Revocation stayed with three years' probation, via stipulated settlement.

Mr. Dale is required to reimburse the Board $2,600 for its investigation and prosecution costs.

Other standard terms of probation.

Effective December 26, 2007

Mr. Dale consented to suspension from practice before the Internal Revenue Service (IRS) for an indefinite period commencing November 1, 2005. Mr. Dale's suspension by the IRS resulted from the following actions: Mr. Dale incurred civil trust fund recovery penalties during the tax periods in and between tax period 1999, third quarter, and tax period 2001, second quarter; Mr. Dale failed to deposit and failed to pay penalties for a business tax in and between tax years 1996, second quarter, and tax year 2004, fourth quarter; and, Mr. Dale owed business taxes for tax years 1996 through 2004. Mr. Dale also failed to report his suspension to the Board.

Business and Professions Code, Division 3, Chapter 1, §§ 5100 (h) and 5063 (a)(3).

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via default decision.

Effective May 1, 1998

On or about April 21, 1995, a citation was issued to Respondent. Respondent failed to comply with the citation. As a result, Respondent's certificate is subject to discipline for unprofessional conduct.

Business and Professions Code, Division 3, Chapter 1, § 5100(f). California Code of Regulations, Title 16, Division 1, § 95.4.

Related Documents:

Accusation and Decision

Revocation of CPA certificate.

Effective September 7, 1996

Respondent was grossly negligent in the preparation of a client's 1991 tax return and breached his fiduciary responsibility to the client by failing to complete the return by its extended August 15, 1992, deadline. In addition, Respondent failed to secure a second extension through October 15, 1992. Respondent did not complete the return until December 1992. Upon filing the late return, the clients incurred late penalties and interest.

Respondent prepared the client's tax return and signed same using his Certified Public Accountant's designation. Respondent's license expired prior to the engagement in November 1, 1991. Respondent failed to renew his license and continued to practice as a Certified Public Accountant without a valid permit.

Business and Professions Code, Division 3, Chapter 1, §§ 5100(c) and (h), 5050 and 5055.

Related Documents:

Accusation and Decision

Revocation stayed with three years' probation, via stipulated settlement.

Mr. Dang shall take and pass with a score of 90 percent or better a Board-approved ethics exam.

Mr. Dang is required to reimburse the Board $3,450 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective September 1, 2008

Accusation No. AC-2008-3 contains the following allegations:

Mr. Dang pled no contest to one felony count of second degree commercial burglary. The felony has since been reduced to a misdemeanor. Mr. Dang stole merchandise from a Nordstorm's Rack department store. Mr. Dang failed to report his conviction to the Board.

Business and Professions Code, Division 1.5, Chapter 3, § 490; Division 3, Chapter 1, §§ 5100 (a) and (k), and 5063.

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via default decision.

Effective June 25, 2009

Also See:

Winings, David M.

Accusation No. D1-2006-14 contains the following allegations:

On October 1, 2008, Mr. Winings was convicted on a guilty plea of stealing funds from two separate elderly clients and of evading taxes. The circumstances that led to the conviction are that while paying the bills from a client, Mr. Winings' stepson, who was an employee of David M. Winings, An Accountancy Corporation, charged the client's credit card a total of $78,037, for cleaning services that were never requested or provided.

On a separate client, during the period from January 2005 through April 2008, Mr. Winings took without authorization approximately $110,000 from an account that was used for the client's payroll that Mr. Winings managed.

Business and Professions Code, Division 1.5, Chapter 3, § 490, and Division 3, Chapter 1, §§ 5100(a), (c), (i), (j), and (k), and 5050(a).

Related Documents:

Accusation and Decision

Revocation stayed, with three years' probation, via stipulated settlement.

Mr. Winings shall take and pass with a score of 90 percent or better a Board approved ethics course.

Mr. Winings and David M. Winings, an Accountancy Corporation, are required to reimburse the Board $3,146.50 for its investigation and prosecution costs.

