You cannot work as a certified public accountant in the state of Arkansas without a CPA license. We know you know this, but we want to make sure you know we know it, too. The thing is, as attorneys, we're subject to licensure as well. We know that your license provides you with the stamp of approval to practice and that it further provides your clients and your community with verification of your credentials.
We also know how frustrating state licensing systems can sometimes be. Getting through the initial licensing process was hard enough, and renewing every three years—keeping track of dates and making sure your continuing education hours qualify—is always a hassle. And if someone has lodged a complaint against you with the Arkansas State Board of Public Accountancy (ASBPA), the system can become downright scary.
You can trust us to be on your side no matter what. At the Lento Law Firm, we're dedicated to helping working professionals defend their licenses. We know the law, and we know how the Arkansas licensing system works. Whatever problem you might be facing, we'll make sure your rights are protected and that you get the very best possible resolution to your case.
You should also know that we work in communities throughout Arkansas, from Fayetteville to Helena, Jonesboro to Texarkana, and all points in between. To find out more, call 888-535-3686. Or, if you prefer, use our online questionnaire and tell us a little about your case.
Just What Can Put Your CPA License at Risk?
Arkansas CPAs are under the jurisdiction of the ASBPA. All ASBPA functions, though, are set by state law, specifically the 1987 Code; Title 17 on Professions, Occupations, and Businesses; Subtitle 2 on Nonmedical Professions; Chapter 12 on Accountants.
That chapter also makes clear exactly what kinds of misconduct can put your CPA license in jeopardy. The list is long, and includes several different categories of offense.
- Fraud or deception in obtaining your CPA license
- Dishonesty, fraud, or negligence in performing your duties as a CPA
- Conviction for certain kinds of felonies, including first-degree murder, kidnapping, adult abuse, and arson
- Violation of the state's CPA Code of Conduct, which requires things like competency, confidentiality, and avoiding acts “discreditable to the profession”
- Violation of any aspects of Chapter 12
We don't have the time or space here to tell you all the possible charges you could face as a CPA. You can be certain, though, that no matter what the charges, the attorneys at the Lento Law Firm are well-versed in Arkansas law and Arkansas administrative processes and procedures. We've represented hundreds of professionals, defending them against every possible type of allegation. Whether someone has raised questions about your credentials as a CPA, or you find yourself accused of sexual harassment, we have the background, knowledge, and experience to help you navigate the system.
The Disciplinary Process for CPAs in Arkansas
The disciplinary process for CPAs in Arkansas is relatively straightforward, with five basic parts.
- Cases usually begin when someone makes a complaint against you to the ASBPA
- The ASBPA conducts an investigation into the complaint.
- Assuming the complaint has merit, the ASBPA then initiates hearing proceedings, at which you have the right to defend yourself.
- Ultimately, the Board renders a decision in the case and, if necessary, assigns sanctions
- Finally, you have the right to appeal the Board's decision through the Arkansas court system
While this overall process may be straightforward, each piece in the process can be complex. Let's take a look at each one in turn.
Complaints
Complaints can be made by virtually anyone. Most commonly, they are filed by
- Consumers
- Colleagues
- Supervisors
- Employees
- Professional Societies such as the Arkansas Society of CPAs (ARCPA)
- Law Enforcement Agencies
- Other Government Agencies
In addition, the ASBPA itself has the power to accuse you of misconduct. Arkansas has an active peer review system for CPAs, and it produces a number of complaints each year.
Importantly, though, a complaint is merely the first step in a larger process. Complaints don't always turn into full-blown investigations or hearings. In fact, there's often a window of opportunity in which you can resolve misunderstandings and avoid a formal charge against you. This is one reason why it's so important you have a Lento Law Firm attorney on your side from the very beginning of your case. We have experience as negotiators and can sometimes help you to work out a solution that's equitable to all parties.
Investigations
The ASBPA's first job when it receives a complaint is to determine whether that complaint is "credible" and "actionable." Complaints must be supported by some type of believable evidence in order to move forward. Likewise, a complaint must involve an issue that is under the ASBPA's jurisdiction. Ordinarily, for example, the Board won't intervene in a simple fee dispute. If, however, a Complainant alleges that a CPA has engaged in deceptive billing practices, that would likely warrant Board intervention.
If the Board does decide to pursue an investigation, here's what you can expect.
- First, you'll be provided with a Notice of the Charges. The law clearly states that you should receive this at least 30 days before the Board schedules any hearings.
- Your Notice of the Charges should include a detailed explanation of the allegations against you, information vital to putting together your defense.
- As part of the investigative process, the Board will invite you to respond to the charges, either in writing or in person.
- The Board will also conduct witness interviews. They'll speak to the Complainant (your alleged victim) but may speak to anyone connected to the case, including your colleagues and supervisors.
- The Board will collect any relevant physical evidence.
- As the accused in the case, you have several important due process rights, such as the right to a presumption of innocence, the right to review all evidence in the case, and the right to advanced notification of all meetings and proceedings.
