's registration. For violations of the unlawful practice
section of the accountancy law, a first degree misdemeanor,
the Board may file charges with
the appropriate local prosecutor against the firm or individual
that unlawfully advertises as a CPA or CPA firm.
