North Carolina State Board of Certified Public Accountant Examiners

Record of Complaint

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.

Step 1 of 5 - Complainant Information

  • Evidence in Support of Your Complaint

    Please upload documents (engagement letters, invoices, reports, tax returns, financial statements, correspondence, emails, contracts, agreements, or other documents) that support your complaint. Please redact identifying information such as Social Security numbers, account numbers, etc. Max file upload size is 20MB total. If your total file size is too large to upload, please mail a paper copy or electronic copy (on CD or flash drive) to Frank X. Trainor, Esq., Staff Attorney, NC State Board of CPA Examiners, PO Box 12827, Raleigh, NC 27605-1287. Do not mail copies of any files that you have uploaded. A copy of your complaint and evidence in support of your complaint will be provided (by mail or email) to the Respondent for his or her review and response.
  • Drop files here or
    Accepted file types: tiff, tif, ipeg, jpg, txt, doc, docx, pdf, Max. file size: 20 MB.
    • Witnesses Who Can Provide Testimony Supporting Your Complaint



    • A copy of the information you have provided will be emailed to the address you entered under "complainant email." The email will originate from noreply@nccpa.webfactional.com. Be sure to check your spam/junk mail folder if you do not receive this email.

      Date: 09/30/2022 IP Address: 18.208.187.128
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