American Institute of Certified Public Accountants

Federal Income Tax Submission (2010 Taxes) - Refund Requested from preparer [redacted] in [redacted] Mississippi. I reached out to the AICPA in April and July of 2013 regarding a Federal Tax issue from 2010. I tried several times working with the tax preparer directly but no luck then I went to the Mississippi Revdex.com and again no luck. So I was told to reach out to the AICPA as this preparer is a member of this assocation. I did send a very detailed letter to AICPA - two to be honest. A reponse was provided both times but no action taken. It is now November...almost December and the AICPA has not been responsive on how this 2010 tax issue is going to be resolved through them and the preparer [redacted] The first letter I received from the AICPA indicating they would investigate the issue (that was April 9, 2013). I then sent them another letter asking for information as to where things stand...I received a second letter on July 11, 2013 indicating they would investigate. And to date...no other word from them.The two letters received were from [redacted] (Ethics Coordinator) and [redacted] Ziemba, CPA, (Technical Manager). The first letter also CC'd [redacted] the Exective Director of the Mississippi Society of CPAs. All that I am asking is for this to be resolved and monies returned to me that is rightfully owed to me from Mr. [redacted] The case ID that the AICPA is using is Tax XXXX-XXX. Desired SettlementI am seeking reimbursement of $637.00 (this includes preparation time from another Tax Preparer and monies owed to the IRS) due to Mr. [redacted]'s not completing our tax forms correctly in 2010. Business Response The AICPA is the world's largest member association representing the accounting profession, with more than 394,000 members in 128 countries and a 126-year heritage of serving the public interest. AICPA bylaws require that all members comply with the AICPA Code of Professional Conduct (AICPA Code). The AICPA and most of the state CPA societies have joined together to form the Joint Ethics Enforcement Program (JEEP). The JEEP has been in place since 1978 and the manual describing the policies and procedures used by the ethics committees of the AICPA and state CPA societies when investigating potential disciplinary matters can be viewed at http://www.aicpa.org/InterestAreas/ProfessionalEthics/Resources/EthicsEnforcemen...⇄ procedures require that case investigations be carried out in a confidential manner. This requirement exists in order to afford members due process while allegations of unethical conduct are investigated under the Program. In fact, it is our policy to neither admit nor deny the existence of an investigation against an AICPA member. When a complaint is filed with the AICPA, the complainant is notified that if an investigation is deemed warranted, the results of the investigation will be shared with them on a confidential basis once it is concluded. In addition, the results of the investigation are not made public, with the following exceptions: (a) if after investigation, the matter is referred to a hearing panel of the AICPA Joint Trial Board, and the panel finds one or more members guilty of violating the AICPA Code, or (b) the investigation results in a settlement agreement involving admonishment or membership rights (i.e. suspension or expulsion) and the member agrees to publication, the results will be published. With respect to Ms. [redacted]'s allegations against the AICPA, please consider the following:* Compliance with JEEP procedures may result in an investigation taking one year or more before the ethics committee is in a position to conclude whether or not a violation of the AICPA Code has occurred. When a complaint is filed with the AICPA, the complainant is not provided with an expected time frame for the investigation since there are too many variables (e.g., complexity of issues, requested extensions by the member, meeting dates of the ethics committees). * An ethics investigation can result in various dispositions, including a finding of "no violation." It is important to note that the AICPA does not have the ability to collect monies for a complainant nor do we have the ability to require that a member refund monies to a client. If a complainant seeks such remedy from their CPA, the complainant should consider seeking legal remedy through a court of law. The AICPA has never made any representation to any complainant that it can provide such remedy. The types of case dispositions and descriptions of possible sanctions that may be imposed if a member is found in violation of the AICPA Code can be obtained at: http://www.aicpa.org/InterestAreas/ProfessionalEthics/Resources/EthicsEnforcemen...