It is the state board that requires renewal forms and fees to be submitted and the state board that allows licensees from other states to begin to practice within its borders. Fortunately, in the vast majority of cases, the licensee will never see the disciplinary side of the state board's operations. However, that is a vital aspect of the board's operations that protects the public from unqualified practitioners. The wronged consumer needs no legal counsel. A complaint can be brought directly to the board by any individual or organization. In fact, government agencies that uncover inferior performance by licensees are encouraged to refer their complaints to the accountancy boards. With the growth of the Internet, several states accept on-line complaints via their Web sites.
Board Membership
For a long time, the CPA profession has prided itself on self-regulation, partially because of the discipline enforced by its professional organizations and partially because the state boards are primarily composed of licensees. Typically members of a board of accountancy are appointed by a state's governor and include both licensed CPAs and public members. The CPA members are often selected by the governor after consulting with the state's CPA society.
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