Other standard terms of probation.

Effective August 25, 2006

Also See:

Winings, David. M.

Without being registered with the Public Company Accounting Oversight Board (PCAOB), Mr. Winings and his accountancy corporation issued seven audit reports on issuers in violation of PCAOB rules.

Subsequent applications for registration with the PCAOB from Mr. Winings and David M. Winings, an Accountancy Corporation, were denied for cause.

Both applications failed to disclose a company they had audited on their application for registration with the PCAOB. Both were uncooperative during the investigation by failing to respond to California Board of Accountancy's two letters sent as part of the investigation.

Business and Professions Code, Division 3, Chapter 1, § 5100 and 5100 (g), (j), and (l). California Code of Regulations, Title 16, Division 1, § 52.

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via default decision.

Effective October 24, 1997

Also See:

Villanueva, David Salvador

Respondent was alleged to have committed gross negligence for extreme departures from professional standards in his performance of two review engagements.

In addition, Respondent practiced public accountancy with an expired permit, failed to maintain records in support of claimed continuing education hours, and practiced using the plural designation "Accountants" when he was a sole practitioner.

Business and Professions Code, Division 1, Chapter 1, § 118 (b), Division 3, Chapter 1, §§ 5050, 5062, and 5100 (c) and (f). California Code of Regulations, Title 16, Division 1, §§ 66, 87 (a), and 89 (d).

Related Documents:

Accusation and Decision

Revocation stayed with three years' probation, via stipulated settlement.

Mr. Davis' license is suspended for 180 days.

Mr. Davis is required to notify his clients of his license suspension.

Mr. Davis shall take and pass with a score of 90 percent or better a Board-approved ethics examination within 60 days of the date the Board's decision is final.

Mr. Davis shall maintain an active license status.

For Mr. Davis's February 28, 2007, CPA license renewal, he must complete and provide documentation for 24 hours of accounting and auditing continuing education, plus eight hours for fraud and eight hours for ethics, to be completed by February 28, 2010. These hours are in addition to continuing education requirements for relicensing in 2009 and 2011.

For Mr. Davis's February 28, 2005, CPA license renewal, he must provide documentation for completion of 46 hours of continuing education or take add on courses totaling 46 hours to be completed by February 28, 2010. These hours are in addition to continuing education requirements for relicensing in 2009 and 2011.

Cease use of the "CVA" designation on signage, letterhead, business cards or other forms of advertising unless and until membership in the National Association of Certified Valuation Analysts is current and proof has been submitted to the Board.

Mr. Davis is required to reimburse the Board $10,870.95 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective April 27, 2009

The Accusation charged that Mr. Davis was subject to discipline, in that Mr. Davis engaged in the practice of public accountancy subsequent to expiration of his CPA certificate on March 1, 2007; verified on his 2005 renewal application completion of 46 hours of continuing education that could not be confirmed by the course providers; failed to produce copies of certificates of continuing education completion for his 2005 license renewal; engaged in false advertising as a result of continuing to practice with an expired CPA license and continuing to hold out as a Certified Valuation Analyst after his membership was canceled in 2004; failed to respond to written inquiries from the Board; and, willfully violated the Accountancy Act and Accountancy Regulations by his actions as described.

Mr. Davis admits the truth of each charge and allegation in Accusation AC-2008-14.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5100 (b), and (g). California Code of Regulations, Title 16, Division 1, §§ 52, 63, and 89.

Related Documents:

Accusation and Decision

Surrender of CPA Certificate, via stipulated decision.

Effective August 28, 1997

On August 8, 1995, in U.S. District Court for the Eastern District of California, Respondent was convicted after plea agreement of one felony count of conspiring to commit offenses against the United States in the matter of U.S. vs. Albert J. Day (Case No. 95-048-LKK).

Respondent was sentenced to three years' probation and ordered to perform 200 hours of community service for his participation in a scheme conceived by a co-conspirator to defraud four individuals.

