CPA Disciplinary Actions: Misappropriation, License Violations, and Professional Conduct Violations

Enforcement

File a Complaint

You may submit a complaint to the Board if you believe a CPA or CPA firm has violated rules of professional conduct, professional standards of practice, or the Louisiana Accountancy Act. Complaints may also be submitted against non-CPAs (unlicensed persons) who appear to have represented themselves as Certified Public Accountants or CPAs in Louisiana and/or non-CPAs who have performed services in Louisiana that are restricted to licensed CPAs. Complaints may be made it writing or submitted online. You can download and complete the Board’s Complaint Form:

You must sign your complaint and include as much of the following as possible:

• your name, address, phone number, and contact information
• a statement that you are filing a complaint
• the name and address of the person or firm on whom the complaint is being filed
• detailed explanation of the basis of the complaint, the allegations of misconduct or failure to comply with rules or standards
• and, as may be applicable, also include: copies of reports, returns, financial statements, or other documents in support of the allegations; and, any other witness names with contact information Complaint Form ### Send us your complaint.

Use one of the following three methods to submit your complaint:

Mail

State Board of Certified Public Accountants of Louisiana
Attn: Compliance Investigator
601 Poydras Street, Suite 1770
New Orleans, LA 70130

Email

cpaboard.sitemaster@la.gov

Online

Follow the steps to complete your application. Complaints Portal

How are investigations conducted?

Investigations and hearings are conducted in accordance with LA R.S. 37:80-81 and Chapter 19 of the Board Rules found in Title 46 of the Louisiana Administrative Code, Part XIX. In accordance with LA R.S. 37:86(D), only the final enforcement action, that is, final decision, settlement, consent agreement, or compliance directive, resulting from findings that a CPA or firm has violated rules, standards, or statutes are made available to the public. Other than these final actions, the content of the Board’s investigatory records and files are confidential.

In the event of an inquiry from the public or media, Board personnel cannot confirm, deny, or comment on the status of any ongoing investigation of a licensee. In addition, the Board does not disclose the specific content or details of investigations that have been closed when there is “no cause for action.”

Disciplinary Actions

Board File: 2018-59 & 2019-40

• Holding out as a CPA without a License or CPA Firm Permit
• Failure to return client records
• Violation of the AICPA Code of Professional Conduct
• Failure to communicate with the Board

• Failure to cooperate with Board investigations
  Summary Document

  Board File: 2017-66

• Misappropriation of client funds, dishonesty, fraud

• Conduct reflecting adversely on fitness to practice

• Failure to inform the Board of a change in mailing address

• Violation of the AICPA Code of Professional Conduct

• Failure to communicate with the Board

• Failure to cooperate with a board investigation
  Summary Document

  Enforcement FAQs

How can I file a complaint against a CPA in Louisiana?

There are two ways to file a complaint: You can either file a complaint electronically through our online portal or you can download and print a complaint form and email it to cpaboard.sitemaster@la.gov. Please make sure to describe your situation in detail and provide as much documentation as you can to support the allegations.

Can I file a complaint anonymously?

Yes, you can file a complaint anonymously, but if your allegations concern your personal matters, we will likely be unable to properly investigate without divulging and/or knowing your name. Each circumstance is unique, so before you file a complaint anonymously, please consider reaching out via telephone to one of our Investigators to get further guidance.

Can I file a complaint against a tax preparer who is not a CPA?

Maybe. If the tax preparer is not a CPA but has held themselves out as a CPA by using the “CPA” credentials behind their name, then yes, you can file a complaint. But, for complaints against a person who is not a CPA and is not holding out as a CPA, then, no, our agency has no jurisdiction over that individual.

How long will it take for my complaint to be resolved?

All cases are different; some only require a few months where others could take a year or more. The length varies depending on the amount of time needed to thoroughly investigate and whether there are other state or federal agencies involved.

Am I eligible for a refund or compensation for fees paid to a CPA who did not complete the agreed upon services?

Possibly. Although the Board does not entertain fee disputes between parties, if a complainant is able to prove that money was exchanged for a service that did not occur, the Board may be able to order restitution in its Final Decision after an Administrative Hearing.

I am looking to hire a CPA, but before I do, I would like to know if they have any open investigations on their record. Can I get that information?

No, the Board’s staff is unable to disclose any information about open investigations or any information about previous complaints that were determined to be unjustified. However, if a CPA has disciplinary action that was taken against their license, then yes, we can give you a copy of that final decision.