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Consumers of Certified Public Accountants (CPAs) in Texas are diverse, ranging from individuals and families to businesses of all sizes. The specific services they require depend on their financial needs and industry: individuals and families need tax services and financial planning, businesses need auditing and accounting, startups need entity formation and growth guidance. With all of this, consumers have rights and TSBPA serves to enforce the rules and includes investigations of complaints.

Preguntas frecuentes

Can I file a complaint anonymously?

It is possible but oftentimes a complaint may not be successfully pursued unless the complainant is identified. For example, if a complainant states that the licensee did not file their tax return, the Board needs to know the name on the tax return to investigate if the return was filed or not. Keep in mind that the Board will mail a copy of the complaint letter to the CPA to inform them of the exact nature of the complaint and if your complaint letter identifies you then your anonymity will not be protected.

Do I need an attorney to file a complaint?

No. The Board’s legal staff will investigate the complaint and, if necessary, prosecute the complaint.

What is the authority of the Board when a complaint is filed?

The Board has the authority to discipline Texas CPAs only for violations of the Act or the Board’s Rules (“Rules”), found in Chapters 501-527 of the Texas Administrative Code.

What rules of professional conduct are CPAs required to follow?

CPAs are required to follow the Board’s Rules, which are cited as Title 22, Part 22 Texas Administrative Code.

How can I get a copy of or read the Act or the Rules?

The Rules and the Act can be found on the Board’s website at www.tsbpa.texas.gov. Click on the appropriate link located under the “Board” menu at the top of the homepage. Both the Rules and the Act are available in most law libraries and electronic sources.

What happens after I file a complaint?

Your complaint is reviewed by Enforcement Division staff, which determines whether the conduct described involves professional misconduct as defined in the Texas Public Accountancy Act, Chapter 901 of the Occupations Code. Not every dispute or disagreement is within the jurisdiction of the Board. Fee disputes, for example, are not within the Board’s jurisdiction. Therefore, some complaints will be dismissed at this stage of the process.

If the conduct I complained about alleges professional misconduct, what happens next?

An investigative file is opened. The CPA is notified of the investigation and is provided with copies of materials (excluding attorney-client communications and attorney work-product) and documents received as part of the complaint. The CPA has 30 days to respond to the Board in writing. After the CPA has responded to the allegations, the investigation is heard by one of the Board’s Enforcement committees. These committees meet regularly to consider complaints. The meetings are not open to the public because investigative information is confidential by statute. The committee reviewing the complaint will make a recommendation on how to proceed with the investigation.

If a committee feels that professional misconduct occurred, or if the committee cannot decide how to resolve the matter, what happens next?

Sometimes a committee will try to reach an agreement with the CPA regarding appropriate disciplinary or corrective action. Sometimes a committee will invite the complainant and the CPA to meet with the committee at an informal conference. An informal conference allows both parties to present information to the committee and respond to the committee’s questions. If an agreement between the CPA and the committee is reached, an agreed consent order (“ACO”) resolving the investigation will be offered to the Board for its ratification or refusal. If an agreement cannot be reached and the committee determines that a violation has occurred, or if the committee is unable to resolve the dispute, the complaint is prosecuted before an administrative law judge (“ALJ”) at the State Office of Administrative Hearings.

Evidence at the hearing may include testimony from the complainant, the CPA and expert witnesses. At the conclusion of the hearing, the ALJ issues a Proposal for Decision (“PFD”) and recommends a suggested resolution of the matter. The PFD and recommendation are presented to and voted on by the full Board. A Board member with an interest in the proceeding will not participate in the discussion or the vote.

How will I know the resolution of my complaint?

During the investigation process, CPAs and complainants are notified that the investigation is active and pending. Upon final resolution, the complainant is notified of the outcome.

What happens to a CPA who is found to have engaged in professional misconduct?

The nature of the sanction varies with the seriousness of the misconduct and any mitigating or aggravating factors. Sanctions may include education, corrective action, reprimand, probation, suspension, revocation or limitation on the scope of practice.

I think my CPA overcharged me for some work she did. Does the Board regulate CPA's fees? If not, then who does?

Neither the Board nor any other state or federal agency has the authority to regulate fees. Fee disputes are considered to be a function of the marketplace.

I have a problem with the person who does my bookkeeping/tax work. He isn't a CPA. Can the Texas State Board of Public Accountancy help?

The Texas State Board of Public Accountancy does not generally have jurisdiction over persons who are not licensed CPAs. The exception to this rule is that the Board is authorized to act against persons who practice public accountancy without licenses issued by the Board.

The Public Accountancy Act defines the practice of public accountancy as the performance for a client by a person who is certified, licensed, or registered by the Board (or a person who represents that he is licensed by the Board by using terms “accounting” or “auditing” or “accountant” or “certified public accountant,”) of a service that involves the use of accounting, attesting, or auditing skills.

A person is engaged in the unauthorized practice of public accountancy in Texas if she does any of the following without a license from the Board: she offers services to the public as an “accountant” or a “CPA”; offers “accounting services” or “audit services” to the public; or performs an audit or other attest service.

If you have evidence that an individual is practicing public accountancy without a license from the Texas State Board of Accountancy, you are encouraged to contact the Board’s investigator.

I have a Texas individual CPA license but no Texas firm license. What sort of work am I allowed to do in Texas?

With an individual Texas CPA certificate and license you may perform non-attest services for clients. Attest services, however, may only be provided by a licensee in Texas through a firm licensed by the Board. Bookkeeping, tax work, and other non-attest services may be provided by a licensee using the CPA credential in an unlicensed entity so long as each written or promotional statement that refers to a CPA’s designation and his or her association with the unlicensed entity in the client practice of public accountancy include the statement: “This is not a CPA firm and these services are not regulated by the Texas State Board of Public Accountancy.” The statement must be in conspicuous proximity to the name of the unlicensed entity and be printed in a size at least equal to, and a type not less bold than that contained in the body of the of the advertisement or written statement. If the advertisement is in audio format only, the disclaimer shall be clearly declared at the conclusion of each such presentation. See Sections 901.003, 901.351, 901.456, and 901.460 of the Ley de Contabilidad Pública and Board Rule 501.81(a) & (c). “Attest service” includes an audit, review, compilation, or other assurance engagement that must be performed in accordance with standards promulgated by the American Institute of Certified Public Accountants, or other accountancy organization recognized by the Board. It does not include preparation services as provided for in Section 70 of SSARS 21. See Section 901.002(a)(1) of the Ley de Contabilidad Pública.

Complaints

The Public Accountancy Act (“Act”), Chapter 901 of the Occupations Code, authorizes the Texas State Board of Public Accountancy (“Board”) to investigate and prosecute allegations of professional misconduct against Certified Public Accountants (“CPAs”) from any source, including the public and other CPAs.

You are not required to use this form. You may choose to simply write a letter containing a factual narrative describing the substance of the allegations. The narrative should include the full name, business address, and telephone number of the CPA or the CPA firm involved. In addition, include your complete contact information and copies of all documents relevant to your complaint.

Consumidores

Preguntas frecuentes

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