Enforcement NewsletterFebruary 2014The Enforcement Resource Guide breaks the enforcement process into nine basic components. In this newsletter, we will focus on Component 4, Investigations. A key element of the enforcement missions of Boards is to objectively evaluate and investigate complaints against licensees that involve alleged violations of the accountancy law. The purpose of investigating complaints against licensees is to promote the integrity of public accounting services so that consumers and users of CPA and PA services can rely on the quality and consistency of licensees’ work products.
In each newsletter we will explore another Component of the ERG. We hope you will use this opportunity to become familiar with the ERG and the benefits it offers to our accountancy boards. Remember that the Guide includes models of state enforcement guides and also provides sample forms for most of the steps discussed above. If you have any information or samples you would like included in the Guide, please forward them to Stacey Grooms at [email protected]. The Enforcement Resource Guide is in a web-based format that is available to current executive directors and members of boards of accountancy through a password protected section of NASBA.org. Any questions regarding the guide can be directed to Stacey Grooms at [email protected]. |
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The other goal of an investigation is to gather relevant documents, interview witnesses, and prepare a report. This report is used to determine if there is probable cause to take disciplinary action against a licensee. This component looks at the planning and general procedures for investigations, including onsite visits, interviews, and other evidentiary gathering practices. There is also a discussion of the necessary elements for a productive Investigative Report to be filed at the conclusion of the investigation. In addition to Component 4 of the Guide, there is a series of training modules specially designed to provide guidance at each step of an investigation. 