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Certified Professional Accountants (CPAs) spend years earning their education and their license. Accounting itself requires attention to detail – as well as an understanding of the rules that govern the profession. An allegation of professional misconduct can derail your career, jeopardizing not only your license but your livelihood.
The California Board of Accountancy (CBA) is the government agency that is tasked with regulating accountants in the state. In addition to setting the standards for accountants in California, they also enforce any alleged violations of the standards that govern the profession. Defending your license against an Accusation, Investigation, or Adverse Action by the California Board of Accountancy can be stressful. As a Certified Public Accountant (CPA), your license is necessary to support yourself, your business, and your family.
At the Law Office of Nicole Irmer, we understand the complexities of defending a CPA license, and we understand the immense amount of time, money, and energy it took to achieve your accounting license. A threat against your license can bring substantial administrative licensing and/or criminal consequences and jeopardize your practice, your reputation, and your livelihood. Whether your licensing problem arises from a criminal matter, an Accusation of professional malpractice, or an Ethics Complaint we can assist you in protecting your license.
The California Board of Accountancy monitors the Accounting Services provided by Certified Public Accountants for ethical and professional violations. The California Board of Accountancy’s mission is to “protect consumers by ensuring only qualified licensees practice public accountancy in accordance with established professional standards.”
The CBA issues licenses for new accountants and handles matters related to license renewal and continuing education. They are also responsible for investigating allegations of professional misconduct and issuing discipline when warranted.
Under the California Accountancy Act and/or California Code of Regulations (CCR), a Certified Public Accountant may be disciplined for:
The CBA may receive complaints from members of the public, law enforcement agencies, other licensees, employers, and/or other governmental agencies. Once it receives a complaint, the CBA will assign it a priority based on the potential for ongoing harm to consumers and investigate it. For cases with a high risk of harm, the CBA may issue an interim suspension order.
Complaints are assigned to the CBA Enforcement Division, where technical and non-technical analysts will determine if a potential violation occurred. The Enforcement Division may also consult with experts on more complicated matters.
Once an investigation is initiated, the Enforcement Division will notify a licensee of the complaint and request information related to it. If you receive a notification of a complaint from the CBA, you should contact a California accounts license defense attorney as soon as possible. Anything that you say to an investigator – including at an investigative hearing – could be used against you and may lead to disciplinary action and potentially criminal charges.
An investigation may result in one of three outcomes: closure, citation, or the filing of an Accusation (which may result in formal discipline). Getting a lawyer involved earlier in the process may result in a more favorable outcome – such as a citation, which is not considered formal discipline, or closure of the investigation. Importantly, complaints are not public information – so getting the investigation closed without a citation or formal discipline can help you avoid negative publicity that can impact your career.
If a formal Accusation is filed, then the case may be resolved through a stipulated settlement. Otherwise, the case will proceed to a hearing before the Office of Administrative Hearings (OAH). An administrative law judge (ALJ) will then issue a proposed decision, which may be adopted by the CBA.
The California Board of Accountancy may take action against a professional’s license for violations of applicable statutes or regulations. The discipline imposed will depend on the nature and severity of the conduct as well as the CPA’s prior history and any mitigating factors. It may include:
In addition to formal discipline and/or restitution, the CBA may seek recovery of costs associated with the investigation and enforcement of its laws. It may also impose an administrative penalty.
After a set period, a CPA may seek to have the restrictions on their license removed. They may also seek reinstatement of their license with the help of a San Diego accounts license defense lawyer.
An investigation and any disciplinary action can be stressful, time-consuming, and expensive – particularly if it limits or eliminates your ability to work as a CPA. In some cases, a CBA investigation could even lead to criminal charges in addition to license discipline. For these reasons, it is important to consult with a seasoned accountancy license defense attorney as soon as possible after learning about a complaint against you.
After working hard for years to obtain your accountancy license, learning that you could lose your career as an accountant can be devastating. It is important to remember that CBA investigations are not foregone conclusions. With the help of a California accounting license defense lawyer, you may be able to have the complaint against you closed or resolved in a more favorable way (such as a citation).
At the Law Office of Nicole Irmer, we are committed to ensuring that you understand the process, your rights, your options, and the steps necessary to protect your interests. Attorneys at the Irmer Law Office have over twenty years of experience advocating for professionals, both in the criminal law and administrative law context, defending against allegations of professional misconduct. To learn more about your rights when defending your Accounting License, please contact our office at (619) 237-6130.