Ethics procedures: Filing a complaint

How do I file an ethics complaint?
All ethics complaints must be received in writing. Send a letter to the attention of the Professional Ethics Committee at:

The Ohio Society of CPAs
535 Metro Place South
P. O. Box 1810
Dublin, OH 43017-7810

An individual in my city, who is not a licensed CPA, is performing professional services which require a CPA license (or) is representing in solicitations that they are a CPA. How can I file a complaint about this individual?
The Ohio Society Professional Ethics Committee only has the authority to investigate actions of members. Any questions about non-member practices should be directed to the Accountancy Board of Ohio. The Board takes the issue of unlicensed practice very seriously and will initiate an investigation of all instances of unlicensed practice.

Can I find out if a member is in "good standing?"
The Ohio Society does not have that type of member rating. If an ethics complaint is filed in reference to a member, the complaint and the investigation process are held confidential, unless subpoenaed by a court of law, or unless the investigation results in a suspension or expulsion of membership, the finding of which is published. We will inform those who inquire if a CPA is a member, and cite the quality requirements of membership to which that individual had complied.

What type of complaints are most frequently received by the Professional Ethics Committee, and what can I do to minimize the possibility of being named in such complaints?
The most frequent letters received by The Ohio Society Professional Ethics Committee are consumer complaints about fee matters. A single fee dispute between a consumer and a CPA is not necessarily an ethics matter, unless the CPA is also in violation of a specific rule of the Code of Professional Conduct. Common fee complaints that are also ethics matters include failure to return client records, failure to perform a service for which payment was received, cases of gross incompetence, or failure to adhere to accounting standards in the engagement.

The majority of complaints received could have been easily prevented by improvement in communication or preparation for engagements. Simple steps to prevent common ethics complaints include:

• Clearly communicating the scope of the engagement and the method of billing fees (engagement letters, advance warning of additional procedures to be performed, and itemized invoices are especially helpful) 
• Acknowledging errors and taking steps to correct them
• Recognizing and staying within your level of competence
• Developing a working understanding of the Code of Professional Conduct

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