The Lento Law Firm Defends Utah CPAs
The Utah Board of Accountancy has the mission to “protect the public and enhance commerce through licensing and regulation” of certified public accountants. The Board of Accountancy works with the Utah Department of Professional Licensing to accept complaints against CPAs practicing in the state, investigate those complaints, and pursue disciplinary charges. You could lose your CPA license, practice, and employment to Utah Board of Accountancy misconduct charges. Retain the Lento Law Firm's premier Professional License Defense Team to help you defend and defeat Utah Board of Accountancy license charges. Call 888.535.3686 or chat with us now for the strategic and effective representation you need for your best discipline outcome.
Utah CPA Practice Rewards
Utah is a great state within which to practice public accounting. The state has a beautiful natural environment, a stable culture, and a strong economy. It also has substantial commerce in its attractive cities and towns, including Salt Lake City, West Valley City, Provo, West Jordan, Orem, Sandy, Ogden, St. George, Layton, South Jordan, Lehi, Millcreek, Taylorsville, Herriman, Logan, Draper, Murray, Eagle Mountain, Bountiful, Riverton, Spanish Fork, or other locations. That commerce supports sophisticated large and small accounting firms like Eide Bailly, Avenues Financial, Platform Accounting Group, Now CFO, Protiviti, CMP, Tanner & Co., Haynie & Company, the BDO Alliance's WSRP, Mantyla McReynolds, Larson & Company, HJ & Associates, Stayner, Bates, & Jensen, HBME, and Adam Smith CPA. You know the rewards of your Utah CPA practice. Don't lose those rewards to Utah Board of Accountancy misconduct charges.
Nationwide Stakes to Utah CPA Discipline
Your Utah Board of Accountancy charges may feel like a local or state matter, affecting only your CPA practice within the state's borders. However, those charges may affect your ability to practice accounting elsewhere in the U.S. Utah Code Section 58-1-302, which authorizes the Utah Board of Accountancy to license CPAs for practice in the state by endorsement or reciprocity. You may have gained your Utah CPA license based on your CPA license earned by examination in another state. You may also anticipate licensing by endorsement or reciprocity in another state to expand or move your accounting practice. Yet if you suffer Utah Board of Accountancy discipline, other state accountancy licensing boards may revoke your current licenses in those states or refuse to license you on a new application in the future. Licensing boards share disciplinary information. They also search discipline databases. You will also likely have to report prior discipline on new license applications or renewal applications. Don't expect to run from Utah CPA discipline. Instead, let us help you fight your Utah Board of Accountancy misconduct charges.
Utah CPA Licensure
Utah's legislature enacted Utah Code Title 58 to create the state's Division of Professional Licensing. The Utah Division of Professional Licensing helps the Utah Board of Accountancy and other professional boards in the state carry out their statutory authority to regulate professional practice through licensing. The Utah legislature created the Utah Board of Accountancy by enacting the Certified Public Accountant Licensing Act, codified in Utah Code Title 58, Chapter 26a. Section 58-26a-301 of the Certified Public Accountant Licensing Act requires any individual practicing public accountancy in the state to have a valid license. Section 58-26a-501 of the CPA Licensing Act makes it illegal to practice public accounting in the state without a Utah Board of Accountancy CPA license. Utah Code Section 58-1-501 repeats and confirms that practicing without a professional license is unlawful, granting the Utah Division of Professional Licensing to assist the Board of Accountancy in preventing unauthorized, unlicensed practice. You must retain your Utah Board of Accountancy CPA license to practice if you wish to retain your Utah public accounting practice and employment. Let us help you defend your license.
Utah CPA Qualifications
Section 58-26a-302 of Utah's CPA Licensing Act sets forth the rigorous qualifications you had to meet to gain your Utah Board of Accountancy CPA license. Those qualifications include earning your accounting degree from an accredited institution, proving your good moral character, passing the accounting exam, and completing one year of accounting experience under supervision in the manner the Board of Accountancy requires. Earning your first CPA license took you a considerable investment of time, trouble, and expense. Consider how substantial your investment has been in your CPA license when deciding how to proceed in defending it. Retain our highly skilled and experienced attorneys for your best disciplinary outcome.
Utah CPA Disciplinary Authority
The Utah Board of Accountancy does more than merely license CPAs for practice in the state. It also investigates and disciplines those licenses. Under Utah Code Section 58-26a-201, the Utah Board of Accountancy has the express authority to assist the Utah Division of Professional Licensing in “reviewing complaints concerning the unlawful or unprofessional conduct” of a CPA the Board of Accountancy has licensed. Section 58-26a-401 of Utah's CPA Licensing Act expressly authorizes the Board of Accountancy to suspend, revoke, or otherwise discipline a CPA license it has issued. Section 58-26a-502 of Utah's CPA Licensing Act lists the unprofessional conduct for which a Utah CPA may suffer discipline. The Utah Board of Accountancy has plenty of statutory authority to discipline your CPA license. The Utah Division of Professional Licensing is likewise staffed and empowered to pursue discipline. Let us help you level the playing field in defense of Utah Board of Accountancy misconduct charges.
Utah CPA Disciplinary Decisions
You likely won't keep your Utah Board of Accountancy CPA license discipline confidential if you suffer discipline. The Utah Division of Professional Licensing maintains a searchable database on its website, which posts the Board of Accountancy and other professional board disciplines. Anyone wishing to learn of your discipline may do so. Interested parties would certainly include your accounting firm employer but also licensing boards in other professions or states. Your accounting clients may also want to know of your discipline. Even friends and family members have access to discipline information. You likely also have a duty to report your discipline to your accounting employer and to accounting licensing boards in other states, which the Utah Board of Accountancy may do on its own in any case. Don't expect to hide discipline. Instead, let us help you avoid it.
