Please file a complaint with the Virginia Board of Accountancy if you believe a licensed Virginia CPA or firm,
expired licensee or non-licensee using the CPA title or performing services in Virginia restricted to CPAs has
violated Code of Virginia statutes and/or Board regulations, and if efforts to resolve the issue have been
An official complaint filed with the VBOA includes:
Identifying the type of complaint and providing contact information of complainant (individual making
the complaint) and respondent (the individual or firm against which the complaint is made).
Providing general information regarding the complaint, including steps taken to resolve the matter
with the individual or firm.
Listing allegations against the individual or firm that include accurate names and dates of alleged
Attaching supporting documentation to validate the allegations.
The VBOA accepts anonymous complaints, but if an anonymous complainant does not provide sufficient
evidence, the VBOA will be unable to contact them for further information, and the investigation may be
impaired or closed.
For detailed information on filing an official complaint against an individual or firm visit the VBOA website at
After an official complaint is filed, the VBOA Enforcement Division determines if probable cause exists to open
an investigation. If a violation may have occurred, a copy of the complaint form and supporting documentation
is sent to the respondent. The Board’s Enforcement Committee reviews the case file to determine if a violation
of the Code of Virginia statutes and/or Board regulations has occurred. A lack of evidence proving a statutory or
regulatory violation will close the investigation.
When a violation has occurred, the VBOA may take disciplinary action(s) against an individual or firm.
The VBOA has no authority over fee disputes. Fee disputes are legal matters resolved through the courts.
All closed investigations are available to the public in accordance with the Virginia Freedom of Information Act.
The VBOA notifies the complainant when the case has been closed and of any disciplinary action(s) taken and/
or penalties imposed.
Please be advised: The VBOA complies with Code of Virginia
54.1-108. During the period of time in which the
complaint is open, official records are not subject to disclosure; however, once the complaint is closed, information
submitted to the VBOA is subject to disclosure as a public record, pursuant to Code of Virginia
2.2-3700, et. seq.
Please mail this completed form to the VBOA Enforcement Division at 9960 Mayland Drive, Suite 402,
Henrico, VA 23233 or fax to (804) 527-4207. Do not email this form. The VBOA is not responsible for sensitive
information transmitted electronically.
Updated July 2017
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