NASBA National Association of State Boards of Accountancy

Update to the Enforcement Resource Guide

Update to the Enforcement Resource Guide

NASBA developed the Enforcement Resource Guide to provide accountancy boards with a wealth of information on practices in enforcement. The Guide offers nonbinding guidance on enforcement practices and is intended to be used as a resource for boards in developing or enhancing board enforcement systems.

The Guide covers the following nine topics:

  1. Seeking, Accepting and Recording Complaints
  2. Management of Complaint
  3. Decision to Dismiss, Settle or Investigate
  4. Investigations
  5. Hearings
  6. Sanctions and Compliance
  7. Appeal Process
  8. Recording and Publicly Reporting Decisions and Sanctions
  9. Monitor Provisions and Sanctions

We recently added sample preissuance review process documentation to Module 9 – “Monitor Provisions and Sanctions,” providing boards with sample documentation for a comprehensive preissuance review program.

Current state accountancy board members may view the Guide here. If you are a current accountancy board member and would like access to the Guide, please contact NASBA’s Regulatory Affairs Manager at [email protected] to obtain initial log in credentials. Once you log in with the credentials provided, you may change your password to make logging in easier in the future.