Business and Professions Code, Division 3, Chapter 1, § 5100 (a).

Surrender of CPA Certificate, via stipulated surrender.

Effective September 4, 2010

Ms. Decker agrees that the charges and allegations in Accusation No. AC-2010-4, if proven at hearing, constitute cause for imposing discipline upon her CPA certificate.

The CBA's accusation includes charges that through Ms. Decker's position as Assistant Controller for Kapor Enterprises, Inc. (KEI), Ms. Decker had access to the personal information of other personnel and company owners and converted benefits in the form of credit card points that should have gone to the credit card holders for her own use and enjoyment.

Although Ms. Decker left the finance function at KEI and moved to a new position at a private foundation, Ms. Decker kept the information and continued to wrongfully convert the benefits of others for her own use and enjoyment. The total amount Ms. Decker received from the conversions was $4,955. After Ms. Decker's wrongdoing was discovered, Ms. Decker reimbursed KEI $4,955.

Business and Professions Code, Division 3, Chapter 1, §§ 5100 (i) and (k).

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via proposed decision.

Mr. De Fazio is required to reimburse the Board $5,568.60 for its investigation and prosecution costs.

Effective January 7, 2008

The Internal Revenue Service (IRS) suspended Mr. De Fazio's right to practice before the IRS for the period from October 1, 2001, through March 31, 2003.

Mr. De Fazio did not report the IRS suspension to the Board.

Mr. De Fazio failed or refused to provide complete information and/or documents in response to a Board subpoena.

Business and Professions Code, Division 3, Chapter 1, §§ 5063 and 5100 (h). California Code of Regulations, Title 16, Division 1, § 52.

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via default decision.

Effective August 25, 2002

Mr. Degnan's license expired on February 29, 2000. Mr. Degnan subsequently held himself out as a certified public accountant and provided tax preparation services for clients during 2001 and 2002. Specifically, he completed and provided federal and state personal income tax returns for a client in August 2001, and a federal personal income tax return for a second client in February 2002.Mr. Degnan's practice with an expired license was a repeat violation.

In addition, Mr. Degnan relocated his office in November 2001, but did not report the change of address to the Board within 30 days as required under Section 3 of the Accountancy Regulations.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, and 5100(f). California Code of Regulations, Title 16, Division 1, § 3.

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via proposed decision.

Effective February 27, 2000

Respondent is required to reimburse the Board $9,516.59 for investigation and prosecution costs. Reinstatement of CPA Certificate with three years' probation including terms and conditions.

Reinstated August 10, 2005

Respondent was issued a citation for engaging in the practice of public accountancy without a valid license. Respondent was ordered to pay a fine and ordered to discontinue the practice of public accountancy until such time that his CPA license was brought to a current status.

After the citation was affirmed, Respondent again was found to be continuing to engage in the practice of public accountancy without a valid license.

In subsequent attempts to reach a proposed stipulated settlement to this new violation, Respondent acted in an unprofessional and fraudulent manner by inserting changes to the stipulation document without notifying the Board's representatives.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5100, 5100 (c), (e), (f), and 5120. California Code of Regulations, Title 16, Division 1, § 95.4.

Related Documents:

Accusation and Decision

Revocation of CPA certificate and corporate certificate.

Effective May 15, 1996

Also See:

De Guzman Accountancy Corporation CPAs

Respondent admits that on or about April 27, 1995, he was convicted in United States District Court for making false statements within the jurisdiction of a federal agency. The underlying facts are that Respondent knowingly and willfully prepared a false income tax return for an internal revenue undercover operator; and on or about April 28, 1993, Respondent knowingly and willfully forged an IRS form 2848 (Power of Attorney) in the name of a taxpayer whom Respondent neither represented nor had ever met. Respondent admits these acts are substantially related to his qualifications, functions, and duties as a licensee. Respondent neither admits nor denies the remaining allegation that he committed fiscal dishonesty and embezzlement, theft or misappropriation of funds or property, or obtained money or property by forging his client's signature to obtain a credit card for personal use without the client's permission.

