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Ethics Complaint Page

Ethics Inquiries and Complaints

If you have general questions or wish to make an inquiry, please feel free to call the member listed on the call list for the month or email Inquiries may be made anonymously and/or without disclosure of the other parties that may be named if a complaint is ultimately filed. You should note, however, that if an inquiry is made with MSCPA, either in writing or by phone, and the inquiry is self-evident of a possible ethics violation, MSCPA may open a case even without your complaint. If you intend an inquiry to be anonymous, which is perfectly acceptable, please be sure to style your questions in a suitable manner. 

How to File a Complaint

The Professional Ethics Committee investigates complaints against MSCPA members. All letters of complaint should be mailed to: 

The Montana Society of CPAs
Ethics Committee
PO Box 138
Helena MT 59624-0138

MSCPA will conduct an initial review of the complaint and, if necessary, an investigation of the matter in accordance with the procedures of the Joint Ethics Enforcement Program. 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 (i.e. Suspension or expulsion) and the member agrees to publication, the results will be published.

Remember, not every complaint will necessarily result in an investigation and MSCPA cannot open a case for investigation without prima facie evidence that a violation has occurred. So, please be thorough and descriptive in your complaint, should you decide to file one with MSCPA.

To determine whether an individual is a member of MSCPA, please call MSCPA at 406-442-7301.

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