Ethics Complaints

How to File an Ethics Complaint

The OSCPA Professional Responsibility Division receives and coordinates the investigations of complaints involving members of the Oregon Society of CPAs and/or AICPA. All complaints should be sent to:

Oregon Society of CPAs
Attention: Professional Responsibility Division
PO Box 4555
Beaverton, Oregon 97076-4555
1-800-255-1470, extension 25

What Happens after an Ethics Complaint is Filed?

The OSCPA will conduct an initial review of the complaint and, if there is a potential violation of the Professional Code of Conduct, an investigation of the matter will be conducted in accordance with the procedures of the Joint Ethics Enforcement Program (JEEP) in cooperation with the American Institute of Certified Public Accountants. Please note that the procedures of the JEEP require that an investigation be conducted in a confidential manner and that the results not be made public with the following exceptions: (a) if after investigation, the matter is referred to a hearing panel of the Joint Trial Board, and the panel finds one or more members guilty of violating the Code of Professional Conduct, or (b) the investigation results in a settlement agreement involving membership rights (i.e. suspension or expulsion) and the member agrees to publication, the results may be published.

After the complaint has been filed, the CPA named in the complaint is verified as a member of the OSCPA and/or the AICPA. If the person is not a member of the OSCPA or the AICPA, the complainant will be notified and they may wish to contact the Oregon Board of Accountancy about the matter. If the person is not a member of the OSCPA but, they are a member of the AICPA, the complaint is forwarded to the AICPA.

If the person is a member of the OSCPA, the complaint is reviewed to see if the alleged unethical act(s) would, if found to be true, be a potential violation of the Code of Professional Conduct. If a potential violation is found, a case number is assigned and the case is then forwarded to the AICPA for investigation in collaboration with the OSCPA’s Professional Responsibility Team. The AICPA will conduct an investigation under the Joint Ethics Enforcement procedures. After completion of the investigation, the AICPA will submit its findings and decision to the OSCPA for its concurrence also in accordance with JEEP procedures.

Upon completion of the investigation a decision will be made to either:

1. Close the case with a finding that there was no violation of the Code of Conduct.
   
2. Find that there was a violation of the Code of Conduct and:
   - Issue a letter of required corrective action to the member.
   - Or, refer the matter to the Trial Board for a hearing. A settlement agreement
      maybe entered into in lieu of a Trial Board proceeding.

If the person is a member of OSCPA and the AICPA, any action taken is applicable to both organizations. Thus in these cases, the Professional Responsibility committees of OSCPA and the AICPA must agree on the content of a letter of required corrective action, the offer of a settlement agreement, or forwarding the matter to the Trial Board.

For Further Information