Purpose of the Enforcement Section:

The Enforcement Section is responsible for reviewing and investigating complaints.

Please feel free to download and print our official CPA Enforcement Brochure!

What is within the Board of Accountancy’s jurisdiction to investigate?

  • Independence, integrity, and objectivity;
  • Competence and adherence to technical standards;
  • Confidentiality and records disposition;
  • Violation of accountancy rules, fiduciary duty or trust;
  • Advertising and solicitation practices;
  • Form of practice and use of the CPA designation;
  • Ethical or moral violations; and/or
  • Conviction of a felony or any crime related to the practice of accounting.
  • Any suspension or revocation of the right to practice accounting before the U.S. Securities and Exchange Commission, the Internal Revenue Service, or any other state or federal agency.
  • Any unlicensed individuals holding out as a Certified Public Accountant, “C.P.A.”.

What is not within the Board’s jurisdiction to investigate?

The Board does not have the authority to regulate fees charged by its licensees and it does not have the ability to recover money for a consumer. The Board also does not offer mediation and does not investigate tax preparers unless that individual is in violation of the practice act, or is holding themselves out as a CPA without proper licensure.

How to file a complaint:

Complaints can be filed against licensed and unlicensed individuals. To verify a license, or to check a licensee’s complaint history, click here. Before submitting your complaint to the Board office, please make sure that you provide documentation supporting your complaint. Please note that a failure to include supporting documentation may result in a delay in processing your complaint. Examples of supporting documentation include, but are not limited to, the following:

  • Correspondence with the CPA
  • Signed Audits
  • Business cards or signs offering services or using the CPA designation (these must have the individual’s name on them)
  • Copies of website pages offering services or using the CPA designation
  • IRS/Tax documents
  • Engagement letter
  • Signed Contracts

To file a complaint:




Once you have filled out the downloadable complaint form, please mail it to:

Division of Certified Public Accounting
ATTN: Complaints
240 NW 76 Drive, Suite A
Gainesville, FL  32607-6656

After your complaint has been received in the Board office, enforcement staff will review the documentation and take appropriate action. To follow the path of a complaint, please watch the following slide show Complaint Process Slide Show.

Reporting requirement for criminal convictions

As of October 1, 2009, Section 455.227(1)(t), F.S., requires all professional licensees to report to the department within 30 days of being convicted or found guilty of, or having plead nolo contendere or guilty to a crime in any jurisdiction.  The statute also requires the reporting of any convictions that occurred prior to October 1, 2009.  A licensee who fails to report this information may be subject to disciplinary action, including fines, suspension or license revocation.

To report this information, complete the criminal self-reporting document and mail it to the department.

Please note that reporting convictions to the Division of Certified Public Accounting does not preclude the possibility of disciplinary action.

Quick Links

Need Help?

All requests for publications, documents, forms, applications for licenses, permits and other similar certifications can be obtained by contacting the Customer Contact Center.

Roger Scarborough, Director
Division of Certified Public Accounting
240 NW 76th Drive, Suite A
Gainesville, FL 32607

Telephone: 850.487.1395
Facsimile: 352.333.2508

Certified Public Accounting