CPA
Ethics
How to File an Ethics
Complaint
What Happens After
an Ethics Complaint is Filed?
Who to Contact With
Ethics Questions
Code
of Professional Conduct
How
to File an Ethics Complaint
WHO MAY FILE
Anyone . . . Society member, non-member, taxpayer,
public-at-large, student, etc.
WHERE TO FILE
Send letter to:
Ethics Committee
Society of Louisiana CPAs
2400 Veterans Memorial Blvd.
Suite 500
Kenner, LA 70062
WHAT TO FILE
Minimum: Name of person and the acts by that
person that are thought to be unethical.
Additional Information That Would Be Helpful
to the Ethics Committee: Name, address and telephone number
where the complainant may be contacted. In some cases, before
the committee may take any action, the complainant may have
to be reached to obtain additional information about the
alleged unethical acts.
Name, firm/company name, address and telephone
number of the person alleged to have committed the unethical
acts.
Copies of any material supporting the allegation
of unethical acts. This could be a financial statement or
portion thereof, tax return, advertisement, solicitation
letter, newspaper article, etc.
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What
Happens After an Ethics Complaint is Filed?
A check is made to see if the person complained
about is a member of the Society and/or AICPA. If they are
not a member of either the Society or American Institute
of CPAs (AICPA), the LCPA's Ethics Committee may take no
action. If they are not a member of the Society but are a
member of the AICPA, the complaint is forwarded to the AICPA.
If the case involves multi-state locations or is a governmental
engagement it may be forwarded to the AICPA.
If the person is a member of the Society, the
complaint is reviewed to see if the alleged unethical acts
would, if found to be true, be a potential violation of the
ethics code.
If there could be a potential violation of
the ethics code, a committee member is assigned as an investigator.
At this stage, the complainant is notified
that either:
The investigator makes his/her investigation.
The name of the complainant is not given to the person being
investigated. In some cases the very nature of the complaint
may reveal who the complainant is. As an example, in the
case of an alleged unethical newspaper advertisement, there
is no need to reveal the name of the complainant. In the
case of unethically withholding a client's records, it is
usually obvious who the complainant must be.
The investigator files a written report on
his/her findings with the Ethics Committee. The committee
discusses the report, questions the investigator and then
votes to either:
Close the case with a finding that there was
no violation of ethics code.
Find that there was a violation of the ethics
code and:
There is probably no publicity given to findings
of no violation or letters of required corrective actions.
Any conviction by a trial board or any settlement agreement
affecting membership, such as a suspension or expulsion,
is reported in Lagniappe (the LCPA's member publication)
and/or the AICPA's The CPA Letter.
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Who
to Contact With Ethics Questions
For American Institute of CPAs/Louisiana CPA
Society ethics questions: E-mail or call the the Society
at (504) 464-1040.
For Louisiana licensee questions, contact:
State Board of CPAs of Louisiana
Pan American Life Center
601 Poydras Street, Suite 1770
New Orleans, LA 70139
(504) 566-1244
Web Site: http://www.cpaboard.state.la.us/sb_welcome.html
E-mail: sitemaster@cpaboard.state.la.us
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