Who Files Complaints Against Illinois CPAs
In Illinois, complaints against cpas are filed with the Illinois Board of Examiners / Public Accountant Registration Committee. Complaints can come from many sources — every Illinois board accepts written complaints from the public:
- Clients (individuals, businesses, audit committees)
- The IRS Office of Professional Responsibility, SEC, or PCAOB
- Peer reviewers and AICPA Ethics Division
- Former partners and employees
- State tax authorities
Common Ethics Violations Illinois CPAs Face
- Audit failures and GAAS violations
- Independence violations under AICPA rules
- Failure to file or fraudulently filing client tax returns
- Misappropriation of client funds
- Lack of due professional care
- Disciplinary action by the SEC, PCAOB, or IRS Office of Professional Responsibility
- Confidentiality breaches
- Failing peer review
How Illinois CPA Investigations Work
Once the Illinois Board of Examiners / Public Accountant Registration Committee dockets a complaint against a Illinois cpa, the process moves through several stages:
- Notice and demand for response. You receive written notice from the Illinois Board of Examiners / Public Accountant Registration Committee with a deadline — usually 20–30 days — to file a sworn written response. This document becomes part of the permanent record.
- Document discovery. The Illinois Board of Examiners / Public Accountant Registration Committee can issue subpoenas for records — files, billing, prescriptions, communications.
- Witness interviews. Investigators interview the complainant, colleagues, and other witnesses.
- Probable cause review. A panel decides whether to file formal charges. The Illinois Board of Examiners / Public Accountant Registration Committee may also seek interim restrictions or summary suspension.
- Negotiated resolution or hearing. Most cases resolve through a consent agreement before formal hearing.
- Final order and appeal. The board issues a final order, appealable to the Illinois courts.
Illinois-Specific Context
The Illinois ARDC is one of the most aggressive bar regulators in the country, with a published searchable database of every disciplined attorney; IDFPR investigations of physicians and nurses are also fast-moving and can trigger automatic summary suspension under 225 ILCS 60/22.
Consequences of an Upheld Complaint
State boards can impose fines, mandatory CPE, practice restrictions, suspension, and revocation of the CPA license and firm permit. Federal action by the SEC or PCAOB triggers parallel state board proceedings in nearly every case.
In Illinois, sanctions imposed by the Illinois Board of Examiners / Public Accountant Registration Committee are reported to national clearinghouses and to every other state where you hold or seek a license.
Don't Respond Alone.
Free, confidential consultation for Illinois cpas. We will tell you what the Illinois Board of Examiners / Public Accountant Registration Committee can and cannot do, what your real exposure is, and what your response should look like.