What is involved in the investigative process?
Every complaint the Board receives will be responded to with written confirmation. Once a complaint is deemed to be within the Board’s jurisdiction, the Board’s staff assigns a file number to the complaint and assigns the file to one of two investigative advisory committees; Accounting and Auditing Standards Committee or Tax Practice Committee. In addition, an investigative reviewer may be assigned to prepare investigative reports, which may include interviews of the complainant, the CPA, and other persons that contribute to the final disposition of the complaint. The investigative process includes two phases of review; initial analysis and open investigation. During the initial analysis phase, the details and records of the complaint and investigation are kept confidential pursuant to A.R.S. § 32-749(D). If, after the initial analysis phase, the Board opens an investigation file, the details and records of the complaint and investigation remain confidential, however the knowledge that
