The Board investigates complaints against CPAs and CPA firms alleged to have violated North Carolina General Statute 93 and/or the North Carolina Accountancy Act including the Rules of Professional Ethics and Conduct. If the Board determines that a CPA or CPA firm has violated the statutes and/or rules, the Board may impose disciplinary action on the CPA or CPA firm. The Board does not intervene in private disputes regarding the fees charged by a CPA, nor does the Board have the authority to order monetary damages. If you have this type of problem, please consult an attorney. The Board does not have disciplinary authority over non-licensees, such as accountants. Please use the Board's database to determine if the person or business is licensed by, or registered with, the Board. The NC Dept. of Justice may be able to assist you with a complaint against non-licensees. If you have documentation regarding a non-licensee using the title “CPA” or “certified public accountant,” please forward that information to the Board so that the Board can take actions to prevent future use of that title. If you prefer to file your complaint by mail, please use this form.