Complaint Procedures

The New Mexico Public Accountancy Board is charged with carrying out the provisions of the 1999 New Mexico Public Accountancy Act. This act regulates the practice of public accountancy in the state and includes the licensing of Certified Public Accountants (CPAs) and Registered Public Accountants (RPAs). The Board acts upon complaints filed against CPAs and RPAs only, as this is the only population over which the Board has jurisdiction. The Board does not act upon complaints against unlicensed accountants, except when such accountants misrepresent themselves as licensed or when they perform or offer to perform services restricted to CPAs. The Board has no enforcement authority over unlicensed accountants and may only issue a cease and desist letter to such individuals.

Once a complaint is filed against a CPA or RPA, the complaint becomes a matter between the Board and the licensee. The complainant is no longer a party to the complaint, except to serve as a source of information necessary for the Board to adjudicate licensing issues with the CPA or RPA. Individuals must seek private, civil representation to pursue personal issues and/or fee issues against a licensee.

Steps to File a Complaint

  1. Complete the complaint form, have it notarized, and submit it to the Board address.
  2. Be specific and as brief as possible, and be sure to include the accountant's name and address. Include copies of relevant documentation, including engagement letters, contracts, and agreements between the client and the licensee. Relevant documentation frequently include copies of correspondence and work products.

Steps Taken by the Board Investigator to Adjudicate a Complaint

  1. Provide a copy of the complaint to the licensee for a response. This response must be received within 30 days.
  2. Review the complaint and licensee's response to determine disposition or need for investigation.
  3. Investigate as necessary and present to the Board for a decision.