| (a) Written complaints should contain information necessary
for the proper processing of the complaint by the board, including:
(1) complainant's name, address and phone number;
(2) name, address and phone number of the licensee
or certificate holder against whom the complaint is filed;
(3) description of the alleged violation;
(4) supporting information and factual evidence;
(5) names and addresses of witnesses; and
(6) sources of other pertinent information.
(b) The board has discretion whether or not to open
an investigative file. A complaint that does not contain all of the
information requested in subsection (a) of this section may be pursued
if the missing information can be obtained from another source. For
the board to proceed it must have jurisdiction over the person and
the subject matter. Once the board has received a complaint, board
staff shall conduct an initial screening of the complaint within 30
days. The board staff shall notify the complainant whether or not
the board will proceed with an investigation.
(c) The board may accept anonymous complaints. Anonymous
complaints may not be investigated if insufficient information is
provided, the allegations are vague, appear to lack factual foundation,
or cannot be proved for lack of a witness or other evidence.
(d) The board will periodically provide an update on
the status of the complaint investigation to the complainant when
there has been a substantive change of status. A substantive change
would include the scheduling of the complaint investigation before
an enforcement committee, the execution of an agreed consent order,
a decision to refer the matter to litigation for prosecution at SOAH,
any subsequent settlement agreement and the issuance of a proposal
for decision.
(e) The board may open a complaint investigation on:
(1) an individual licensee and the individual's firm
when it has evidence that the individual licensee participated in
a possible violation of the Act or board rule; and
(2) a firm when there is evidence that the firm, in
the practice of public accountancy, may have caused harm to a Texas
resident or entity.
(f) Interpretive comment: The CPA firm may contact
the board to determine if there is a nexus to Texas regarding the
issue in subsections (e)(1) and (e)(2) of this section. The board
will not open a complaint investigation on a firm unless the firm,
in the practice of public accountancy, has caused harm to a person
or entity located in Texas.
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| Source Note: The provisions of this §519.20 adopted to be effective June 9, 2004, 29 TexReg 5628; amended to be effective February 9, 2012, 37 TexReg 492; amended to be effective October 10, 2019, 44 TexReg 5785 |
