F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N C OMPLAINT P ROCESS O VERVIEW Division of Certified.

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COMPLAINT PROCESS OVERVIEW

Division of Certified Public Accounting

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DIVISION MISSION

To ensure licensees meet the statutory requirements for

licensure as a Certified Public Accountant or Accounting Firm, and to protect the public from

unethical and unlicensed practitioners.

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DIVISION RESPONSIBILITIES

Provide administrative support to the Florida Board of Accountancy.

Processes applications for and issues licenses to candidates that sit for and successful pass the CPA Examination.

Analyzes complaints received and conducts investigations.

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PROTECTING THE PUBLIC

The Division is responsible for investigating complaints.

Once the investigation is complete, the case is forwarded to the Office of the General Counsel (OGC).

OGC reviews the case and makes a presentation to the Probable Cause Panel for determination.

After OGC's presentation to the Panel, an Administrative Complaint or Closing Order is filed.

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PROTECTING THE PUBLIC

If an Administrative Complaint is filed, the Respondent may either request:

• A formal hearing,• Informal hearing, • Waive the right to a hearing, or • Enter into a settlement agreement.

In all of these cases, the Board of Accountancy will enter a Final Order disposing of the case.

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SOURCE OF COMPLAINTS

Source of Complaints:

General PublicOther CPAsAnonymousAction taken by

another agency

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HOW TO FILE A COMPLAINT

Click www.myfloridalicense.com, and click on “File a Complaint”;

Scroll down to bottom of screen and select Certified Public Accounting.

Or send a letter with the CPA’s information, a summary of alleged violations, and any additional information to:

Florida Board of Accountancy240 NW 76th Drive, Suite A

Gainesville, FL 32607

F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O NF L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N

DIVISION INVESTIGATIONS

The Division will investigate any anonymous complaint or complaint only if:

• The complaint is in writing and legally sufficient;

• The alleged violation of law or rule is substantial; and

• The complaint contains ultimate facts that show a violation of Chapter 455,F.S., Chapter 473,F.S., or Chapter 61H1, Florida Administrative Code.

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DIVISION INVESTIGATIONS

The Division’s investigator will furnish a copy of the complaint to the Subject.

The Subject may submit a written response to the information contained in the complaint within 20 days after receipt.

Once the investigative report is completed, the complete file is forwarded to OGC for review, and presentation to the Probable Cause Panel.

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THE PROBABLE CAUSE PANEL

The Probable Cause Panel is composed of no less than three members. A current board member must serve as the chair, and the other members must be either past or current board members.

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THE PROBABLE CAUSE PANEL

The Probable Cause Panel determines if probable cause exists to warrant further administrative action against a licensee.

After the Probable Cause Panel meeting, the OGC prosecutor either files the Administrative Complaint or closes the case, based on the direction given by the Panel.

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THE PROBABLE CAUSE PANEL

If probable cause is found, an Administrative Complaint is filed for prosecution.

If probable cause is not found, the case is closed, and there is no further action taken against the licensee.

Closed cases are confidential and cannot be discussed with the public or full Board.

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THE PROBABLE CAUSE PANEL

Subjects may appear or submit written statements to the Probable Cause Panel.

The Panel Hearing is closed to the public.

All investigations and complaint information remains confidential until 10 days after probable cause is found by the Panel.

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OVERVIEW OF THE BOARD

The Florida Board of Accountancy has nine (9) total members Seven (7) members are licensed

CPA’s Two (2) members are consumers

Members are appointed by the Governor Serve a 4-year term, and May be re-appointed for another 4-

year term.

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OVERVIEW OF THE BOARD

The Florida Board of Accountancy sets policy and makes final decisions in areas that affect the practices of licensees including:•License issuance,•Disciplinary actions, and•Promulgating rules.

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COMMON VIOLATIONS

Some common violations by licensees are:-Practicing on an inactive or delinquent license;-Licensees practicing in an unlicensed CPA Firm;-Licensees who fail to timely complete continuing professional education requirements;

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COMMON VIOLATIONS (CONT..)

- Failure to timely report being convicted or found guilty of or entering a plea to a crime in any jurisdiction; and

- Having a license to practice public accounting revoked, suspended, or otherwise acted against, including the denial of licensure, by the licensing authority of another state, territory, or country.

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STATUTES AND RULES

Statutes and Rules involving the Florida Board of Accountancy can be found at:

•Chapter 455, F.S.

•Chapter 473, F.S.

•Rule 61H1, Florida Administrative Code