Business and Professions Code §§ 5100, 5100 (a), (f), (h), and (j), and 5156. California Code of Regulations, Title 16, Division 1, § 75.11.

Revocation of CPA certificate and corporate certificate.

Effective May 15, 1996

Also See:

De Guzman, Rom N.

Respondent admits that on or about April 27, 1995, he was convicted in United States District Court for making false statements within the jurisdiction of a federal agency. The underlying facts are that Respondent knowingly and willfully prepared a false income tax return for an internal revenue undercover operator; and on or about April 28, 1993, Respondent knowingly and willfully forged an IRS form 2848 (Power of Attorney) in the name of a taxpayer whom Respondent neither represented nor had ever met. Respondent admits these acts are substantially related to his qualifications, functions, and duties as a licensee. Respondent neither admits nor denies the remaining allegation that he committed fiscal dishonesty and embezzlement, theft or misappropriation of funds or property, or obtained money or property by forging his client's signature to obtain a credit card for personal use without the client's permission.

Business and Professions Code §§ 5100, 5100 (a), (f), (h), and (j), and 5156. California Code of Regulations, Title 16, Division 1, § 75.11.

Surrender of CPA Certificate, via stipulated surrender.

Effective May 5, 2010

Amended Accusation No. AC-2010-9 contains allegations that Mr. DeLap while a tax partner at KPMG LLP, participated in employing various means to conceal from the IRS and other taxing authorities fraudulent tax shelters. Respondent's involvement or acquiescence resulted in:

- The failure of KPMG to register the tax shelters.

- The preparation of, or causing to be prepared, false or fraudulent documentation supporting the implementation of the tax shelters.

- The preparation and/or causing to be prepared or participating in the preparation and/or filling of income tax returns that contained the fraudulent tax shelter losses.

Mr. DeLap denies each and every charge and each and every allegation of wrongdoing set forth in the Amended Accusation, but for the purpose of resolving the charges agreed to the stipulated surrender of his CPA Certificate.

Business and Professions Code, Division 3, Chapter 1, § 5100 (c) and (g). California Code of Regulations, Title 16, Division 1, § 58.

Related Documents:

Accusation and Decision

Suspension of partnership certificate for 30 days via stipulated settlement. However, the suspension is stayed and 18 months probation is imposed with the following terms and conditions:

Respondent shall comply with all the requirements imposed by the PCAOB Order and report such compliance to the CBA.

Respondent shall provide to the CBA copies of its Leadership Oversight Committee minutes within 30 days of preparation.

Respondent shall pay an administrative penalty of $300,000.

Respondent shall disseminate the Stipulated Settlement and Disciplinary Order to all of its professional personnel officed in California within 15 days of the effective date of the order and shall confirm such dissemination in writing to the CBA.

Respondent is required to reimburse the CBA a sum not to exceed $200,000 for its investigation and prosecution costs, including costs of probation monitoring.

Other standard terms of probation.

Effective August 21, 2011

Respondent admits the truth of each and every charge and allegation in Accusation No. AC-2008-20. The accusation contains the following allegations:

On or about December 10, 2007, the Public Company Accounting Oversight Board (PCAOB) imposed disciplinary sanctions against Respondent based on violations of PCAOB auditing standards. Without admitting or denying the findings in the order, Respondent consented to the order that censured Respondent; imposed a $1,000,000 civil penalty; and required Respondent to maintain records in sufficient detail to describe its quality control policies and procedures regarding deployment of its audit partners. In its order the PCAOB found that Respondent failed to appropriately staff its 2003 Ligand Pharmaceuticals, Inc. audit engagement; failed to exercise due professional care in the performance of the audit; and failed to obtain sufficient competent evidential matter to support the opinion expressed in the audit report. Ligand Pharmaceuticals subsequently restated its 2003 financial statements recognizing approximately $59 million less in revenues from product sales (a decrease of approximately 52 percent), and reporting a net loss more than 2.5 times the net loss originally recognized in the audited financial statements.

