The authority of the Board is limited to taking disciplinary action which may include: suspending, revoking, or refusing to renew a CPA certificate, an individual CPA license, or a CPA firm license; requiring Continuing Professional Education; requiring outside review of a CPA's work; or requiring full restitution. The Board does not have authority to make judicial determinations, nor do the Board's remarks constitute legal opinion.

The Executive Director performs a preliminary review of each complaint filed and determines whether the complaint (1) falls within the Board’s authority (2) is exempted from investigation by Board policy, and/or (3) merits investigation. If, for one of the reasons noted above, the Executive Director determines the complaint will not be investigated by the agency, the complainant will be notified of that determination by mail.

Please be advised, the Washington State Board of Accountancy is required to comply with the Public Disclosure Act, Chapter 42.56 RCW. This act establishes a strong state mandate in favor of disclosure of public records. State law allows state agencies to withhold only very limited information. These exemptions are listed in the Public Records sections of the Public Disclosure Act. Additionally, the Board has a policy regarding Public Inquiries.  The information you submit to the Board, including personal information, may ultimately be subject to disclosure as a public record.

INVESTIGATION: If the Executive Director determines an investigation is appropriate the complainant will be notified by mail when the investigation is to begin. The Executive Director assigns the complaint a case number and generally assigns the case to the Director of Investigations.  A copy of the complaint may be sent to the alleged violator with a request to respond. Board rules permit the alleged violator 20 days to respond to the Board’s inquiry. If the alleged violator does not respond by the end of the 20-day period, the individual will be sent a final notice requesting a response within 20 days.

The Director of Investigations generally performs investigative activities; however, if specialized knowledge is required an investigator on contract with the agency may be asked to investigate the case under supervision of the Director of Investigations. A routine case involves gathering facts from the complainant and alleged violator and one or more of the following: Court system, other regulatory agencies, witnesses, and professional standards setting groups.

At the completion of the investigation, the Director of Investigations forwards a written investigation report to the Executive Director.   The Executive Director will consult with a Board Member and assess whether cause exists to continue the investigation, propose a settlement, or move to hearings. If not, the Board will close the case. Case files are not open to the public until the investigation is complete. As a result, complainants and alleged violators can not be fully advised during the course of the investigation.

To minimize disruption to all individuals involved, the agency seeks to facilitate case investigation and resolution. However, cases take an average of six months depending on complexity, witness cooperation, and agency caseload and funding.

DISCIPLINARY HEARINGS: If the Executive Director and a Consulting Board Member agree that a violation probably occurred they may propose a settlement or schedule a hearing before the Board. The hearing process is initiated when the Executive Director files a Statement of Charges with the Board. Hearings proceed in much the same manner as a court hearing, except that the Board Chair presides and rules of evidence may be eased.