Yes, to file a complaint is pretty easy. But, from reading the TSBPA complaints website, the complainant won't get very far if there is no evidence on which to base the claim. I would not let it impact your decision-making process as a manager. A disgruntled employee still has to provide evidence of misconduct for the complaint to go anywhere.
From the TSBPA website:
Q. Can I file a complaint anonymously?
A. Yes you can, but very few anonymous complaints can be successfully pursued unless the person making the complaint is willing to testify. The testimony of the person making the complaint is always important evidence. Also, we mail a copy of the complaint letter to the CPA to inform them of the exact nature of the complaint.
Q. What happens after I file a complaint?
A. Your complaint is reviewed by Enforcement Division staff, which determines whether the conduct described, if taken as true, involves professional misconduct. Not every dispute or disagreement with a CPA involves professional misconduct. Therefore, some complaints will be dismissed at this stage of the process.
Q. If the conduct I complained about alleges professional misconduct, what happens next?
A. An investigative file is opened. The CPA is notified of the investigation and is provided with copies of materials (excluding attorney-client communications and attorney work-product) and documents received as part of the complaint. The CPA has 30 days to respond to the Board in writing. After the CPA has responded to the allegations, the investigation is referred to one of the Board's Enforcement committees. These committees meet regularly to consider complaints. Pursuant to the Open Meetings Act, committee meetings are noticed in the Texas Register, but the meetings are not open to the public because investigative information is confidential by statute. The committee reviewing the complaint will make a recommendation on how to proceed with the investigation.
https://www.tsbpa.state.tx.us/enforcement/filing-complaint.html
BEC - 88
AUD - 74, 87
REG - 77
FAR - 63, 82
CIA certified in 2013
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