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Home|Online CPE Audit|Forms & Applications|Code of Professional Conduct|Statutes|Regulations

Against a Licensed Certified Public Accountant or Licensed CPA Firm


The majority of Certified Public Accountants (CPAs) are interested in maintaining goodwill and want to resolve any disputes you may have. Common misunderstandings relating to the scope of services, the quality of professional services, or the timeliness of those services very often can be resolved by direct and open communication. If you are unable to attain satisfaction from the licensed CPA, and it involves a matter over which the Board has jurisdiction, you may file a complaint by completing the complaint form.



The specific Nevada statutes and regulations related to the practice of public accounting are contained in Nevada Revised Statutes and the Nevada Administrative Code Chapters 628. The Board also references the AICPA Code of Professional Conduct in NRS 628.500.

These laws define the Board's authority. The Board cannot act as your lawyer, provide legal advice or legal services, advise you of your rights in a given situation. Please note you are not required to hire an attorney in order to file a complaint with the Board.

The Board's authority when a violation of the Accountancy statutes or regulations has occurred is limited to disciplining or recommending discipline if probable cause warrants such action. Nevada law prohibits the Board from representing private citizens in a court of law or collecting money on their behalf. The filing of a complaint with the Board does not prohibit you from concurrently filing a civil action. However, the Board may hold the complaint matter pending the court decision before issuing any decision related to the matter.


It should be noted that filing a complaint for investigation and processing does not mean that this office, the Board, or the Board's Legal Counsel has adopted your point of view, and we are not your advocate. We have not agreed to seek discipline against the licensee merely because your complaint has been opened for investigation.

The Board does not represent either your interests or those of the Licensee in the processing of this complaint. The Board represents only the interests of the State of Nevada, which may differ from the interests of particular complainants or licensees on a case by case basis.

The Board does not seek damages on behalf of complainants and cannot recover fees paid to the licensee on your behalf. The Board does not have authority to regulate fees charged by its licensees. Therefore, the Board cannot decide whether an accountant's fee for services is/was reasonable. In addition, the Board does not have jurisdiction to investigate matters concerning fee dispute issues.

The Board's investigation is considered confidential as well as all the documents you submit to the Board. Because the Board's investigation is confidential, we are not able to provide information to you regarding the status of the investigation and/or information received from the licensee in response to the complaint that has been filed.

Every complaint received by the Board is handled by the Board's professional staff. The Board investigates complaints based on substantial and tangible facts relating to specific violations of the Board's laws. The Board will not initiate its investigation or contact the licensee based on a telephone conversation. All complaints must be in writing and include the complaint form, summary of allegations and any other documentation to substantiate the claims against the licensee.

Once a complaint has been received it will be reviewed to identify if the Board has jurisdiction over the matter and if probable cause exits to open an investigation. If probable cause exits, a copy of the complaint form and supporting documentation is sent to the licensee for their response to the allegations contained in the complaint.

The Board's Enforcement Committee reviews all case files to determine if further investigation is warranted or, if there is a lack of evidence proving a statutory and/or regulatory violation has occurred, the matter will then be closed or dismissed.

Please understand that while we endeavor to resolve all complaints promptly, some matters take longer than others to resolve. In some instances, lengthy settlement negotiations are taking place, and in others, contested case proceedings, which may result in a contested hearing, are underway. In either case, it can take considerable time to investigate and resolve certain matters.

When a violation has occurred, the Board may take disciplinary action(s) against an individual or firm.

It should further be noted that we have made no determination whether there will be a hearing on this complaint. Not all complaints result in hearings. If a hearing is warranted, we will contact you to attend as a witness.

The Board will notify the complainant if further information is needed, if the case has been closed or if any disciplinary action(s) have occurred. Please keep in mind that there are no appeal rights on behalf of the Complainant to challenge the Board's decisions in the courts of this state.


Once you have completed the complaint form, provided a summary of the allegations and attached evidence to support your claims, you can submit the information to the following address:

Nevada State Board of Accountancy
1325 Airmotive Way, Suite 220
Reno, NV 89502
(775) 786-0231 Phone
(775) 786-0234 Fax

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The Nevada State Board of Accountancy is funded from license fees collected from our licensees. The Nevada State Board of Accountancy does not receive funds from the State General Fund.