How to File a Complaint Against A Licensed CPA
The Board appreciates the efforts of consumers who file complaints with the Board.
These consumers provide invaluable information to the Board's Enforcement Division.
RESOLVING CONCERNS OR PROBLEMS:
Common misunderstandings relating to the scope of services, the quality of professional
services, or the timeliness of those services very often can be resolved by direct and
open communication. However, when you cannot resolve a problem, and you believe a
violation of Accountancy statutes or Board regulations has occurred, we urge you to file
a complaint with the Board.
UNDERSTANDING THE BOARD'S AUTHORITY REGARDING COMPLAINTS:
The specific Arkansas statute related to the practice of public accounting is contained in
the Public Accountancy Act of 1975, as amended §17-12-101, et seq.
(http://www.arkansas.gov/asbpa/laws.html) and Rules
This Arkansas law defines the Board's authority. It cannot act as your lawyer, provide
legal advice or legal services, advise you of your rights in any given situation, or give you
a list of attorney's names. If you do not have an attorney and wish to hire one, lawyer
referral services are available in most communities. However, you are not required to
hire an attorney in order to file a complaint with the Board.
The Board's authority when a violation of the Accountancy statutes or Board regulations
has occurred is limited to disciplining or recommending discipline. Arkansas law
prohibits the Board from representing private citizens in a court of law or collecting
money on their behalf. The filing of a complaint with the Board does not prohibit you
from concurrently filing a civil action.
The Board does not have authority to regulate fees charged by its licensees.
Therefore, the Board cannot decide whether an accountant's fee for services is
HOW THE BOARD HANDLES YOUR COMPLAINT:
Every complaint received by the Board is handled by its professional staff. The Board's
Investigator reviews complaints based upon substantial and tangible facts relating to
specific violations of the Board's laws and regulations.
In most instances, the Board cannot effectively investigate cases that request the
identity of the complainant be kept confidential. Although, you can file an anonymous
complaint, very few anonymous complaints can be successfully pursued unless the
person making the complaint is willing to testify. The testimony of the person making the
complaint is almost always important evidence. Also, we mail a photocopy of the
complaint letter to the CPA to inform them of the exact nature of the complaint.
In addition, the Board is subject to the Freedom of Information (FOI) Act and as such,
records submitted to the Board may be deemed public records and open to the public,
unless specifically exempted by the FOI Act.
The Board will communicate in writing the substance of your complaint to the licensee
who is the subject of your complaint.
If after completing an investigation, the Board determines that a violation of the
Accountancy Act and/or Accountancy Regulations has occurred, the Board may
recommend disciplinary action be taken.
COMPLETING AND MAILING THE COMPLAINT FORM:
Please complete all spaces in the complaint form, including your name, address, zip
code, as well as your contact telephone number.
Please state the full and complete name of the licensee who is the subject of your
complaint. Also, list his/her address and telephone number. If you wish to complain
about more than one licensee, complete a separate complaint form for each licensee. If
some of the questions do not apply to your complaint, write/type N/A (not applicable) in
those spaces. Please print, sign, and date the complaint form.
You may use a separate sheet of paper or the back of the complaint form to describe
your complaint against the licensee. Please state all background information regarding
your complaint, including the reason for the complaint, when the problem first occurred,
how you selected the licensee, the relevant dates of your concerns, and the pertinent
facts of your complaint. Facts should be submitted in chronological order. Please
submit a copy of the information related to your complaint and retain the originals for
Submit your complaint form, along with related documents to:
Arkansas State Board of Public Accountancy
Attn: Board Investigator
101 East Capitol, Suite 450
Little Rock, AR 72201