Business and Professions Code, Division 3, Chapter 1, § 5100 (l).

Related Documents:

Accusation and Decision

Upon meeting all pre-licensure requirements, a Certified Public Accountant license will be issued to Mr. De Simoni and be immediately revoked. However, the revocation will be stayed and Mr. De Simoni will be placed on five (5) years probation. Mr. De Simoni shall follow all standard terms of probation. Decision via stipulated settlement, with admissions.

Effective November 28, 2011

Mr. De Simoni completed an application for licensure on May 13, 2011. On July 29, 2011, the CBA denied the application. On October 20, 2011, Statement of Issues No. SI-2012-8 was filed containing the following allegations as grounds for denial:

Mr. De Simoni was convicted of violating 21 U.S.C. Section 952(a), Importation of Heroin into the United States, a felony, on November 20, 1997. The crime was substantially related to the qualifications, functions, and duties of a certified public accountant.

Mr. De Simoni committed an act involving dishonesty, fraud or deceit with the intent to substantially benefit himself or others when he attempted to smuggle five (5) pounds of heroin into the United States.

The CBA also alleged such acts, if done by a licentiate, would be grounds for revocation or suspension of licensure.

Business and Professions Code, Division 1.5, Chapter 3, § 480; Division 3, Chapter 1, § 5110. California Code of Regulations, Title 16, Division 1, §§ 99 and 99.1.

Related Documents:

Accusation and Decision

Via decision after Non-Adoption of Proposed Decision, application for the issuance of a certified public accountant license is granted and immediately revoked. However, the order of revocation is stayed, and Mr. Diamond's license is placed on probation for five years subject to the following conditions of probation:

Must report to the Board within 48 hours of his arrest for any offense.

Must provide a copy of the Board's Decision to any prospective employer before accepting employment as a CPA.

Must not engage in self-employment and solo practice.

Must participate or shall have participated in a drug screening program acceptable to the Board.

Must abstain from the personal use of psychotropic drugs except when lawfully prescribed.

Other standard terms and conditions.

Effective June 30, 2006

On or about July 5, 1995, Mr. Diamond was convicted by plea of guilty to one felony count of receiving stolen property, and one felony count of grand theft auto.

On or about March 29, 1996, Mr. Diamond was convicted by plea of guilty to one misdemeanor count of solicitation to commit a controlled substance crime, and one misdemeanor count of violation of promise to appear in court.

On or about July 16, 1997, Mr. Diamond was convicted after a jury trial of one misdemeanor count of attempted grand theft, one misdemeanor count of fraudulent use of an access card, and one misdemeanor count of acquiring as access card without consent.

Business and Professions Code, Division 3, Chapter 1, § 480.

Related Documents:

Accusation and Decision

Revocation stayed, with three years' probation, via stipulated settlement.

Ms. Diaz is suspended for one year.

Ms. Diaz shall perform 200 hours of community service for the Volunteer Income Tax Assistance Program by April 15, 2008.

Ms. Diaz shall take and pass with a score of 90 percent or better a Board approved ethics course.

Other standard terms of probation.

Effective January 7, 2007

Ms. Diaz admits that the Securities and Exchange Commission (SEC) denied Ms. Diaz the privilege of appearing or practicing before the SEC as an accountant and that the SEC's order constitutes the imposition of discipline or sanctions by the SEC. Ms. Diaz consented to the entry of the SEC's order without admitting or denying the SEC's findings.

Ms. Diaz was employed as the Chief Financial Officer of Rexhall Industries, Inc. from February 2001 to July 2002.

The SEC's order included findings that in preparing Rexhall's financial statements for the first quarter of 2002,

Ms. Diaz was presented with two materially different calculations for raw materials inventory. One calculation was based on a physical inventory count, and the second (higher) calculation was based on a computer model that she designed. Ms. Diaz did not reconcile the two figures, used the higher calculation, and did not bring the discrepancy to the attention of the outside audit firm.

