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Complaint Process Overview

Complaint Process Overview. Division of Certified Public Accounting. Division Mission. To ensure licensees meet the statutory requirements for licensure as a Certified Public Accountant or Accounting Firm, and to protect the public from unethical and unlicensed practitioners.

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Complaint Process Overview

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  1. Complaint Process Overview Division of Certified Public Accounting F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N

  2. Division Mission To ensure licensees meet the statutory requirements for licensure as a Certified Public Accountant or Accounting Firm, and to protect the public from unethical and unlicensed practitioners. F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N

  3. Division Responsibilities • Provide administrative support to the Florida Board of Accountancy. • Processes applications for and issues licenses to candidates that sit for and successful pass the CPA Examination. • Analyzes complaints received and conducts investigations. F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N

  4. Protecting the Public • The Division is responsible for investigating complaints. • Once the investigation is complete, the case is forwarded to the Office of the General Counsel (OGC). • OGC reviews the case and makes a presentation to the Probable Cause Panel for determination. • After OGC's presentation to the Panel, an Administrative Complaint or Closing Order is filed. F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N

  5. Protecting the Public • If an Administrative Complaint is filed, the Respondent may either request: • A formal hearing, • Informal hearing, • Waive the right to a hearing, or • Enter into a settlement agreement. • In all of these cases, the Board of Accountancy will enter a Final Order disposing of the case. F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N

  6. Source of Complaints Source of Complaints: • General Public • Other CPAs • Anonymous • Action taken by another agency F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N

  7. How to File a Complaint • Click www.myfloridalicense.com, and click on “File a Complaint”; • Scroll down to bottom of screen and select Certified Public Accounting. • Or send a letter with the CPA’s information, a summary of alleged violations, and any additional information to: Florida Board of Accountancy 240 NW 76th Drive, Suite A Gainesville, FL 32607 F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N

  8. DivisionInvestigations • The Division will investigate any anonymous complaint or complaint only if: • The complaint is in writing and legally sufficient; • The alleged violation of law or rule is substantial; and • The complaint contains ultimate facts that show a violation of Chapter 455,F.S., Chapter 473,F.S., or Chapter 61H1, Florida Administrative Code. F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N

  9. DivisionInvestigations • The Division’s investigator will furnish a copy of the complaint to the Subject. • The Subject may submit a written response to the information contained in the complaint within 20 days after receipt. • Once the investigative report is completed, the complete file is forwarded to OGC for review, and presentation to the Probable Cause Panel. F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N

  10. TheProbable Cause Panel The Probable Cause Panel is composed of no less than three members. A current board member must serve as the chair, and the other members must be either past or current board members. F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N

  11. TheProbable Cause Panel • The Probable Cause Panel determines if probable cause exists to warrant further administrative action against a licensee. • After the Probable Cause Panel meeting, the OGC prosecutor either files the Administrative Complaint or closes the case, based on the direction given by the Panel. F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N

  12. TheProbable Cause Panel • If probable cause is found, an Administrative Complaint is filed for prosecution. • If probable cause is not found, the case is closed, and there is no further action taken against the licensee. • Closed cases are confidential and cannot be discussed with the public or full Board. F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N

  13. TheProbable Cause Panel • Subjects may appear or submit written statements to the Probable Cause Panel. • The Panel Hearing is closed to the public. • All investigations and complaint information remains confidential until 10 days after probable cause is found by the Panel. F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N

  14. Overview of the Board • The Florida Board of Accountancy has nine (9) total members • Seven (7) members are licensed CPA’s • Two (2) members are consumers • Members are appointed by the Governor • Serve a 4-year term, and • May be re-appointed for another 4-year term. F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N

  15. Overview of the Board The Florida Board of Accountancy sets policy and makes final decisions in areas that affect the practices of licensees including: • License issuance, • Disciplinary actions, and • Promulgating rules. F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N

  16. Common Violations Some common violations by licensees are: • Practicing on an inactive or delinquent license; • Licensees practicing in an unlicensed CPA Firm; • Licensees who fail to timely complete continuing professional education requirements; F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N

  17. Common Violations (cont..) • Failure to timely report being convicted or found guilty of or entering a plea to a crime in any jurisdiction; and • Having a license to practice public accounting revoked, suspended, or otherwise acted against, including the denial of licensure, by the licensing authority of another state, territory, or country. F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N

  18. Statutes and Rules Statutes and Rules involving the Florida Board of Accountancy can be found at: • Chapter 455, F.S. • Chapter 473, F.S. • Rule 61H1, Florida Administrative Code F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N

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