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Enforcement report: Board sees more complaints against non-CPAs and plans finer categorization of negligence cases
Summary
Enforcement staff reported a trend of increased complaints involving non-CPAs and more complex cases in 2025; the enforcement team will redesign quarterly reporting and break down the 'Negligence, Disregard of Standards' category into subcategories.
Taylor Shahon, Lead Investigator, presented the January 2026 enforcement report and said enforcement is seeing a trend of complaints involving non-CPAs, with typical complaints for non-response and failure to provide records. Shahon reported that 2025 included more complex cases and that the enforcement report format will be redesigned to show quarters only.
Shahon said the enforcement team will break the broad 'Negligence, Disregard of Standards' category into additional subcategories for the next quarterly report to provide more actionable insight into case types. The enforcement team also provides guidance to complainants on filing complaints with appropriate authorities when the subject is a non-CPA.
