If you've found your way to this page, it likely means that you're facing a complaint or a misconduct charge in Idaho. You're feeling stressed, and you want answers. We get it. We're subject to a licensing system, too, and we know first-hand just how stressful it can be. It's bad enough going through the licensing process, keeping up with continuing education hours, submitting renewal paperwork, and staying up to date on the latest law and rule changes. Defending yourself from charges, though, is a special level of scary.
Your license is everything to you. It lets your employers, your clients, and your community know that you're qualified and that you have their best interests at heart. More fundamentally, though, you need your license to practice as a CPA in Idaho.
You're facing a difficult process, but you don't have to go through it alone. The Lento Law Firm is dedicated to helping professionals maintain their licenses. We've helped hundreds of clients defend themselves from all types of charges. Our Professional License Defense Team knows the law. We also know the Idaho licensing system. We're prepared to use what we know to help you, no matter what situation you're facing. And we're active in communities throughout Idaho, from Idaho Falls to Boise, Twin Falls to Coeur d'Alene, and all points in between.
To find out more, call 888-535-3686. Or, take a little time now to tell us more about your case.
Just What Can Put Your CPA License at Risk?
CPAs in Idaho are under the direct governance of the Idaho Board of Accountancy. The Idaho Board of Accountancy, though, is just one subdivision of Idaho's Division of Occupational and Professional Licenses. Of course, both of these entities are ultimately subject to Idaho state law.
You know far better than we do just how many rules and regulations you have to obey as a CPA. There are the Idaho Accountancy Rules, for example, and the American Institute of Certified Public Accountants Code of Professional Conduct. For the most part, though, disciplinary investigations are triggered by a narrow set of requirements encoded in state law. The most common offenses include
- Deception with regard to any aspect of your license
- Dishonesty, fraud, or "gross negligence" with regard to the professional services you provide
- Conviction for any crime related to your responsibilities as a CPA
- Conviction for any crime deemed to put the public in danger
- Any conduct that reflects negatively on your “fitness to perform services”
All of these offenses are open-ended and leave a great deal of latitude when it comes to complaints. Conduct that reflects negatively on your fitness, for instance, could theoretically include anything from misfiling paperwork to committing some type of sexual harassment.
No matter what the specific charges are, though, you can count on the Lento Law Firm to help you respond. We have the background, knowledge, and experience to help you navigate the Idaho licensing system. More importantly, we're on your side and determined to do what we can to protect your rights and your license.
The Disciplinary Process for CPAs in Idaho
The rules you're meant to follow as a CPA are complex, but they pale in comparison to the rules and procedures involved in defending yourself from a misconduct complaint.
As a starting point, there are four stages to the process.
- First, someone lodges a complaint against you with either the Board of Accountancy (BOA) or the Division of Occupational and Professional Licenses (DOPL).
- The DOPL initiates an investigation into the complaint.
- If the investigation uncovers cause for further action, the DOPL then authorizes a hearing.
- If you are found Responsible for (guilty of) an offense, the Board assigns a sanction. You can also be sanctioned as part of a negotiated settlement.
Each one of these basic stages, though, involves its own complexities.
Complaints
One of the difficulties of maintaining your professional license is that complaints against you can come from virtually anyone. Most commonly, however, they are filed by
- Consumers
- Colleagues
- Supervisors
- Employees
- Professional Societies like the Idaho Society of Certified Public Accountants
- Law Enforcement Agencies such as the FBI
- Other Government Agencies like the IRS and the SEC
Often, complaints come from the Board of Accountancy itself. Idaho operates a peer review system for CPAs, and the BOA takes action any time such a review reveals a possible impropriety.
Many of our clients wait to contact us until they know they're facing a hearing. The truth is, you should contact the Lento Law Firm the moment you suspect there might be a problem. In some cases, for instance, your Lento Law Firm attorney may be able to intervene early in the case, before the DOPL has started its investigation, and either convince the Division that the complaint isn't actionable or negotiate a fair settlement that will protect your license. We can't start working for you, though, until you contact us.
Investigations
The DOPL doesn't conduct investigations itself. Instead, it assigns investigations to a neutral third party.
The very first thing that happens once an investigation has begun is that the DOPL issues you a written Notice of the Charges. As the name implies, this Notice should provide you with details about the allegations against you. It should also include a list of your due process rights. For instance, you're entitled to a presumption of “Not Responsible” (Innocent), to the opportunity to review all evidence in the case, and to the right to defend yourself at a hearing.
The Notice should also invite you to respond to the complaint against you, either in writing or in person. This is your first opportunity to give your side of the case.
In addition to getting your perspective, the investigator also speaks with the Complainant (your accuser or alleged victim) and any witnesses who might have knowledge of what happened. This can include supervisors, colleagues, and sometimes even other clients.
Finally, the investigator will also gather any physical evidence that might be connected to the case.
