A Publication Dedicated to Enforcement and Compliance
A Publication Dedicated to Enforcement and Compliance
Spring 2021
NASBA’s Accountancy Licensee Database (ALD) has served the Boards of Accountancy as an invaluable enforcement resource since its launch in 2005. This central repository of CPA license and firm information was conceptualized to assist the 55 Boards of Accountancy with their regulatory efforts and is used for a variety of enforcement and licensing purposes.  -read more-
Rules and Statutes Updates
Generally, present law in most states authorizes some boards, commissions and agencies that issue professional, occupational and business licenses (licensing authorities) to deny, suspend, revoke or refuse to renew a license based on the applicant or licensee being convicted of a criminal offense, usually a felony or a misdemeanor crime of “moral turpitude.”  -read more-
Ad for Investigator and expert witness
For questions, please contact Elizabeth Wolfe at ewolfe@nasba.org.
Apply as investigator Apply as expert witness
Engagement Letters
While engagement letters are required for attest services, they are not required for certain other accounting services. However, best practices would dictate using them, especially when providing tax services. When investigating a complaint against a CPA, the first question most Board of Accountancy investigators ask is, “What does your engagement letter say?”  -read more-
Over the past year, NASBA’s Accountancy Licensee Database (ALD) and public facing CPAverify.org have reached numerous significant milestones. Perhaps the most notable is that the database now stores licensing information from 54 out of the 55 Boards of Accountancy. -read more-
Board & Legal Counsel Resource
For questions about this resource, please contact Elizabeth Wolfe at ewolfe@nasba.org.
Directory of Enforcement Resources
Permanent Links in Enforcement Email

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