The stress of having a complaint filed against you as a certified public accountant (CPA) is overwhelming. This complaint may have come as a total shock to you. When you have worked so hard for your clients, it is concerning that something like this is happening. You worked for years to gain the appropriate education and dedicated numerous hours to studying and sitting for the CPA exam. You spent potentially tens of thousands of dollars to obtain your District of Columbia CPA license. You must take allegations against your license seriously, regardless of if they are baseless. The relevant regulatory bodies must address the allegations against you; there is no guarantee they will be on your side.
As you likely know, losing your license can devastate your livelihood, reputation, and both professional and personal relationships. The consequences of disciplinary action against your license can have long-term effects. The Lento Law Firm Professional License Defense Team can defend you. Our Team has worked tirelessly to protect numerous District of Columbia CPAs, and we will do the same for you. As soon as you become a client, our Team will explain the disciplinary process and the next steps. Let us help you by calling the Lento Law Firm today at 888-535-3686 or contact us online to retain our Professional License Defense Team.
District of Columbia Certified Public Accounting Regulatory Body
The District of Columbia's Board of Accountancy handles all CPA licensing-related matters. The Board is made up of five members who are appointed by the District of Columbia Mayor. Four members are required to hold a CPA license, have a valid permit to practice, and have practiced public accountancy as a CPA in the District of Columbia for at least five years. The final Board member must be a non-accountant representing District of Columbia consumers.
The Board submits its licensing data to the District of Columbia Department of Licensing and Consumer Protection's Business and Professional License Administration Occupational and Professional Licensing. That Office maintains an online database that allows the public to view the status of a CPA's license. In addition to its own database, the Board also submits disciplinary actions and CPA credentials to a national CPA license verification database called CPAverify.
District of Columbia Certified Public Accounting Laws and Regulations
As stated above, the Board of Accountancy is responsible for all aspects of obtaining and maintaining a CPA license, setting standards for the profession, and addressing all complaints. The Board has the authority to conduct these activities under the Non-Health Related Occupations and Professional Licensure Act. This law was created to “promote and protect the public interest by implementing the provisions of the Act, which provides for the licensing of certain practitioners of public accountancy and seeks to enhance the reliability of information which is used in financial transactions or for accounting for or assessing the financial status or performance of commercial, non-commercial, and government enterprises.”
Provisions of the law detail the scope of practice, eligibility for licensure, registration for public accounting firms, and practice privileges. There are also regulations pertinent to CPAs within the District of Columbia Municipal Regulations Section on Business, Occupations, and Professionals. These regulations outline the educational and examination requirements for CPAs, the Code of Professional Conduct, and the workings of the disciplinary process.
District of Columbia Certified Public Accountant Allegations
Allegations against your CPA license are just that, allegations. Do not get discouraged or allow the Board and its investigators to treat you like you are guilty, and certainly do not admit to any wrongdoing without consulting your Lento Law Firm attorney first. The Board cannot take disciplinary action against your CPA license without following formal procedures, in which you can share your side of the story, and your Lento Law Firm attorney can present your defense.
District of Columbia Disciplinary Actions
Disciplinary actions against District of Columbia CPAs will start with a complaint containing the allegations against the CPA. If the complaint is not immediately dismissed, the Board will pursue an investigation and likely offer the CPA a hearing, an opportunity to share their side of the story. Negotiations may occur throughout the disciplinary process as well. If the Board decides which you disagree with, you are legally entitled to an appeal. Your Lento Law Firm attorney will walk you through all the details of the disciplinary process, but an overview is provided below.
Complaint
Complaints are filed online through the District of Columbia's Department of Licensing and Consumer Protection Occupational and Professional License Complaint Form. This Department will then forward the complaint to the Board. If the Board believes there is merit to the case, meaning the complaint contains an allegation that the CPA has violated a relevant law or regulation, they will open a case.
You must hire an attorney as soon as you learn of the complaint against you. Entering the disciplinary process without the guidance of counsel would be unwise. The Lento Law Firm Professional License Defense Team can prepare you for what will come.
Investigation
When a case is opened, the Board is obligated to conduct an investigation. The investigative process will include interviewing the complainant, potential witnesses, and the CPA subject to the investigation. The process will also involve procuring any documents or other evidence pertinent to the case. If, at the end of the investigation, the Board determines the allegations are baseless or there is not enough evidence to pursue the case further, it has the authority to dismiss the case. If the Board decides a violation has occurred, it will allow the CPA an opportunity to defend themselves by presenting their own evidence during a hearing.
