This material has been prepared for anyone with a complaint about a Certified Public Accountant or a Public Accountant. This information is designed to explain rules, regulations and procedures which the Oregon Board of Accountancy follow regarding complaint and disciplinary matters. Show
The Board of Accountancy's mission is to protect the public by regulating the practice and performance of services provided by licensed accountants. The effective investigation and resolution of complaints is an essential element of the Board's desire to fulfill its mission. Accordingly, the Board both seeks and welcomes the active participation, by affected licensees, in negotiating the appropriate final outcomes of disciplinary action. The Oregon Board of Accountancy responds to all written complaints submitted to the Board. Complaints can originate from the public, another accountant, a client, a previous client, or anyone at all. The Board may also initiate an investigation based on information received, such as a notice in the newspaper. For information about disciplinary history of a licensed accountant or public accounting firm, contact the Board's Compliance Specialist. If you would like to file a complaint with the Oregon Board of Accountancy you must complete and submit the following form: Complaint FormDisciplinary actions are a matter of public record and copies of the Stipulation and Order are available by submitting a written request to the Board. The Board has authority to investigate complaints filed against licensees (CPAs and PAs licensed in Oregon), and against non-licensed individuals; for example an individual who is practicing public accounting without a license or holding themselves out to be a licensee. Licensees of the Board are guided by the Code of Professional Conduct (Oregon Administrative Rule 801 Division 030). Those who violate this code are subject to disciplinary action which, in the worst case, could result in revocation of their license to practice public accounting. Discipline is considered carefully since it may have a profound effect on the licensee´s career, reputation, and ability to make a living. It takes more than a claim of wrongdoing; it requires evidence to substantiate the claim(s). Neither an honest disagreement about how a matter should have been handled, nor an honest mistake constitute illegal or unethical conduct. Disagreement about fees does not constitute illegal or unethical conduct; except in unusual circumstances. The Board has no jurisdiction over fee disputes and will be unable to help you unless there are other reasons for your complaint. If you believe your licensed accountant was unethical or made a serious error, you may wish to file a complaint with the Board. Not All Accountants Are Licensed CPA and PA Standards are High Ethics and Discipline Discipline of a CPA or PA must be considered carefully since it may have a profound effect on the licensee´s career, reputation and ability to make a living. You can understand, therefore, that it takes more than a claim of illegal or unethical conduct to justify a disciplinary action. It takes evidence - proof of illegal or unethical conduct - to justify discipline of a licensee, just as it takes proof before you or any member of society may be penalized for wrongdoing. An honest disagreement about how a matter should be handled, or should have been handled, does not constitute illegal or unethical conduct. A mistake or an error in judgment is not illegal or unethical conduct. Disagreement about fees does not constitute illegal or unethical conduct alone. There can be legitimate differences about fees, of course. If your complaint is found to be a fee dispute only, you will be advised and receive information about other resources available, if any. The Board has no jurisdiction over fees and will be unable to help you unless there are other reasons for your complaint. Finally, there are situations which a client may find annoying, but which do not constitute illegal or unethical conduct. An example would be the licensee´s failure to respond to the client´s telephone calls inquiring about progress. Although such situations do not constitute unethical conduct, except in extreme cases, the Board will advise the licensee of the complaint. Illegal or unethical conduct means wrongdoing - a violation of the law or of the Professional Code of Conduct - which must be proven by evidence. Fee Disputes Disagreement between licensees and clients about fees does not constitute illegal or unethical conduct except in unusual circumstances. The Board has no jurisdiction over fee disputes and is unable to help unless there is another basis for the complaint. CPAs and PAs normally charge according to the amount of time required to perform the services requested. There are no "fee schedules" common to the profession. Fees vary depending on the type of service required, the prevailing costs in the community, the licensee´s level of expertise, and the complexity of the work. Your complaint will be referred to the Board investigators, Anthony Truong or Jeremiah Leppert. The investigator will prepare a report that will be presented to the Complaints Committee for consideration. The Complaints Committee is composed of Certified Public Accountants and Public Accountants who are appointed by the Board. The Committee, which meets once each quarter, will make a recommendation on each case to the Board. A copy of your complaint will be sent to the licensee so that his or her side of the story may be presented. If the answer raises additional questions, you may be asked to submit your comments on the licensee´s explanation. How Long Does an Investigation Take? Your complaint will be handled as quickly as possible and you will be notified of the outcome. Both parties to the complaint will be notified of the following events:
Some Things You Should Not Expect You should not expect, as a result of your complaint, that you will receive any money or reimbursement of loss. Any monetary loss you may claim must be recovered through a legal proceeding. Board disciplinary proceedings are restricted to the question of an accountant´s fitness to practice public accounting. The Board´s disciplinary system is designed to provide an orderly and just way to deal with complaints of misconduct against its licensees. We sincerely hope that the problems which gave rise to your complaint will be resolved in a manner that is
effective and fair. The complaint is not officially closed until the Board takes action and all parties are notified of the final action. If disciplinary action is taken, the licensee, firm or non-licensee has the right to a contested case hearing if they dispute the facts of the case. The Board can only discipline those who violate the rules and laws of the Board. The Board has no authority to award damages to any individuals. If you have questions about filing a complaint, please contact Joel Parks by phone at 503-378-2262 or by email at . Did the CPA violate any rules of conduct case focuses on?Did the CPA Violate any Rules of Conduct case focuses on: Whether tax documents were properly filed with the IRS.
Which rule prohibits a CPA in business from subordinating judgment when performing professional services for their employer?When a CPA knowingly misrepresents facts when performing professional services for a client as a result of pressure from their direct supervisor, the Integrity Rule is violated. subordination of judgment exists.
What is the law regulating the practice of accountancy in the Philippines?The Republic Act (RA) 9298, Philippine Accountancy Act, as revised and enacted in 2004, stipulates that the Professional Regulatory Board of Accountancy (BOA), which operates under the supervision of the Professional Regulation Commission (PRC), is responsible for the regulation of professional accountants in the ...
Can a non CPA issue a review report?Only a CPA can prepare an audited financial statement and a reviewed financial statement. However, both CPAs and non-certified accountants, including bookkeepers, can prepare compiled financial statements.
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