As a certified public accountant (CPA), you help your clients make important financial decisions on a daily basis and ensure their compliance with tax laws and regulations. After numerous years of higher education and extreme expense, you are in a career you should be incredibly proud of. When you have worked so hard and dedicated so much time to your career, it can be shocking to learn that misconduct allegations have been filed against you.
Even if you are confident that you have not violated any accountancy laws or regulations, and perhaps these allegations result from a disgruntled client, you cannot take the complaint against you lightly. Any threat to your CPA license threatens your livelihood and professional reputation. The Lento Law Firm Professional License Defense Team understands the gravity of your situation, and Our Team has helped countless West Virginia CPAs in disciplinary actions. Our Team learns everything about your case and then thoroughly prepares a strong and effective defense to battle the allegations against you and your West Virginia CPA license. Let the Lento Law Firm help you; call the Lento Law Firm at 888-535-3686 or contact us online today.
West Virginia Certified Public Accounting Regulatory Body
The West Virginia Board of Accountancy is the regulatory body governing CPAs and public accounting firms. The Board's purpose is to administer and enforce the provision of the West Virginia Accountancy Law. In practice, the Board manages all aspects of the CPA examination, CPA licensure, and public accounting firm permitting. There are seven members of the Board, most of which hold CPA licenses. Additionally, the Board has its own three-person staff to assist in its operations.
The Board's stated mission is to protect the public interest through:
- Ensuring that CPAs issued a certificate or license have met the minimum competency requirements
- Providing resources to the public to verify the licensure and disciplinary status of any CPA
- Enforcing the Accountancy Law, Board Rules, Rules of Professional Conduct, and standards governing the practice of public accounting.
West Virginia Certified Public Accounting Laws and Regulations
The primary law dictating the practice of accountancy is the West Virginia Accountancy Law. The law details the Board's authority and rule-making powers, examination and educational requirements, CPA reporting requirements, and procedures for disciplinary action.
Several rules further support the Accountancy Law. One of these rules is the Board Rules and Rules of Professional Conduct. This rule outlines the regulation of certification, registration, authorization, and licensure of CPAs and public accountants, as well as the authorization and permitting of accounting firms. Arguably, the most important rule is the Disciplinary and Complaint Procedures for Applicants, Licensees, and Substantial Equivalency Practitioners. As the name indicates, this rule provides everything related to the disciplinary process, including the workings and requirements for complaints, investigations, contested case hearings, and the appeals process. While the above rule briefly discusses contested case hearings, a separate rule goes into the process in full detail; this rule is the Contested Case Hearing Procedure. The working of contested case hearings will be discussed further in the sections below.
West Virginia Certified Public Accountant Disciplinary Actions
When facing disciplinary actions, your Lento Law Firm attorney is prepared to walk you through the process's intricacies and answer all your questions. Below is the general disciplinary process for your reference:
Complaint
The Board of Accountancy accepts complaints through an online form or by mail using a printable complaint form. A verbal complaint can be made but will not be processed or investigated if the complainant does not follow up with a written complaint. The Board also accepts complaints against a CPA's accounting firm. The forms require the complainant to disclose their name; complaints cannot be made anonymously. In addition to the CPA's information, the Board requests that the complainant include the sequence of events surrounding their complaint, the dates of occurrences, and the names of witnesses or participants. The Board encourages the complainant to attach any relevant documentation with the complaint. Lastly, the Board asks the complainant the interesting question: what "action do you expect the Board to take?"
In addition to the complaint forms submitted by the public, the Board has the authority under the Accountancy Law to review any publicly available work of a CPA randomly, even without suspicion of improper behavior or submission of a formal complaint against the CPA.
When the Board receives a complaint, its first order of business is to send a copy to the CPA and log the complaint into its Complaint System. The Board will then do a preliminary review of the complaint to decide if:
- The complaint will be reviewed fully by the Board
- The Board requires more information to adequately review the complaint
- The complaint is outside the jurisdiction of the Board
The CPA will have 30 days to respond to the complaint against them. If the CPA does not respond in the appropriate time frame, they will lose the right to defend themselves. It is extremely important that you retain counsel at this juncture, ideally within the first few days of receiving the complaint. You likely are struggling with how to deal with the response, but the Lento Law Firm handles complaint responses frequently and can ensure an appropriate and effective response is filed with the Board in the designated time frame.
Investigation
The complaint will now be passed to the Board's Complaint Committee for investigation. Investigations serve to determine the truth and validity of the allegations against you. Investigations may include interviewing witnesses and participants and collecting additional documentation and evidence, such as video or photo evidence.