Negotiations
If you have received notice that the Board believes you are guilty of the allegations against you, your Lento Law Firm attorney can immediately begin negotiating with the Board. Your Lento Law Firm attorney will also be preparing for your hearing, as discussed below, but negotiating with the Board to find a solution prior to your hearing may be a good option. Negotiations can increase your chances of coming to a resolution in a much shorter length of time and may reduce the stress you are facing about the disciplinary process. The Lento Law Firm can frequently mitigate and reduce the consequences of the violation. This can be done by committing to short-term probation or suspension and/or obtaining additional professional education courses to address practice deficiencies related to the allegations against you.
Hearing
Before the Board can take disciplinary action against your District of Columbia CPA license, it must provide you notice and the opportunity to request a hearing. If you do not respond to the Board requesting a hearing within 20 days of receiving the notice of hearing, the Board has the authority to take disciplinary action against your CPA license without your consent. If this occurs, the Board will have up to 90 days to notify you of the disciplinary action against your CPA license. There is no circumstance where you should not respond to the Board. Ignoring the complaint against you is unwise and could result in losing your license. You might be scared or unsure how to respond, but your Lento Law Firm attorney will guide you through the process and be there for you every step of the way.
The hearing will be set between 30 and 90 days after you request it. Unfortunately, Board hearings are open to the public, and transcripts, filings, and other records are open for public review. The hearing examiner and the relevant court of your jurisdiction do have the authority to seal the records for confidentiality.
A majority of the Board members must be present at the hearing. The hearing is similar to a court case. You have the right to be represented by counsel, and like a court case, there is no circumstance where you should attend your hearing without your Lento Law Firm attorney. At the hearing, your Lento Law Firm attorney will present all relevant evidence using witnesses, documentation, and other available evidence. Your Lento Law Firm attorney will also have the opportunity to cross-examine the opposing party's witnesses. At the hearing, the Board must prove that you are guilty; the burden of proof is not on your Lento Law Firm attorney to prove your innocence.
Determination
The Board must release their decision in writing within 90 days of the hearing. The Board's written order must include a finding of face, the application of provisions of the relevant statutes and regulations relied upon in making its decision, the decision of the Board based on the finding of facts and applicable law, a statement informing the CPA that they have a right to appeal and the timeframe in which the CPA may appeal the decision. This report and order will be sent to the CPA and their attorney within ten days of releasing their written decision.
Common determinations include, but are not limited to:
- Letter of reprimand
- Suspension of a CPA's license
- Revocation of a CPA's license
Appeal
If you are seeking an appeal, your Lento Law Firm attorney will file your appeal in the District of Columbia Court of Appeals within the timeframe detailed in the Board's report. Do not feel that all hope is lost at this juncture. The Lento Law Firm has represented numerous District of Columbia CPAs in the appeal process. Our Team can help even if you have not been previously represented during the disciplinary process. Join at the appeals phase is not unusual for our firm.
Appeals are held in court and, therefore, are formal court proceedings. They will be very similar to the hearing in that your Lento Law Firm attorney will defend you by presenting evidence and examining and cross-examining witnesses. Specific rules and timelines exist for filings, disclosing evidence, and other court requirements. These rules and timelines can be confusing; representing yourself can result in losing your appeal on an administrative technicality and not on the merits of your case. You cannot afford to lose your license over a technicality. The Lento Law Firm is well-versed in these processes and will handle all these aspects for you.
Grounds for Disciplinary Action Against Your District of Columbia Certified Public Accounting License
Many actions can threaten your District of Columbia CPA license. While District of Columbia laws and regulations detail the responsibilities and standards you must comply with, the following are a few common examples:
- Attempting or succeeding in procuring a CPA license through bribery, fraud, or misrepresentation
- Having your CPA license revoked in another jurisdiction and failing to notify the Board of Accountancy in the prescribed timeframe
- Being convicted or found guilty of any crime in any jurisdiction which relates to the practice of accounting
- Falsely, fraudulently, deceptively, or misleadingly advertising accounting goods and services
- Committing an act of fraud, deceit, negligence, incompetency, or misconduct during the practice of public accounting
- Practicing public accounting with a suspended, revoked, or inactive license
Retain the Lento Law Firm Professional License Defense Team
The Lento Law Firm always puts its clients first; we will do everything in our power to protect your CPA license. Our goal is to mitigate and ideally eliminate the charges against you as soon as possible. To be represented by our dedicated Professional License Defense Team, call us at 888-535-3686 or contact us online.