Utah CPA Disciplinary Sanctions
Section 58-26a-401 of Utah's CPA Licensing Act expressly authorizes the Utah Board of Accountancy not only to suspend or revoke your CPA license but also to restrict your license, place you on license probation, or give you a public or private reprimand. License restriction or probation may come with terms and conditions. While these lesser forms of sanction may sound daunting, as alternatives to suspension and revocation, they give our attorneys opportunities to advocate for remedial relief instead of punitive sanctions. We may be able to help you take additional education or training, undergo a medical examination, obtain mental health counseling, or take similar steps even before you face any sanction to show the Utah Board of Accountancy that you need no license suspension, revocation, restriction, or reprimand. Let us help you put on a case to mitigate any sanction so that you can preserve your accounting employment and reputation.
Utah CPA License Reinstatement
Utah Code Section 58-1-308 grants the Utah Board of Accountancy and Utah Division of Professional Licensing limited authority to reinstate a lapsed license. Depending on the circumstances of your license's suspension, revocation, surrender, or other lapse, you may or may not have an opportunity for reinstatement. Reinstatement is also at the Board of Accountancy's discretion. Reinstatement may also require your written application and documentation, as well as your appearance at a Board of Accountancy hearing. Let us assist you in evaluating your reinstatement rights and opportunities if you have already lost your Utah CPA license. If you do qualify for reinstatement, let us help you make a convincing showing. Your CPA license is worth protecting.
Grounds for Utah CPA Discipline
Utah Board of Accountancy officials have broad authority to discipline on the many enumerated grounds. Section 58-26a-502 of Utah's CPA Licensing Act lists the unprofessional conduct for which a Utah CPA may suffer discipline. Section 58-26a-401 of Utah's CPA Licensing Act further incorporates as additional grounds for CPA discipline the grounds that generally apply to professionals under Utah Code Section 58-1-401, as enforced by the Utah Division of Professional Licensing. Below are some of the common grounds for CPA discipline and how our attorneys may be able to defend those charges.
Incompetence as Grounds for Utah CPA Discipline
Section 58-26a-502 of Utah's CPA Licensing Act authorizes discipline for “undertaking an engagement” when you “could not reasonably expect to complete it with professional competence.” Examples could include any violation of generally accepted accounting practice. Our attorneys may be able to show in defense that your accounting met all standards, that others were responsible for the accounting errors, that any errors you made were de minimis and led to no harm, or that you reasonably followed the instructions of qualified supervisors.
Confidentiality Breaches as Grounds for Utah CPA Discipline
Section 58-26a-502 of Utah's CPA Licensing Act authorizes discipline for “making unauthorized disclosures of confidential information obtained in the practice of public accountancy.” Our attorneys may be able to show in defense that you did not make the alleged disclosures, others made the alleged disclosures, you had client authorization for your disclosures, or you had rule and code authority for making unauthorized disclosures.
Conflicts of Interest as Grounds for Utah CPA Discipline
Section 58-26a-502 of Utah's CPA Licensing Act authorizes discipline for conflicts of interest in the course of accounting practice. Examples could include accepting compensation from a client's lender, family member, contractor, or other party without the client's knowledge in the course of accounting practice for the client. It could also include undertaking a dual representation where the clients have conflicts of interest that are not subject to waiver. Our attorneys may be able to show in defense that you had no conflict of interest or that your client waived the conflict after full disclosure when the waiver was reasonable.
Credential Fraud as Grounds for Utah CPA Discipline
Utah Code Section 58-1-501 authorizes discipline for credential fraud. Examples include cheating on the accounting licensing exam, misrepresenting your accounting education or work experience to the Board of Accountancy when applying for your license, or concealing a disqualifying conviction on your original application or renewal application. Our attorneys may be able to show in defense that you made no misrepresentations, any misrepresentations were innocent rather than deliberate, and any misrepresentations were immaterial to your qualifications.
Criminal Conviction as Grounds for Utah CPA Discipline
Utah Code Section 58-1-501 authorizes discipline for criminal convictions that “bear[] a substantial relationship to the licensee's or applicant's ability to safely or competently practice the profession.” Examples could include crimes of violence like assault and battery, crimes of dishonesty like embezzlement, or crimes of moral turpitude like indecent exposure. Our attorneys may be able to show in defense that you did not suffer the alleged criminal conviction, the conviction was not a disqualifying crime substantially related to accounting qualifications, or that the court reversed the conviction.
Utah CPA Disciplinary Procedures
Keep in mind that a disciplinary charge does not mean that you will necessarily suffer a sanction. The Utah Division of Professional Licensing follows its Division Utah Administrative Procedures Act Rule in contested disciplinary cases. The Division Utah Administrative Procedures Act Rule ensures that you have constitutional due process, including fair notice of the charges and a fair hearing before an administrative law judge. These protections, though, are not self-executing. Our attorneys can help you invoke these protections to your best strategic defense. We can present your witness testimony and documentary evidence at the hearing while cross-examining adverse witnesses. If you have already lost your formal hearing, we can take a special appeal or seek court review as the Division Utah Administrative Procedures Act Rule and other laws and rules provide.
Premier Utah CPA Defense Services
The Lento Law Firm's premier Professional License Defense Team is available across Utah, including in Salt Lake City, West Valley City, Provo, West Jordan, Orem, Sandy, Ogden, St. George, Layton, South Jordan, Lehi, Millcreek, Taylorsville, Herriman, Logan, Draper, Murray, Eagle Mountain, Bountiful, Riverton, Spanish Fork, and other cities and towns, to defend your CPA license. Hundreds of other professionals in Utah and nationwide have trusted us for their best disciplinary outcome. Call 888.535.3686 or chat with us now.
