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File a complaint

The VBOA investigates complaints received against CPAs and CPA firms alleged to have violated the Code of Virginia, Title 54.1 and Virginia Administrative Code, Chapter 22. The VBOA also investigates complaints received against non-CPAs and non-CPA firms for using the CPA title and for performing services restricted to licensed CPAs or CPA firms.

The VBOA does not have jurisdiction over fees charged by CPAs. Additionally, the VBOA does not have jurisdiction over non-CPAs or non-CPA firms who practice accounting, bookkeeping or render tax preparation services.

All complaints must be made in writing and provide specific detail regarding the alleged violation, including supporting documentation, if available. If the supporting documentation includes personally identifiable information (PII), that should be redacted. A complainant should be aware that the accused will receive a copy of the complaint made against them, including the identity of the person who made the complaint. The VBOA will investigate anonymous complaints, provided there is enough information and documentation to proceed.

Before filing a complaint, review the following VBOA checklists to ensure all the needed information is available:

All open enforcement matters are confidential and not made available to the public. However, once an enforcement matter is complete, all information contained in the enforcement file is subject to disclosure pursuant to the Virginia Freedom of Information Act.

In addition to the VBOA, the following organizations may also provide assistance: