Division of Certified Public Accounting

Frequently Asked Questions - Complaints

What is the status of my complaint?

Each complaint is confidential while it is still open and pending investigation. After the case has been resolved, the information becomes public record. All complaints must go before the board. Unfortunately, there is no fixed time frame for this process.

How do I search for license?

The 2 standard ways to search for a license are:

• via telephone to Customer Contact Center or the IVR, at 850-487-1395
• via Licensing Portal at www.myfloridalicense.com, click Search for a License, Permit, or Registration.

How do I file a complaint against a CPA or CPA firm with the Board of Accountancy?

If you wish to file a complaint against a CPA, you can submit a completed complaint form or send a letter describing the complaint in detail, attaching all back up documentation.  The complaint form can be found at this link: http://www.myflorida.com/dbpr/dbpr/le_portal/dbpr-0070-1.pdf

Print the form, complete it and return it to the Board of Accountancy, 240 NW 76th Drive, Suite A, Gainesville, Florida, 32607.  If, for some reason, you are unable to access the complaint form, you can request one by phone or e-mail.  Contact our Customer Contact Center at 850.487.1395 or via e-mail at Callcenter@dbpr.state.fl.us,

Or, you can write a letter describing your complaint.  Please include all relevant backup documentation with your letter.  Examples of backup documentation would be copies of a letter of engagement, contract, tax returns, correspondence from/to the CPA, etc.

Do I have to give my name?

No, you can remain anonymous.  However, if we need additional information, we will be unable to contact you.  If you want to remain anonymous to the Subject of the complaint, indicate it on the complaint, but separately provide your contact information.  We honor your anonymity and only contact you if we need additional information. 

My “accountant” made errors on my tax returns, or overcharged me for the work he/she performed.  Can I file a complaint with the Board of Accountancy?

Unfortunately, if the subject of the complaint is not a CPA, the Board of Accountancy has no jurisdiction over “bookkeeper” accountants – only CPAs or CPA firms.  An accountant is not required to be a CPA to complete tax returns or perform bookkeeping services.  Please understand the Board’s inability to take action is the result of statutory constraints, not a lack of concern.  We hope you can resolve this matter to your satisfaction.

If you have no jurisdiction over my complaint, what are my options?

The disciplinary action which the department and the boards may take is prescribed by statute and is limited in nature.  You may have additional civil options available in the appropriate court.  If appropriate, you should not delay initiating civil action given the time limits imposed by the civil statute of limitations.

How do I confirm my “accountant” is a CPA?

You can verify licensure at the below link:

https://www.myfloridalicense.com/wl11.asp

I received a letter offering their accounting services from someone who says they’re a CPA.  I checked your website to verify their licensure, but they were not licensed in the State of Florida.  Can they advertise they’re licensed if they’re not?  If not, can I file a complaint against them?

Yes, you can file an unlicensed activity complaint against them.  You will need to provide proof that the subject is using titles or designations “CPA” or title, designation, words, letters, abbreviations, sign, card.

An unlicensed activity complaint can be filed.  Complaints against unlicensed individuals and community association managers are not confidential.  However, if your complaint is not against an unlicensed individual or a community association manager, then this department is prohibited from discussing the details of your complaint with you any further.  This is pursuant to Section 455.225(10), Florida Statutes, which states:  “The complaint and all information obtained pursuant to the investigation by the department are confidential and exempt from S. 119.07(1) until ten (10) days after probable cause has been found to exist by the probable cause panel or the department, or until the regulated professional or subject of the investigation waives his or her privilege of confidentiality, whichever occurs first.”

If you aren’t able to give an informal opinion, how can I get a rule interpretation from the Board?

Section 120.565, Florida Statutes, and Chapter 28.105, Florida Administrative Code, which sets out the requirements for a Petition for Declaratory Statement. Such a petition is an individual request by a substantially affected person to an agency to give its opinion as to the effect of a particular statute or rule upon the petitioner in his or her circumstances. For instance, a licensee may request the Board to issue its opinion on whether a certain practice or procedure in which the licensee wishes to engage is permitted within the scope of practice. The Board is limited to addressing its opinions to Chapter 473 and, where permitted, 455, Florida Statutes, and Rule Chapter 61H1, Florida Administrative Code. It has no authority to render formal opinions concerning any other state statutes or federal laws and regulations.

In any scope of practice issue, the Board needs to be apprized of the exact procedure; the individual is participating, including their licensure, if any; the practice setting; the protocols and procedures in place; and the actions and supervisory responsibilities of all involved.

Any Petition for Declaratory Statement that meets the requirements for Board consideration must be publicly noticed for the next available meeting. The petitioner will be invited to be present to answer any question or concerns on the issue and any supporting materials raised. Other interested parties may also be given an opportunity to address the Board. Upon reaching a decision, the Board will authorize issuance of an order setting forth its findings of fact and conclusions of law.

If the question is of general applicability to the practice, by definition, the Legislature requires the Board to initiate rulemaking. However, it is the Legislature, not the Board, which is entitled to set and ultimately define the scope of practice for any profession. Therefore, rulemaking has its limits.

Should you wish to pursue this process, please direct your petition and other supporting documents to the Board office, at 240 NW 76th Drive, Suite A, Gainesville, Florida, 32607.

Where can I get a copy of Section 120.565, Florida Statutes, and Chapter 28.105, Florida Administrative Code?

Click on the appropriate link below:

Section 120.565, Florida Statutes
28.105, Florida Administrative Code