The Board's Jurisdiction

The Board has the authority to investigate complaints against Ohio Certified Public Accountants and public accounting firms that involve potential violations of Ohio accountancy laws and/or Board rules. However, the Board does not have the authority to resolve fee disputes, award damages, prosecute in a criminal action, settle claims between parties, or decide on matters involving litigation that have not been adjudicated by a court of law.

Laws and Rules

Investigation Links

Complaints and Board Investigations

To expedite complaints against individuals or Firms licensed with the Accountancy Board, please verify an individual's or Firm's license status before filing a complaint.  The Board has jurisdiction over Certified Public Accountants (CPAs), Public Accountants (PAs) and businesses (Firms) which advertise as CPA Firms or as public accounting Firms providing accounting, tax preparation, or consulting services. It is a violation of RC 4701.14 for an unlicensed person or business to operate as a certified public accountant (CPA), public accountant (PA), or public accounting Firm.
To expedite the complaint process:
  • Complaints must be submitted in writing via the Ohio eLicense File a Complaint page.
  • The complaint must contain the name(s), address(es), and telephone number(s) of all parties to the complaint, including the person filing the complaint (complainant). Complaints and supporting documentation may be filed by email, regular mail, or fax.
  • The details and events leading to the complaint, as well as any supporting documentation, should be included. If the complaint is a fee dispute, you must have an engagement letter (contract between the complainant and the CPA/Firm) that specifies a fee or fee range and invoices that violate the engagement letter's terms. The mere fact that some CPAs charge more than others, or some CPAs provide better service for the same fee than others, is not sufficient grounds for filing a complaint with the Board.
  • All complaints are processed by determining the extent of the Board's legal jurisdiction in the matter. If the Board does not have jurisdiction to act, the Board will inform the complainant. Many cases that involve fee disputes or related monetary issues, claims of criminal wrongdoing not related to the practice of public accounting or accountancy law, and violations of employment contracts or covenants not to compete are outside the Board's jurisdiction and should be pursued with the appropriate courts. The Board does have an interest in the outcome of civil or criminal proceedings against CPAs/Firms and welcomes information on those outcomes.
  • All complaints become property of the Board; the complaint itself is a public record. Investigative files, by statute, are not public records.
  • Complaints are processed in the order received.
Note: Complaints submitted anonymously are given due consideration. If the complaint is of such a nature that the complainant's identity is not relevant to the complaint, the Board can act as the complainant.
  • The Board does not give legal advice and cannot act for any complainant or respondent as an attorney.
  • The complainant will be notified their complaint has been received and updated on its status as events warrant.
  • The Board's disciplinary actions are posted on the Board’s website under the Disciplinary Actions tab.

  John E. Patterson, Executive Director

Accountancy Board of Ohio

77 South High Street, Suite 1820

Columbus, Ohio  43215-6108

 

Accountancy Board of Ohio Contact List

Main Line:  614.466.4135

Fax Line:  614.466.2628