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F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N C OMPLAINT P ROCESS O VERVIEW Division of Certified.

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Presentation on theme: "F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N C OMPLAINT P ROCESS O VERVIEW Division of Certified."— Presentation transcript:

1 F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N C OMPLAINT P ROCESS O VERVIEW Division of Certified Public Accounting

2 F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N D IVISION M ISSION To ensure licensees meet the statutory requirements for licensure as a Certified Public Accountant or Accounting Firm, and to protect the public from unethical and unlicensed practitioners.

3 F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N D IVISION R ESPONSIBILITIES  Provide administrative support to the Florida Board of Accountancy.  Processes applications for and issues licenses to candidates that sit for and successful pass the CPA Examination.  Analyzes complaints received and conducts investigations.

4 F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N P ROTECTING THE P UBLIC  The Division is responsible for investigating complaints.  Once the investigation is complete, the case is forwarded to the Office of the General Counsel (OGC).  OGC reviews the case and makes a presentation to the Probable Cause Panel for determination.  After OGC's presentation to the Panel, an Administrative Complaint or Closing Order is filed.

5 F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N P ROTECTING THE P UBLIC  If an Administrative Complaint is filed, the Respondent may either request: A formal hearing, Informal hearing, Waive the right to a hearing, or Enter into a settlement agreement.  In all of these cases, the Board of Accountancy will enter a Final Order disposing of the case.

6 F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N S OURCE OF C OMPLAINTS Source of Complaints:  General Public  Other CPAs  Anonymous  Action taken by another agency CIU AB&T Prof. Admin..H&R FLSC & MH Real Estate Reg.CPA

7 F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N H OW TO F ILE A C OMPLAINT  Click and click on “File a Complaint”;www.myfloridalicense.com  Scroll down to bottom of screen and select Certified Public Accounting.  Or send a letter with the CPA’s information, a summary of alleged violations, and any additional information to: Florida Board of Accountancy 240 NW 76 th Drive, Suite A Gainesville, FL 32607

8 F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N D IVISION I NVESTIGATIONS  The Division will investigate any anonymous complaint or complaint only if: The complaint is in writing and legally sufficient; The alleged violation of law or rule is substantial; and The complaint contains ultimate facts that show a violation of Chapter 455,F.S., Chapter 473,F.S., or Chapter 61H1, Florida Administrative Code.

9 F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N D IVISION I NVESTIGATIONS  The Division’s investigator will furnish a copy of the complaint to the Subject.  The Subject may submit a written response to the information contained in the complaint within 20 days after receipt.  Once the investigative report is completed, the complete file is forwarded to OGC for review, and presentation to the Probable Cause Panel.

10 F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N T HE P ROBABLE C AUSE P ANEL The Probable Cause Panel is composed of no less than three members. A current board member must serve as the chair, and the other members must be either past or current board members. Probable Cause Panel Past/Current Board Member Board Vice-Chair Past/Current Board member

11 F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N T HE P ROBABLE C AUSE P ANEL  The Probable Cause Panel determines if probable cause exists to warrant further administrative action against a licensee.  After the Probable Cause Panel meeting, the OGC prosecutor either files the Administrative Complaint or closes the case, based on the direction given by the Panel.

12 F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N T HE P ROBABLE C AUSE P ANEL  If probable cause is found, an Administrative Complaint is filed for prosecution.  If probable cause is not found, the case is closed, and there is no further action taken against the licensee.  Closed cases are confidential and cannot be discussed with the public or full Board.

13 F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N T HE P ROBABLE C AUSE P ANEL  Subjects may appear or submit written statements to the Probable Cause Panel.  The Panel Hearing is closed to the public.  All investigations and complaint information remains confidential until 10 days after probable cause is found by the Panel.

14 F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N O VERVIEW OF THE B OARD  The Florida Board of Accountancy has nine (9) total members  Seven (7) members are licensed CPA’s  Two (2) members are consumers  Members are appointed by the Governor  Serve a 4-year term, and  May be re-appointed for another 4- year term.

15 F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N O VERVIEW OF THE B OARD The Florida Board of Accountancy sets policy and makes final decisions in areas that affect the practices of licensees including: License issuance, Disciplinary actions, and Promulgating rules.

16 F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N C OMMON V IOLATIONS Some common violations by licensees are: -Practicing on an inactive or delinquent license; -Licensees practicing in an unlicensed CPA Firm; -Licensees who fail to timely complete continuing professional education requirements;

17 F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N C OMMON V IOLATIONS ( CONT..) -Failure to timely report being convicted or found guilty of or entering a plea to a crime in any jurisdiction; and -Having a license to practice public accounting revoked, suspended, or otherwise acted against, including the denial of licensure, by the licensing authority of another state, territory, or country.

18 F L O R I D A D E P A R T M E N T O F B U S I N E S S A N D P R O F E S S I O N A L R E G U L A T I O N S TATUTES AND R ULES Statutes and Rules involving the Florida Board of Accountancy can be found at: Chapter 455, F.S. Chapter 473, F.S. Rule 61H1, Florida Administrative Code


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