One of your most important rights under DOPL policy is the right to legal representation. Certainly, by this point, you need a Lento Law Firm attorney by your side. The investigation will determine whether or not your case proceeds to a formal hearing. In many ways, it is the most crucial phase of your case, and during this phase, your Lento Law Firm attorney
- Works with you to develop your defense strategy
- Helps you draft your response to the charges
- Accompanies you to any depositions or other investigative meetings
- Helps you answer investigative questions
- Gathers and submits evidence in support of your case
- Monitors the progress of the investigation
- Conducts negotiations with all parties on your behalf
More important than anything else, your Lento Law Firm attorney protects your rights throughout the investigative process and helps ensure you don't make any missteps that could affect your case later.
Hearing
Ultimately, the investigator is tasked with submitting a written report summarizing their findings and making a recommendation as to whether or not the case should proceed. Of course, the investigator could decide the charges against you should be dismissed. If they think you've committed an offense, they could also recommend a specific sanction. However, you always have the right to contest the investigator's findings at a hearing.
A hearing can seem daunting, and like everything else in the disciplinary process, it can be complicated. However, it is your opportunity to make your full case for your innocence or to present any mitigating factors that might have led to your offense. Here's how the process typically unfolds.
- Throughout the investigation, you have the right to review evidence in the case. This allows you to begin building your defense.
- Idaho state law gives the DOPL subpoena power. You should also be allowed to compel relevant witnesses to testify.
- Both sides will likely file motions before the hearing. These motions help dictate how the hearing will proceed.
- Your Lento Law Firm attorney will handle all aspects of your defense. Usually, they begin by making an opening statement that frames the arguments that are to follow.
- During the course of the trial, your attorney will submit evidence and raise questions about the prosecution's evidence.
- Your attorney will also call witnesses to testify, and they'll cross-examine any witnesses testifying against you.
- Finally, your attorney presents a final closing argument, summarizing your evidence.
- Here again, the DOPL is careful to protect the judicial process. It doesn't hear your case, nor does the BOA. Instead, the DOPL appoints an attorney to preside over the proceedings. Once both sides have made their cases, this attorney ultimately determines whether or not you are Responsible for an offense.
- The BOA is responsible for setting the terms of your sanction.
- No matter what the outcome or the sanctions, you have one additional right: the right to appeal your case to an Idaho district court.
Sanctions
The BOA has a number of options available when it comes to assigning disciplinary penalties. The most common sanctions include
- License suspension
- License revocation
- License denial
- Completion of appropriate education courses
- Preissuance reviews of audits, reports, and compilations
- Required quality review
Additionally, the Board can order you to pay restitution to victims, and it can levy fines. It also has the authority to demand you pay court costs if you lose your case.
You should also know that you can face sanctions from the BOA even if your case doesn't actually make it to a hearing. Throughout your investigation and adjudication, you'll have numerous opportunities to admit fault and accept a proposed sanction from the Board. Additionally, your Lento Law Firm attorney will negotiate with all sides on your behalf. Again, while you might think that accepting responsibility for a mistake is a simple process that doesn't require an attorney, the reality is that the Board will likely propose sanctions that are far more severe than your offense deserves. Even if you are pleading guilty to the charges against you, a Lento Law Firm attorney is crucial to ensuring that you get a fair and just penalty.
What Can the Lento Law Firm Do for You?
By this point, you should have a clear sense of why you need a Lento Law Firm attorney on your side any time your license is in jeopardy. These reasons bear repeating, though.
- First, it's no exaggeration to say that your very career could be at stake. Without your CPA license, you can't practice accounting in the state of Idaho. Without your reputation, you can't expect to maintain your business. And even a reprimand can threaten your reputation if it should become public.
- A license defense is an enormously complex undertaking. A "complaint" isn't just a complaint. It's an allegation that you violated some aspect of Idaho law. Defending yourself, then, means knowing the law and being able to interpret it in relation to the charges. In addition, it means understanding how the disciplinary system works and how to use judicial procedures to your best advantage.
- The Board of Accountancy is not on your side. As a CPA, you may be used to seeing the BOA as an advocate. The BOA and the DOPL do a lot of work on your behalf, such as lobbying the state legislature for fair laws. The BOA operates the Idaho state licensing system. It lets you know what kind of education hours you need, and it keeps you updated about license renewal dates. It provides educational opportunities of its own, and it regularly posts news about the state of the profession in Idaho. Once you've been accused of misconduct, though, the BOA and the DOPL are your adversaries. You need someone who has your specific interests at heart.
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 Idaho state licensing system. As a result, we can help CPAs working anywhere across the state, including
- Boise
- Idaho Falls
- Twin Falls
- Coeur d'Alene
- Meridian
- Moscow
- Blackfoot
- Rexburg
- Blackfoot,
- McCall
- Burley
- Middleton
- Sun Valley
To find out more about exactly what the Lento Law Firm can do for you, contact the Lento Law Firm today at 888-535-3686 or use our online form.
