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Complaint Information & Forms

This material has been prepared for anyone with a complaint about a Certified Public Accountant or a Public Accountant to explain the rules, regulations and procedures that the Oregon Board of Accountancy follows regarding complaints and disciplinary matters.

The Board of Accountancy protects 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 welcomes 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.


If you have questions about filing a complaint, please contact Compliance Specialist Quinn Stoddard by phone at 503-378-2262 or by email at quinn.stoddard@boa.oregon.gov.

Complaint Form

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To file a complaint with the Oregon Board of Accountancy you must complete and submit the following form:


Complaint Form


Download our Complaint Process Form to learn more about the Inquiry/Investigation process. 


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Disciplinary Action Report

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 while lapsed.


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Licensees of the Board are guided by the Code of Professional Conduct (OAR 801-030-0005). 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 constitutes 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 want to file a complaint with the Board.



AICPA Independence Rule 101 & Interpretations

The Board of Accountancy adopted AICPA Independence Rule 101 and interpretations of Rule 101, effective January 1, 2005. 

OAR 801-030-0005(1)​ states:
The Board adopts the Independence Rule established by the AICPA, ET Section Rule 101 Independence, together with the interpretations and rulings of such rule issued by the AICPA.  Licensees who perform services that are subject to independence standards promulgated by other regulatory or professional standard setting bodies, agencies and organizations, including but not limited to the Securities and Exchange Commission, the General Accounting Office, the Oregon Secretary of State, Division of Audits and the US Department of Labor, must also comply with those standards applicable to the services provided.
 
Licensees should refer to AICPA Interpretations of Rule 101 regarding independence questions.


The Board of Accountancy adopted AICPA Independence Rule 101 and interpretations of Rule 101, effective January 1, 2005. 

OAR 801-030-0005(1)​ states:
The Board adopts the Independence Rule established by the AICPA, ET Section Rule 101 Independence, together with the interpretations and rulings of such rule issued by the AICPA.  Licensees who perform services that are subject to independence standards promulgated by other regulatory or professional standard setting bodies, agencies and organizations, including but not limited to the Securities and Exchange Commission, the General Accounting Office, the Oregon Secretary of State, Division of Audits and the US Department of Labor, must also comply with those standards applicable to the services provided.
 
Licensees should refer to AICPA Interpretations of Rule 101 regarding independence questions

The Board of Accountancy adopted AICPA Independence Rule 101 and interpretations of Rule 101, effective January 1, 2005. 
OAR 801-030-0005(1)​ states:
The Board adopts the Independence Rule established by the AICPA, ET Section Rule 101 Independence, together with the interpretations and rulings of such rule issued by the AICPA.  Licensees who perform services that are subject to independence standards promulgated by other regulatory or professional standard setting bodies, agencies and organizations, including but not limited to the Securities and Exchange Commission, the General Accounting Office, the Oregon Secretary of State, Division of Audits and the US Department of Labor, must also comply with those standards applicable to the services provided.
 
Licensees should refer to AICPA Interpretations of Rule 101 regarding independence questions.

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The Oregon Board of Accountancy does not usually have jurisdiction over unlicensed accountants. However, in order to use the title Certified Public Accountant or Public Accountant, a person must be licensed by the Oregon Board of Accountancy. The Board investigates complaints filed against its licensees or individuals who are holding themselves out as a CPA or PA without a valid license. If you are having problems with a Licensed Tax Consultant or Tax Preparer, you should contact the Board of Tax Practitioners at (971) 701-1544.

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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 investigator, 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 at least once each fiscal quarter, will make a recommendation on each case to the Board.
 
A copy of your complaint will be sent to the licensee so that their side of the story may be presented. If the answer raises additional questions, you may be asked to submit additional comments.

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You can expect that your complaint will receive serious consideration. You can expect that every attempt will be made to deal with your complaint in a manner which is fair to you and to the CPA or PA about whom you complained. You can expect to receive written notice of the Board´s final decision concerning your complaint.
 
The Board´s disciplinary system is designed to provide a fair, orderly way to deal with complaints against 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.


How Long Does an Investigation Take?
You should receive acknowledgment of your complaint within one week after it is received. The length of time required to investigate a complaint varies depending on the nature of the complaint, whether or not the facts of the case are in dispute and the cooperativeness of the individuals involved in the case. A complaint involving a complex financial matter will take more time to investigate than a complaint that a licensee failed to return client's records.
 
