Each case is investigated based on the specific facts and circumstances. The type and difficulty of the complaint, cooperation of the respondent, work load and required assistance all factor in to the length of the investigation and resolution time. The VBOA’s goal is to close a case within 180 days from the date it is opened.
All closed complaints are available to the public in accordance with the Virginia Freedom of Information Act. However, cases with Confidential Consent Agreements are excluded.
When the VBOA receives an official complaint, the Enforcement Division determines if there is probable cause to open an investigation. If an investigation is opened, the VBOA notifies the complainant and respondent in writing. The respondent has 30 days to reply in writing to the complaint.
All investigations of a CPA or CPA firm remain permanently on record with the VBOA.