AICPA / State Board Cooperative Enforcement

This document reflects a cooperative enforcement approach applicable only for CPA licensees who are also AICPA and/or State CPA Society members, if the Society is a participant in the JEEP program. Because AICPA’s existing JEEP procedures already contemplates a cooperative approach when a member is involved, the AICPA would not perform the investigation “on behalf of the Board,” but rather would share its own investigative files and conclusions with the Board. This approach would be available to boards of accountancy