A complaint is to be based on circumstances that occurred in an engagement involving services provided by a certified public accountant. The Commission Board is not authorized by law to resolve fee disputes or award money to complainants.
Complete the Board of Public Accountancy complaint form online. If you do not know the license number of the CPA or the permit number of the CPA Firm, use the
Certified Public Accountants Public Query to find it if the person is licensed in Maryland.
- Complaints are reviewed to determine whether the complaint falls within the jurisdiction of the Board.
- If the Board has jurisdiction and after it receives documentation involved in the complaint from the complainant, a notice of complaint is sent to the CPA with a request to respond to the Board.
- The Complaint Committee will review the issues identified in the complaint, the CPA’s response, the relevant provisions of the Maryland Public Accountancy Act, professional accounting standards and Board regulations.
- If the Complaint Committee determines that a violation may have occurred, the facts are reviewed by the Office of Attorney General to determine whether sufficient evidence exists to proceed with a formal hearing. When the facts to not support a violation, the case is closed.
- If the Office of the Attorney General determines sufficient evidence exists, formal charges will be made against the CPA and a formal hearing will be held before the Board. The Board may reprimand, suspend, or revoke a license, and or instead assess a fine of up to $5,000.00 per violation.
- A complainant may request an inspection of certain documents maintained by the Commission as part of the respondent's licensing file, so long as the request is limited to documents relating to the complaint and for which inspection is allowed under the Maryland Public Information Act and the Department's regulations.
- All formal disciplinary actions taken by the Board are published at Disciplinary Actions.
Other Agencies that May be Able to Help:
Maryland Board of Individual Tax Preparers
Internal Revenue Service Tax Fraud Hotline - 1 - 800 - 825 - 0433
Maryland Consumer Protection Division
Baltimore Better Business Bureau
Better Business Bureau of Metro Washington, D.C.