- Among your rights, you have the right to legal representation. Ideally, you would already have contacted the Lento Law Firm the moment you expected a charge might be coming. Certainly, though, you want an attorney to help you through the investigative phase of the case.
What can an attorney from the Lento Law Firm do for you?
- Work with you to develop a defense strategy
- Help you draft your response to the charges
- Help you formulate answers to investigative questions
- Accompany you to any depositions or other investigative meetings
- Gather and submit evidence in support of your case
- Monitor the progress of the investigation
- Conduct negotiations with all parties on your behalf
Most importantly, your Lento Law Firm attorney can help you avoid missteps and make sure that you're treated fairly throughout the process.
Hearing
Cases are sometimes dismissed after an investigation if the Board doesn't believe the evidence in the case can substantiate the allegation. If it does decide to move forward, though, the ASBPA will hold a full hearing into the matter. This is your opportunity to present your full defense, to either prove your innocence or present mitigating factors to explain what you did. As part of the hearing,
- You are entitled to review all evidence against you before the hearing begins.
- The Board has subpoena power and can force witnesses to appear at the hearing. You should also have the chance to request witnesses to appear.
- At the hearing itself, your attorney makes an opening statement, framing your defense.
- Both sides can submit evidence. The rules for evidence are somewhat more relaxed than those in a criminal or civil court case.
- Both sides also call witnesses to testify. In addition, both sides have the right to cross-examine witnesses.
- Your attorney presents a final closing argument, summarizing the evidence you've submitted and explaining what it means.
- Finally, the Board deliberates as to whether or not you are guilty of an offense and, if necessary, prescribes a sanction.
Sanctions
Should the Board find you guilty, it has the power to assign sanctions. According to Arkansas state law, those sanctions can include
- License suspension
- License revocation
- License denial
- Completion of appropriate education courses
- Preissuance reviews of audits, reports, and compilations
- Quality review
- Successful completion of the Arkansas CPA licensing exam
In addition, the law gives the Board broad authority to assign other “requirements and penalties” it finds “appropriate.” And finally, the Board has the power to fine you for the costs of the hearing itself.
In considering these various penalties, it is important to keep in mind that any sanction, even a reprimand, can affect your career. Obviously, a license revocation can mean the end of your career. Other types of sanctions can make things inconvenient for you: a suspension, for example, almost always means the loss of some business; satisfying reporting requirements can create delays for your customers. Any sanction that becomes public, though, can undermine the public's confidence in your abilities, making it hard for you to find work. Arkansas maintains a searchable database listing CPA violations.
No matter what the specific charges, then, and no matter what sanctions the Board may propose, you can't afford to handle a misconduct allegation on your own. You need someone from the Lento Law Firm to protect your rights and make sure you get a fair resolution.
Appeals
The Board itself does not offer an appeals process as such. However, you are entitled to request judicial review under Arkansas's Administrative Procedures Act. Such requests must be filed within 30 days of the conclusion of the original hearing. Cases are heard by Arkansas circuit courts.
You should be aware that grounds for an appeal are limited.
- Violation of statutory or Constitutional provisions
- Order beyond the ASBPA's statutory authority
- Unlawful procedure
- Outcome affected by error
- Outcome unsupported by evidence
- Arbitrary or capricious decision
What Can the Lento Law Firm Do for You?
It should be clear at this point why it's so important you have someone from the Lento Law Firm representing you in your license defense.
- Your career is at stake. You need your license to practice as a CPA in Arkansas. Your reputation is just as important. With so much on the line, you can't afford to try and handle the case yourself.
- License defenses can be enormously complex. Allegations have to do with matters of state law, and defending yourself requires an ability to make subtle interpretations of that law. Likewise, rules and procedures are a matter of law, and they can be difficult to follow. An attorney from the Lento Law Firm gives you your best chance at successfully navigating the licensing board bureaucracy.
- The ASBPA is your adversary. Ordinarily, the Board is an ally for CPAs across the state. It administers the state exam, for instance, and manages the license application and renewal processes. It lobbies the Arkansas legislature on your behalf, provides educational opportunities, and publishes a monthly newsletter. If you've been accused of misconduct, though, the roles have shifted. You are now the accused, and the Board now serves as both prosecutor and judge. You need someone on your side, looking out for your rights.
The Lento Law Firm's Professional License Defense Team was founded to help professionals get the fair treatment they deserve and to defend their licenses in all kinds of situations. We're focused on professional licensing law and have represented hundreds of clients over the last several years. We also understand the Arkansas state licensing system. As a result, we can help CPAs working anywhere across the state, including.
- Little Rock
- Fayetteville
- Conway
- El Dorado
- Fort Smith
- Jonesboro
- Jacksonville
- Springdale
- Rogers
- Magnolia
- Russellville
- Texarkana
- Hot Springs
- Pine Bluff
- North Little Rock
- Batesville
- West Memphis
- Searcy
- Hope
To find out more about exactly what the Lento Law Firm can do for you, contact us today at 888-535-3686 or use our online form.
