How To File a Complaint

The AICPA has the authority to investigate complaints against its members and those of certain state CPA societies that involve potential violations of their respective codes of professional conduct. However, the AICPA does not have the authority to resolve fee disputes, award damages, prosecute in a criminal action, settle claims between parties, or decide on matters involving litigation that have not been adjudicated by a court of law.

All letters of complaint should be mailed to :

220 Leigh Farm Road
Durham, NC 27707
Attn: Professional Ethics Division

You may also email your complaint to

The AICPA will conduct an initial review of the complaint and, if necessary, investigate the matter in accordance with the procedures of the Joint Ethics Enforcement Program. If an investigation is deemed warranted, the results of the investigation will be shared with you on a confidential basis once it is concluded. Please note that the procedures of the Joint Ethics Enforcement Program require that an investigation be conducted in a confidential manner and that the results not be made public, with the following exceptions: (a) if after investigation, the matter is referred to a hearing panel of the Joint Trial Board, and the panel finds one or more members guilty of violating the Code of Professional Conduct, or (b) the investigation results in a settlement agreement involving membership rights (ie. suspension or expulsion) and the member agrees to publication, the results will be published.

To determine whether an individual is a member of the AICPA, please call Membership at 888-777-7077.