⇄ sanction.aspx.Additional information on AICPA's ethics enforcement is available at http://www.aicpa.org/InterestAreas/ProfessionalEthics/Resources/EthicsEnforcemen...⇄ Consumer Response I feel their level of effort is unacceptable. I was not told it could take a year or so before the Ethics Committee is in a position to determine a conclusion. I feel like since I am not a company making the complaint AICPA is not in a hurry to determine if Mr. [redacted] is in violation. I am not satisfied with the response given by AICPA and I am sure now that I have made the complaint regarding their timeliness, I will be pushed back to the bottom of the pile. Final Business Response In calendar year 2012, the AICPA Professional Ethics Division opened 768 cases and closed 760 cases. The Division receives complaints and referrals from many sources and very few cases are received from "companies." In fact, most complaints received from the Division alleging violations of behavioral standards of the AICPA Code of Professional Conduct are submitted by individuals or clients of an AICPA member. Therefore, Ms. [redacted]'s allegation that the AICPA would not timely investigate a complaint received from an individual or client is unfounded. While we are unable to neither admit nor deny the existence of an investigation against an AICPA member, we can ensure you that all investigations are performed in accordance with the AICPA's Joint Ethics Enforcement Program (JEEP). In order to afford due process to our members during an investigation, an investigation may take one year or more and is based on many variables. Accordingly, we do not make any representations to a complainant regarding the expected length of an investigation. Finally, we would like to reiterate that the type of remedy Ms. [redacted] is seeking (i.e., reimbursement of $637.00 for "preparation time from another Tax Preparer and monies owed to the IRS") is outside our ability.

The AICPA accepted duplicate payment of my membership renewal (online and by check), and now is either unable or unwilling to issue a refund of $255.The AICPA incorrectly accepted duplicate payment for my membership renewal both online and by check. When I called the AICPA, they indicated their policies and systems would not allow cashing of the check once online payment had been made and that the payment had been returned without cashing. This was not true. Upon further investigation with my bank, I demonstrated the check had been cashed by the AICPA. Once this proof had been delivered, they promised on a phone call that a refund check would be issued. Later, they emailed (not called back) to say a refund check had already been issued a month before. Obviously, I had not received it, nor had the AICPA checked to see if it had been cashed. I had to further request stop payment and check reissue. After that request, the check still did not arrive. I requested the check number and mailing date. After three more emails, the AICPA still could not produce the check number or mailing date. The latest result is that the AICPA is no longer responding to my inquiries. They have improperly accepted my money and seem either unwilling or unable to issue a refund.Desired SettlementThe AICPA should refund my $255.00 via express an express mailing system with tracking number.Business Response A member of my team reached out to Mr. [redacted] today - 9/20/16, to provide a complete update on this issue. AICPA staff had refunded the duplicate payment in a timely manner, but unfortunately there was a problem with [redacted] delivery. A second check has been cut and sent as of yesterday. The perceived delay in issuing a second check, was the result of our normal Accounts Payable processing cycle. We will follow up with Mr. [redacted] in a week or so to make sure this matter has been settled to his satisfaction.Consumer Response My request for resolution was for the AICPA to "refund my $255.00 via express an express mailing system with tracking number", which seems reasonable considering the two month delay in refund, the prior two checks purportedly being lost in the mail, and the considerable inaccuracies communicated by the AICPA to me regarding my account and refund status.The AICPA has now indicated for the third time that the repayment is "in the mail". According to the AICPA, checks were issued and mailed on July 26th and August 30th. Neither check arrived. Upon receipt of the Revdex.com complaint, the AICPA again claims to have mailed another check (this time with mailing date 9/19/16), but it is unclear if this is a third check or if, perhaps, the second check was never truly mailed. The AICPA did not send it via a traceable mail carrier as requested, nor did they send it via an express delivery option. Based on the recent history, I am not confident the check is truly "in the mail" nor that it will arrive. My complaint has not been resolved.