Most Boards are familiar with the Enforcement Resources Guide which is a password protected document available on the Enforcement Tools web page of NASBA.org to Executive Directors and approved Board staff. However, you may not be aware that the Guide is an evergreen document which continues to be modified and updated to reflect the current enforcement culture of boards of accountancy.
Perhaps the most useful categories of the Guide are the “Sample Forms & Reports” and the “Models & Guiding Documents.” Various Boards have contributed samples of their enforcement forms for use by other Boards. Why recreate the wheel if another Board has a form which can easily be adapted to fit your purposes?
The Guide houses approximately 55 samples forms, providing multiples forms which are applicable to each component of the Guide. For example, Component 2: Management of Complaint includes samples forms for Cease and Desist Letters, Case Summary Sample, Letters to the Complainant and Respondent, etc. Component 4: Investigations includes samples of Investigative Report (unlicensed practice), Investigative Report (criminal conduct), and Pending Investigation Chart. These are just a few examples of the many forms available in the Guide.
The “Models & Guiding Documents” section includes 15 documents from 10 Boards who have generously contributed their materials to assist other Boards in their enforcement processes. The Model documents regarding complaint procedures include policies and guidelines for handling complaints, investigations, sanctions, and penalties. Additional Model documents include enforcement and adjudication manuals.
A new section entitled “Guiding Documents” was recently added to this web page to house a current document on “Failed Peer Review Guidance” created by the Compliance Assurance Committee. Future advisory documents may be added here, as well.
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