At the conclusion of the investigation, the Complaint Committee will decide if probable cause exists that the licensee has violated the Accountancy Act or the relevant regulations discussed above. If probable cause is found, the Complaint Committee will share its recommendation with the entire Board and recommend whether to dismiss the case or pursue disciplinary action. The Board will then issue a Statement of Charges with a Notice of Hearing to the CPA, either containing the charges against them or providing them with the time, date, and place of the case hearing. Alternatively, the Board can send a letter notifying them of case closure.
Negotiations
If the Board finds there is probable cause that the allegations are true, it may also offer the CPA an alternative to a formal hearing. This will be an opportunity for the CPA to enter into a Consent Decree (also called a consent agreement) with the Board. Your Lento Law Firm attorney will discuss the benefits and risks of pursuing a Consent Decree. Your Lento Law Firm attorney can negotiate on your behalf to reduce the penalties and requirements you may face. Negotiations and a subsequent Consent Decree will allow you to avoid the formal hearing.
Hearing
If the Board does not offer or you do not accept a Consent Decree, you will move forward with a hearing. Hearings are either conducted by one or more Board members or a hearing examiner. At your hearing, the Board will be represented by the West Virginia Attorney General's Office; this means they are being represented by a lawyer. There is no circumstance where you should go into this hearing without legal representation. You cannot afford to go into a hearing without your Lento Law Firm attorney.
Hearings are conducted like court cases. Both sides will have to submit filings, documentation, and evidence within a specific period before the hearing. This can be confusing, but your Lento Law Firm attorney has been done countless times before.
The Board, through their attorney, has the burden of proof; this means they must prove you are guilty; it is not your or your Lento Law Firm attorney's burden to prove you are innocent. The Board's attorney is obligated to present witnesses and/or evidence at the hearing. Your Lento Law Firm attorney will then have the opportunity to present witnesses and evidence in your defense.
When the hearing is completed, the hearing examiner or presiding Board member will write a Findings of Fact and Conclusion of Law and a recommendation, which it will give to the full Board. The full Board will also receive a complete written transcript of the hearing and all motions, pleadings, rulings, stipulations, exhibits, and evidence. After a comprehensive review of these materials, the Board will issue a Final Order containing the disciplinary action; if any, it will be taken against you. Both the complainant and the CPA will receive a copy of the Board's Final Order.
Determination
The Board will assess the severity of the violation and determine the appropriate disciplinary action. The Board may take one or more of the following actions:
- Reprimand
- Censure
- Probation
- Suspension
- Revocation
- Administrative fines not to exceed $1,000 per day per violation
- Mandatory attendance at continuing professional education seminars
Appeal
If you disagree with the Board's Final Order, you have the legal right to appeal. An appeal is a legal proceeding in the circuit court in the relevant jurisdiction. You only have 30 days to appeal the Final Order. A court proceeding should be pursued without an attorney. Even if you have not been represented by counsel up to this point, the Lento Law Firm can assist. Our Team often gets involved in disciplinary action cases at the appeal stage. It is more crucial than ever to retain counsel for the appeal process. You must file the correct documents in the correct format and various other procedural requirements for your case to be accepted by the court. Do not risk losing your right to an appeal and potentially your license because you enter the appeal without an attorney.
Grounds for Disciplinary Action Against Your West Virginia Certified Public Accounting License
Any violation of the Accountancy Law and accompanying regulations are grounds for disciplinary action against a CPA. A provision of the Accountancy Law provides additional clarity on the type of conduct that may result in disciplinary action. This provision provides the Board authority to refuse to renew, suspend, revoke, or limit and license or practice privilege of a CPA for any of the following reasons:
- Fraud or deceit in obtaining or maintaining a CPA license
- Cancellation, revocation, suspension, or refusal to renew an out-of-state CPA license for disciplinary action, except disciplinary action for failure to pay licensing fees
- Failure by the CPA to maintain compliance with the requirements for issuance or renewal of a license or to notify the Board promptly
- Revocation or suspension of a CPA license before any state or federal agency
- Dishonesty, fraud, or professional negligence in the performance of services as a CPA
- Failure to file the CPA's own income tax returns
- Willful departure from accepted standards of professional conduct
- Conviction of a felony or any crime with an element of dishonestly or fraud under state or federal law
Areas We Serve in West Virginia
The Lento Law Firm Professional License Defense Team has worked with CPAs all over West Virginia, including Charlestown, Morgantown, Parkersburg, Wheeling, Weirton, Martinsburg, and more.
Retain the Lento Law Firm Professional License Defense Team
No matter the nature of the allegations against you and your CPA license, it is wise to retain counsel at first notice of a complaint against you. At the Lento Law Firm, our Professional License Defense Team understands everything you have to lose and will advocate for you every step of the way. Our Team works to reduce or eliminate the charges against you and mitigate the long- and short-term consequences of the investigation and disciplinary action against you. Retain the Lento Law Firm Professional License Defense Team today by calling us at 888-535-3686 or contacting us online.
