Complaints and Board Actions

How to file a Complaint
How are complaints conducted?
Board Actions Taken
How do I file a complaint about actions or procedures of the board?


How to file a Complaint

You may submit a complaint to the Board if you believe a CPA or CPA firm has violated rules of professional conduct, professional standards of practice, or the Louisiana Accountancy Act.

Complaints must be made in writing (Board Rule §1901.A).  You can download and complete the Board’s Complaint Form:

State Board of CPAs of Louisiana – Complaint Form 

Mail your complaint to:

State Board of Certified Public Accountants of Louisiana
Attn: Compliance Investigator
601 Poydras Street, Suite 1770
New Orleans, LA  70130

You must sign your correspondence and include as much of the following as is feasible:

  • your name, address, phone number, and contact information
  • a statement that you are filing a complaint
  • the name and address of the person or firm on whom the complaint is being filed
  • detailed explanation of the basis of the complaint, the allegations of misconduct or failure to comply with rules or standards
  • and, as may be applicable, also include: copies of reports, returns, financial statements, or other documents in support of the allegations; and, any other witness names with contact information

Complaints may also be submitted regarding non-CPAs (unlicensed persons) who appear to have represented themselves as Certified Public Accountants or CPAs in Louisiana and/or non-CPAs who have performed services in Louisiana that are restricted to licensed CPAs.



How are complaints conducted?

Investigations and hearings are conducted in accordance with R.S. 37:80-81 and Chapter 19 of the Board Rules.  In accordance with R.S. 37:86(D), only the final enforcement actions, that is, final decision, settlement, consent agreement, or compliance directive, resulting from findings that a CPA or firm has violated rules, standards, or statutes are made available to the public.  Other than these final actions which are made available, the content of the Board’s investigatory records and files are confidential with respect to the general public.

In the event an inquiry from the public or media, Board personnel cannot confirm, deny, or comment on the status of any ongoing investigation of a licensee.  In addition, the Board does not disclose the specific content or details of investigations that have been closed when there is “no cause for action”.


Board Actions Taken

BOARD FILE # VIOLATIONS FOUND SUMMARY DOCUMENT
2018-59 &
2019-40
  • Holding out as a CPA without a License or CPA Firm Permit
  • Failure to return client records
  • Violation of the AICPA Code of Professional Conduct
  • Failure to communicate with the Board
  • Failure to cooperate with Board investigations
Summary for 2018-59 & 2019-40 (pdf)
2017-66
  • Misappropriation of client funds, dishonesty, fraud
  • Conduct reflecting adversely on fitness to practice
  • Failure to inform the Board of a change in mailing address
  • Violation of the AICPA Code of Professional Conduct
  • Failure to communicate with the Board
  • Failure to cooperate with a board investigation
Summary for 2017-66 (pdf)


How do I file a complaint about actions or procedures of the board?

In accordance with Act 655 of the 2018 Louisiana Regular Legislative Session, the Board gives notice to its licensees and applicants of their opportunity to file a complaint about actions or procedures of the board to one or more of the following organizations:

  • State Board of Certified Public Accountants of Louisiana, 601 Poydras Street, Suite 1770, New Orleans, LA  70130; (504) 566-1244; sitemaster@cpaboard.state.la.us
  • Committee on House & Governmental Affairs, Louisiana House of Representatives, P.O. Box 44486, Baton Rouge, LA  70804; (225) 342-2403; h&ga@legis.la.gov
  • Committee on Senate & Governmental Affairs, Louisiana Senate, P.O. Box 94183, Baton Rouge, LA  70804; (225) 342-2845; s&g@legis.la.gov

If you have any questions, please contact the Board at 504-566-1244.

 

Fraud