1. How do I file a complaint?
2. Can I file a complaint anonymously?
3. How do I know if a complaint has been filed against me?
4. I'm a CPA. Do I need an attorney to represent me if a complaint has been filed against me?
5. What happens after I file a complaint?
6. What happens to me if the allegations in the complaint are unfounded?
7. What happens to me if the allegations in the complaint are true?
8. Is disciplinary action available to the public?
9. Will the action taken against me by the State of Tennessee affect my license standing with other state boards or professional accounting organizations?
10. I am a CPA who has an active reciprocal license in Tennessee. I do not reside in Tennessee. Am I subject to following Tennessee's Accountancy law and rules?
11. I am not a CPA. I offer bookkeeping and tax preparation for my clients. Do I have to follow Tennessee's Accountancy law and rules?
12. I think my CPA overcharged me for some work she did. Does the Board regulate fees charged by CPAs?
13. My CPA did not file my taxes in a timely manner and now the IRS is assessing monetary penalties. I wish to receive restitution. Can the Board force the CPA and/or the accounting firm to pay these penalties?
14. How can I get a copy of the Accountancy Act or Rules?
15. What if I have other questions about the disciplinary process?

Q: How do I file a complaint?

Answer » The complaint form is a form that asks for information pertinent to the complaint. You may download the form by clicking here. If you do not have access to download the form, office staff can mail or fax you the complaint form. Be sure to include all documentation that supports your allegation such as the nature of the complaint, copies of relevant paperwork and the address of the person or firm you are filing the complaint against.

Q: Can I file a complaint anonymously?

Answer » Yes, you can. However, we still need the documentation that supports the allegation.

Q: How do I know if a complaint has been filed against me?

Answer » Board staff will send written notification when a complaint is filed against you. Upon receiving a notice of complaint, you should respond in writing to the board within fourteen days.

Q: I'm a CPA. Do I need an attorney to represent me if a complaint has been filed against me?

Answer » The decision to retain or consult legal counsel is entirely yours. The Board does not require that you hire an attorney.

Q: What happens after I file a complaint?

Answer » The respondent is sent a copy of the allegation and is requested to send in a written response to the complaint. If the charges are serious in nature, such as embezzlement, the complaint is forwarded to our legal counsel for an immediate investigation. Depending on the nature of the response, additional information from all parties may be requested. All documentation is then sent to legal counsel to determine the next course of action. Legal counsel then reviews the complaint file and makes a recommendation to the Probable Cause Committee as to what type of action should be taken on the complaint.

Q: What happens to me if the allegations in the complaint are unfounded?

Answer » If the allegations are unfounded, the complaint will be dismissed. You will have a clean slate with the board.

Q: What happens to me if the allegations in the complaint are true?

Answer » The Board's legal counsel and the Probable Cause Committee will review your entire complaint file. The committee can take into consideration past complaint history, the severity of the violation and the risk of harm to the public. Disciplinary action can include consent orders with assessed civil penalties, licensee suspensions, informal conferences and formal hearings. The most severe form of disciplinary action is a revocation of your CPA license and firm license.

Q: Is disciplinary action available to the public?

Answer » Yes. After the Probable Cause Committee has reviewed the complaint and agrees to a disciplinary action, the board attorney enforces the action through the issuance of a consent order, formal hearing, etc. Once all stipulations of the action have been met, the complaint file is closed. Board staff then issues a disciplinary report to The Department of Commerce & Insurance's Public Information Officer. Disciplinary action is then posted on The National Association of the State Boards of Accountancy's web site and the Board's on-line newsletter

Q: Will the action taken against me by the State of Tennessee affect my license standing with other state boards or professional accounting organizations?

Answer » It could. Most states require that licensees disclose disciplinary action taken against them by other state licensing boards and professional accounting organizations. Each state has its own law and rules. The decision to file a complaint against a licensee for past disciplinary action is solely made by the other states or professional organizations.

Q: I am a CPA who has an active reciprocal license in Tennessee. I do not reside in Tennessee. Am I subject to following Tennessee's Accountancy law and rules?

Answer » Yes. Please read section 62-1-117 and pay particular attention to paragraph 3.

Q: I am not a CPA. I offer bookkeeping and tax preparation for my clients. Do I have to follow Tennessee's Accountancy law and rules?

Answer » No. The Board's jurisdiction is limited to licensed CPAs, PAs and licensed accounting firms. However, unlicensed individuals are not allowed to call themselves CPAs, PAs or accountants. Unlicensed individuals and firms should not advertise any public accounting services in any media. Unlicensed individuals can not issue audits, reviews or compilation reports. Non-licensee should utilize the Safe Harbor Language in connection with financial statements in Rule 0020-4-.06

Q: I think my CPA overcharged me for some work she did. Does the Board regulate fees charged by CPAs?

Answer » Neither the Board nor any other state or federal agency has the authority to regulate fees.

Q: My CPA did not file my taxes in a timely manner and now the IRS is assessing monetary penalties. I wish to receive restitution. Can the Board force the CPA and/or the accounting firm to pay these penalties?

Answer » No. The Board's main objective is to determine if the licensee or licensed accounting firm violated the Accountancy Act. If the conduct of the CPA or licensed accounting firm costs the consumer money, the consumer should file a civil lawsuit against that individual or firm.

Q: How can I get a copy of the Accountancy Act or Rules?

Answer » You can read the Act and Rules here: click on the "Accountancy Law" or "Accountancy Rules" link.

Q: What if I have other questions about the disciplinary process?

Answer » Contact our office at: TNSBA Davy Crockett Tower, 2nd Floor 500 James Robertson Parkway Nashville, TN 37243-1141

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