If you receive a letter from the Illinois CPA Society (ICPAS) or the AICPA Professional Ethics Division informing you that a complaint has been filed against you alleging a possible violation of the Code of Professional Conduct, the following may be helpful:
- Review the rules of conduct - Familiarize your self with the rules that are the subject of the investigation.
- Learn the process - The JEEP Manual of Procedures describes the procedures governing an investigation. Print copies are available upon request. The procedures describe your rights and obligations and those of the Illinois CPA Society's Ethics Committee and AICPA in an investigation.
- Respond to the complaint - Provide a substantive response to each question and include any additional information that you believe is relevant to the subject matter of the investigation. Include any evidence in support of your response.
- Ask questions - If you are uncertain of how to respond to a specific question, don't hesitate to call the case investigator for clarification.
- Keep us informed - If you are unable to respond to the letter by the requested date (generally, within thirty days of the date of the letter), call the case investigator and request an extension. Failure to respond within the required time period may constitute a failure to cooperate with the investigation and hence, a violation of the Illinois CPA Society and AICPA bylaws or Code of Professional Conduct.
Most of all, remember that an ethics investigation is designed to gather facts and information to assist in determining whether or not there is evidence to support the allegations of violations of the Code of Professional Conduct. If there is insufficient evidence to support the allegations, the investigation will be closed.
Questions, comments, feedback
Manager, Ethics | 312.517.7608