You're facing a shakedown.... (not to make light at all ... you've nailed it) ... If this person did not disclose that this invoice was coming at the initial engagement, and if there was no engagement letter or retainer agreement, then not only is this questionable business practice, but I would be would be frowned upon by AICPA
Here's a web site you might want to take a look at : http://www.tsbpa.state.tx.us/enforcement/filing-complaint.html
Not only has he set precedent by billing you for time and materials, if he has never indicated that there would be additional fees, this is essentially "sour grapes" ... and unprofessional, at best
What you may want to do is let him know that you know about the process for filing a complaint, offer to pay for any un-billed time, as per the expectation he has set through practice over the years, and ask that he cease and desist the harassment.
If you question is simply do you owe anything ... If there is no contract or engagement agreement, the answer is no ... and if he tries to collect through a local magistrate or other court, don't let him bully you .. without some sort of agreement, he hasn't a leg to stand on
You can also let him know that you know (not only about complaining to the state accountancy board, but that you understand there is a way to file a complaint with the AICPA
The Professional Ethics Division investigates complaints against AICPA members. All letters of complaint should be mailed to :
AICPA220 Leigh Farm RoadDurham, NC 27707Attn: Professional Ethics Division
The AICPA will conduct an initial review of the complaint and, if necessary, investigate the matter in accordance with the procedures of the Joint Ethics Enforcement Program. If an investigation is deemed warranted, the results of the investigation will be shared with you on a confidential basis once it is concluded. 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 (ie. suspension or expulsion) and the member agrees to publication, the results will be published.
To determine whether an individual is a member of the AICPA, please call Membership at(NNN) NNN-NNNN
Hope this helps
Thank you. Everything you've said makes perfect sense to me. The implied threat here is that he would go to the Comptroller and whistleblow that additional taxes are owed. However, since he was the CPA who prepared and represented me at audit, isn't he going to be complicit and at risk in that scenario? (Maybe not as much as me, but wouldn't both the State and AICPA have an issue with him here?)