Virginia Board of Accountancy
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Visit the Governors Website Governor Timothy M. Kaine

The Board has moved!

Please be aware that on August 6, 2007 the Board moved into our new offices. The new address is:

Board of Accountancy
9960 Mayland Drive
Suite 402
Richmond, Virginia 23233

CPA Licensure Services

Complaint

The Board of Accountancy responds to all complaints against licensees of this state which are referred in writing to the Board office. Complaints can originate from the public, another CPA, a client, a previous client, or a state or federal agency. The Board itself may also initiate a complaint. The Board may initiate complaints against non-licensees if the individual or business is practicing or appearing to practice public accounting without a license.

Licensees who violate any Virginia statute or regulation including the Professional Standards are subject to disciplinary action by the Board possibly resulting in revocation. Causes for complaint may include technical errors, retention of client records, illegal or unethical conduct. An honest mistake or disagreement on how a matter should be handled does not constitute illegal or unethical conduct. A "fee dispute" does not constitute cause for a complaint since Virginia does not regulate the fees that a CPA can charge.

If you believe your Certified Public Accountant (CPA) was unethical or made a serious error, and if efforts to satisfy the matter have been unsuccessful, you may file a complaint with the Board. There may be instances, however, where exorbitant fees could involve an act of discreditable conduct in which case the board would review the matter. The complaint must be in writing outlining the specifics. A complaint form may be obtained from the board office. Copies of supporting documents should accompany the letter of complaint. Once a complaint is received by the Board office it is reviewed by the Board's enforcement coordinator, assigned a number and the licensee is contacted. The matter may be investigated and satisfied at the staff level or require the assignment of a Board member investigator and proceed to a formal complaint status with disciplinary action through the hearing process. The Board can discipline those who violate the rules and laws of the state, but cannot award damages to any individuals. Discipline can include fines, education, public reprimand, pre-release work reviews, suspension, probation or revocation of the right to practice.

If you wish to file a complaint with the Board please request a complaint form and include a letter with pertinent information (your name, address and phone number, the CPA's name, address and phone number, a summary of the complaint, and any supporting evidence or documents) to the Board Office.

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