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North Carolina State Board of Certified Public Accountant Examiners
1101 Oberlin Road, Suite 104 • PO Box 12827 • Raleigh NC 27605
Phone 919-733-4222 Fax 919-733-4209 • Web www.nccpaboard.gov
RECORD OF COMPLAINT
The Board investigates complaints filed 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 a CPA or CPA firm has violated the
statutes and/or rules, the Board may impose disciplinary action on the CPA or the CPA firm. The
Board does not intervene in fee disputes nor does the Board have authority to order monetary
damages. If you have these type problems, you should consult an attorney.
Fields marked with * are required. Please answer all questions as completely as possible.
*COMPLAINANT (your full name):
*Mailing Address:
*City: *State: *ZIP Code:
*Phone Number: Fax:
Email Address:
Do you prefer to correspond with the Board via _____ mail or _____ email?
*Are you represented by an attorney in this matter? ______ Yes _____ No
Attorney’s Name:
Mailing Address:
City: *State: *ZIP Code:
Phone Number: Fax:
Email Address:
*Is there a pending or completed lawsuit regarding your complaint? ______ Yes _____ No
*RESPONDENT (Name of CPA or CPA Firm):
*CPA Firm or Business Name:
*Mailing Address:
*City: *State: *ZIP Code:
*Phone Number: Fax:
Email Address:
CPA’s Certificate Number:
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CPAs Home Address
Mailing Address:
City: State: *ZIP Code:
Phone Number:
*SUMMARY OF YOUR COMPLAINT
Please provide a detailed, factual statement of your complaint.
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*EVIDENCE IN SUPPORT OF YOUR COMPLAINT
Please provide copies of any engagement letters, invoices, reports, tax returns, financial statements,
correspondence, emails, contracts, agreements, or any other documents in support of your
complaint. If possible, please redact identifying information such as Social Security numbers, account
numbers, etc. A copy of your complaint and evidence in support of your complaint will be provided to
the Respondent for his or her review and response. You may send a paper or electronic copy (CD or
flash drive) of your evidence to the address shown below.
WITNESSES WHO CAN PROVIDE TESTIMONY SUPPORTING YOUR COMPLAINT
*Name:
*Mailing Address:
*City: *State: *ZIP Code:
*Phone Number: Fax:
Email Address:
*Name:
*Mailing Address:
*City: *State: *ZIP Code:
*Phone Number: Fax:
Email Address:
*Name:
*Mailing Address:
*City: *State: *ZIP Code:
*Phone Number: Fax:
Email Address:
*VERIFICATION
I confirm that the facts presented in the foregoing statement and in any documents submitted as part
of this complaint are true to the best of my knowledge and belief.
*Signature: *Date:
Please send completed form and evidence to:
Frank X. Trainor, Esq.
North Carolina State Board of CPA Examiners
PO Box 12827
Raleigh, NC 27605-1287