Consumer Information Regarding
Use of CPA Title | Requests for Public Record/Disciplinary Action
| Complaints
| Practice of Accounting via the
Internet | Search for a CPA or CPA Firm
Established by Chapter 93-12 of
the North Carolina General Statutes, the North Carolina State Board of
Certified Public Accountant Examiners is a self-funded occupational licensing
board that grants certificates of qualification as certified public accountants
(CPAs) to those individuals who meet the legal requirements. The reliance of
the public and the business community on sound financial reporting and advice
on business affairs imposes on the accounting profession an obligation to
maintain a high standard of technical competence, morality, and integrity. To
this end, the Board enforces the rules of
professional ethics and conduct to be observed by CPAs in this State.
"A CPA should at all times maintain independence
of thought and action, hold the affairs of clients in strict confidence, strive
continuously to improve professional skills, observe generally accepted
principles and standards, promote sound and informative financial reporting,
uphold the dignity and honor of the accounting profession, and maintain high
standards of personal conduct."
Public Record/Disciplinary
Action
As a service to the public,
the Board has made its public record/disciplinary action files available
through this web site. To determine if an individual is, or has been, licensed
by the Board as a CPA, or if a firm is, or has been registered with the Board,
you may search the Board’s database.
If an individual or firm has any public record/disciplinary action on file with
the Board, a link, “Public Documents” will display on the Details
page of the individual’s record or the firm’s record. You may view
and print the document(s). NOTE: The public record/disciplinary actions are
either PDF documents; which require Adobe Acrobat Reader to view and print the
documents, or TIFFs (an image) which require Microsoft Office Document Imaging
to view and print the documents. If you prefer, you may contact Lisa R. Hearne
by e-mail at lisahearne@nccpaboard.gov
or by fax to 919/733-4209. Your request must include the following:
·
licensee’s name and certificate number or
the CPA firm’s name; and
·
your name; and
·
appropriate contact information for delivery
(fax, e-mail,
Please allow at least 10 business days for
a response to your request.
If you have reason to believe that a
licensee has violated NCGS 93-12(9),
which includes, but is not limited to, conviction of a felony; conviction of a
crime in which deceit, dishonesty, or fraud is an essential element; fraud or
deceit in obtaining a certificate as a CPA; or dishonesty, fraud, or gross
negligence in the public practice of accountancy; you should review the "Complaint Procedure," and obtain a
"Record of Complaint" form. All
third-party complaints submitted to the Board must be made on this form and the
form must be notarized. The Record of Complaint should provide a specific and
detailed summary of the complaint and must include any supporting documentation
that supports the allegation of wrongdoing.
For assistance in filing a complaint, please contact
Upon receipt, the complaint and evidence are reviewed by
staff and legal counsel in light of case precedents and informal guidelines
established by the Board's Professional Standards Committee. If the complaint
does not appear to center on a violation that is within the Board's
jurisdiction, the Board may close the case with prejudice. If the complaint
does center on a violation that is within the Board's jurisdiction, an initial
letter requesting a response to the allegations is sent to the licensee or CPA
firm against whom the complaint is filed.
Once a reply from the licensee or CPA firm is received by
the Board, a copy of the response may be sent to the complainant for his or her
response. This portion of the investigative process may be quite lengthy and
may require additional information or evidence from the complainant, licensee,
CPA firm, or related parties.
After staff and legal counsel have gathered pertinent
information or evidence, the matter is referred to the Board's Professional
Standards Committee. The Committee may recommend more information be obtained,
the case be closed with or without prejudice, or that the case continue
forward. The Committee does not determine guilt or innocence; it simply reviews
the complaint to determine whether the allegations, supported by competent
evidence, would warrant a contested case proceeding.
After guidance from the Committee, staff and legal counsel may
approach the licensee or CPA firm to negotiate a Consent Order for settlement
prior to a hearing. The majority of cases are resolved through a Consent Order
because this allows more options in achieving a balanced resolution. If a
settlement cannot be reached, a public hearing will be held. All involved
parties may be requested to appear and testify at the hearing. After the
hearing, the Board may issue an order which the licensee or CPA firm may appeal
to Superior Court.
If you are considering filing a complaint with the Board,
please keep in mind that licensees or CPA firms who are found to be in
violation of the statutes or rules are subject to disciplinary action. The
Board cannot intervene in a dispute regarding the fees charged by a CPA or a
CPA firm. Disciplinary action is considered carefully on a case-by-case basis
since the action may drastically affect the licensee's or CPA firm's reputation
and ability to make a living. Remember that it takes more than a claim of
wrongdoing to file a complaint with the Board; the allegation must be
substantiated.
Practice of Accounting via the Internet
Although purchasing public accounting services on the
Internet is a convenient way to access a broad range of services, it is
important to do your research before selecting a practitioner. Because Internet
practice involves no face-to-face client contact, it is easy for an unqualified
person to masquerade as a Certified Public Accountant (CPA). In addition, a
practitioner offering public accounting services on the Internet may be
physically located anywhere in the world.
The following information should not be construed as
an endorsement or recommendation to purchase public accounting services on the
Internet. Instead, these tips are offered as consumer protection suggestions
for consumers contemplating the selection of an Internet practitioner.
A practitioner must be licensed as a CPA by the North
Carolina State Board of CPA Examiners to provide public accounting services to
consumers in
The Board offers access to its licensee and CPA firm database through this
web site. The licensee's name, preferred address, certificate number,
certificate status, certificate issuance date, and certificate expiration date
are available from the Board's database. Consumers may also contact the Board
by telephone at (919) 733-1422 or (919) 733-1421 to determine if the individual
holds a current North Carolina CPA certificate.
Disciplinary actions against a CPA or CPA firm are not
considered public information unless there is formal action, such as a Notice
of Hearing, Consent Order, or Board Order, issued by the Board. If an individual or firm has any public record/disciplinary action
on file with the Board, this information is available through the Board’s
licensee and CPA firm database.
Keep in mind that if you encounter a problem with a CPA who
is not licensed by the North Carolina State Board of CPA Examiners, the Board
may not be able to assist you with a complaint against that practitioner.
However, the Board will attempt to provide you with contact information for the
appropriate regulatory body.
If you are using the Internet to obtain a directory of CPAs,
be aware that a directory listing does not ensure that the practitioner is well
qualified or licensed. You still need to ask the appropriate questions and
check the status of the practitioner's license.