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:

  • Notice that the complaint is opened
  • During the investigation the investigator may contact either party for additional information
  • Notice of the Board's decision

What You Should Be Aware Of
Your complaint will not be decided solely on the basis of your statement. The licensee about whom you complained cannot expect that the matter will be decided solely on the basis of his or her statement. The final decision will be based on the weight of all evidence and testimony.
 
You should not expect, as a result of your complaint, that you will receive any money or reimbursement of loss. Any monetary loss claimed must be recovered through a legal proceeding. Board disciplinary proceedings are restricted to the question of an accountant's fitness to practice public accounting.


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There are various occasions when Licensees are required to communicate with the Board of Accountancy or to respond to a communication from the Board. The Board of Accountancy is authorized to assess a civil penalty of up to $5,000 for each violation of the Oregon Administrative Rules or Statutes. The Board does not impose the same penalty for every type of Board communication; rather the penalty may differ depending upon the rule that is in violation.  Licensees should be aware of the following requirements and the civil penalties associated with each requirement.
 
OAR 801-030-0020(8) requires licensees to respond to any Board communication within 21 days of the date of the correspondence. Board communications that are subject to this requirement always include a statement that response is required within 21 days. The licensee´s response may be a letter requesting additional time and stating reasonable justification for the request. Such requests should be submitted promptly; if additional time is not approved, the response is still due within 21 days of the original communication from the Board. The Board may allow additional time if the reason for the request is based on circumstances that are outside of the licensee´s control.
 
If the Board communication is notice of a complaint filed against the licensee, the penalty for not responding in a timely manner is $1,000.

The penalty for not responding in a timely manner to other Board communications that include a 21 day response notice is at least $100.
 
OAR 801-030-0020(10) requires licensees to provide written notice of a change of address within 30 days of such change. This requirement applies to both individual licensees and registered public accounting firms. The civil penalty for failure to provide this notice to the Board is $100.  However there may be more serious consequences. If the licensee does not receive the renewal application (because it is mailed to the last address of record), and therefore does not renew the permit, the permit will lapse.  Licensees who continue to hold out as a CPA or PA, or who perform public accounting services that are restricted to licensees, are subject to additional civil penalties of up to $5,000 for each violation.
 
For example, every instance of holding out, or every tax return signed is a separate violation. If the licensee does not receive notice of the civil penalty (because the Board of Accountancy does not have a valid address for mailing), the Order will become final by default and the penalty is due and payable within 10 days. If the penalty is not paid, the permit will be suspended. Licensees who continue to hold out or to perform public accounting services while a permit is suspended risk revocation.
 
ORS 673.160 and OAR 801-010-0345 state the requirements for firm registrations and renewals. The renewal form includes a box to be checked by the licensee if the firm wishes to be terminated when registration as a public accounting firm is no longer required. Renewal applications requesting termination of the firm should also be returned to the Board. Renewal applications that are received after December 31 of the renewal period that is expiring are subject to a late fee. Renewal applications that are received after January 31 of the new renewal period are subject to a $500 penalty for failure to renew.
 
OAR 801-040-0070​ requires licensees to document CPE hours reported on the licensee´s last renewal form at the Board´s request. The Board conducts an audit of CPE reports after each renewal period. Licensees who do not respond to a CPE audit request letter within 21 days are subject to a $250 civil penalty.

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Effective January 1, 2020, the Board updated reporting requirements for licensees.

Licensee must notify the Board within 45 days:

    resolution of any civil action against a licensee that relates to professional services and business operations involving an Oregon licensee or Oregon clients
    initiation of any regulatory action against the licensee
    resolution of any regulatory action against the licensee
    any inquiry into the licensees conduct through a professional organization
    resolution of any professional organization inquiry

Licensees must notify the Board within 10 days:

    initiation of any criminal investigation against the licensee
    resolution of any criminal investigation against the licensee


Notification to the Board must include the following information when reporting any of the events above:

    Name of the regulatory agency, court or professional organization
    Title of matter
    Docket number if applicable
    Date of occurrence of the event
    Name of any legal representatives involved
    Statement of the facts
    Copies of relevant documents, including but not limited to, regulatory notice, civil complaint, criminal charging document and any settlement documents

The reporting requirements set forth in this rule may not be not negated by the terms of a non-disclosure agreement or court protective order.

The notices required by this rule shall be signed by the person or persons against whom the regulatory action, civil action and/or criminal investigation or action is raised. If the regulatory action, civil action, or criminal investigation or action is against a registered firm only, the notice(s) must be signed by an authorized Oregon partner or owner of the firm.