Specifications include, but are not limited to: The Board of Accountancy is required to conduct investigations of certified public accountants when the Board receives complaints or has reason to believe that a CPA may have violated a statute or administrative regulation that governs the practice of public accounting. The Board has the authority to investigate and request civil or criminal sanctions be imposed by a circuit court against persons practicing public accounting without a license. 2.00 Scope of Work Conduct investigations and upon completion of the investigative work, a report (verbal or written) must be presented to the Board and the investigator may be called upon to testify at an administrative or court hearing regarding the investigation.