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South Dakota Board of Accountancy
Complaint Procedures
Procedure for Filing a Complaint
Complaint Form (fillable PDF file)
Types of Complaints
There are two types of complaints that may be filed with the Board of Accountancy:
- A complaint against a licensee of the Board.
- A complaint against an unlicensed person who is allegedly in violation of the accountancy statute.
Procedure for Filing a Complaint
- Obtain a complaint form available online in Adobe .pdf format or from the Board office.
- Complete the form in its entirety, providing as much detail about the situation as possible. (The complaint form can be completed online, then printed for mailing.)
- Submit the completed form to the Board office using the address under Contact Us on our home page.
Established Process After a Complaint Is Filed
Upon receipt of a complaint, a determination is made as to whether the individual or firm is licensed, and the complaint will be acknowledged. A preliminary investigation will begin. If the firm or individual is licensed, the party will be notified that a complaint has been filed and the nature of the complaint.
The firm or individual will be required to respond to the complaint. An investigator will compile the information received from the complainant, the accountant and any other individuals involved in the matter. Based on this information, a report will be made to the Board.
The Board reviews the report and, based on it, makes a determination of "probable cause" or "no probable cause" to believe that a violation of statute or rules has occurred. If the Board determines there is no probable cause, the matter is closed and remains confidential. If the Board determines there is probable cause to go forward, a Notice of Hearing will be issued. The Board must follow the procedures required by the Administrative Procedures Act, Chapter 1-26, of South Dakota Codified Law (SDCL).
SDCL 36-20B-40 sets forth the grounds on which the Board may discipline a licensee. This section states the Board may, in accordance with the Administrative Procedures Act, revoke, suspend, reprimand, censure or limit the scope of practice of any licensee, or place any licensee on probation, all with or without terms, conditions and limitations. Suspensions are limited to five years.
If an unlicensed individual is violating the accountancy statute, the only action the Board can take is to advise the firm or individual that they are in violation of the statute. In the majority of cases, these violations occur because of ignorance of the statute and are resolved once the firm or individual is apprised of the situation. If the problem cannot otherwise be resolved, the matter is turned over to a law enforcement agency, such as a states attorney, for legal action.