Business and Professions Code, Division 3, Chapter 1, §§ 5100 (h) and (l).

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via default decision.

Effective August 29, 2003

Mr. Diaz is subject to disciplinary action for convictions of crimes substantially related to the qualifications, functions and duties of a certified public accountant.

On or about November 8, 2002, Mr. Diaz was convicted on a plea of guilty to one felony count of identity theft.

Mr. Diaz is further subject to disciplinary action in that he failed to report to the Board in writing the occurrence of his criminal conviction within 30 days of his knowledge of the conviction.

Business and Professions Code, Division 1.5, Chapter 3, § 490, Division 3, Chapter 1, §§ 5100 (a) and (g), 5063, and 5106.

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via default decision.

Effective February 24, 2008

Mr. DiBenedetto pled guilty to 45 felony charges, including Grand Theft, Falsifying Records, and Fraudulent Computer Access. Mr. DiBenedetto also pled guilty to the felony charge of Filing of False Tax Return.

The plea agreement reflected added enhancements for each charge including that the felony violations included amounts that exceeded $100,000 (related to Grand Theft violation only) and that Mr. DiBenedetto intentionally took, damaged and destroyed property in excess of $150,000 during the commission or attempted commission of the offenses.

Mr. DiBenedetto did not report his convictions to the Board.

Business and Professions Code, Division 3, Chapter 1, §§ 490, 5100(a) and 5063.

Related Documents:

Accusation and Decision

Surrendered certificate, via stipulated settlement.

Mr. Dolanski is required to reimburse the Board $2,097 for its investigation and prosecution costs.

Effective January 7, 2007

Mr. Dolanski admits that on or about March 21, 2006, in the Matter of Anthony P. Dolanski, CPA before the Securities and Exchange Commission (SEC), the SEC issued an order suspending Mr. Dolanski from appearing or practicing before the SEC as an accountant for a period of one year.

Mr. Dolanski further acknowledges without making specific admissions that a factual basis exists for imposing discipline in relation to charges in the Accusation that he did not report his suspension by the SEC to the California Board of Accountancy.

Business and Professions Code, Division 3, Chapter 1, §§ 5063 and 5100 (h) and (l).

Related Documents:

Accusation and Decision

Revocation stayed with three years' probation, via stipulated settlement.

Respondent Domantay shall be permanently prohibited from performing attest engagements.

Respondent Domantay shall maintain a current license (either inactive or active "with education") with the CBA.

Respondent Domantay shall pay the CBA's costs for investigation and prosecution in the amount of $12,296.00.

Standard conditions of probation.

Effective May 5, 2010

Also See:

Alex D. Domantay & Associtates

Respondents understand and agree that the charges and allegations in Accusation No. AC-2009-18, if proven at a hearing, constitute cause for imposing discipline.

Accusation No. AC-2009-18 includes charges of gross negligence and repeated negligent acts regarding Respondents' performance of an audit of the Los Angeles Alumni Chapter-Delta Sigma Theta Sorority, Inc. Head Start/Preschool (Delta Sigma Theta Sorority) that contained departures from Generally Accepted Auditing Standards and Generally Accepted Government Auditing Standards. Respondents issued an auditor's report that failed to conform to professional standards. The auditor's report stated an unqualified opinion with respect to the subject financial statements while required disclosures under Generally Accepted Accounting Principles were omitted for significant cash balances and property and equipment. Respondents' audit work papers failed to evidence that the procedures related to the 14 federal compliance requirements for the two major programs were in fact performed. Respondents failed to document and test internal control over compliance for the two major federal programs. Respondents failed to conduct a materiality determination or prepare a written audit program for the compliance portion of the Delta Sigma Theta Sorority's audit. The management letter obtained by Respondents failed to address the federal funds in that it did not address the federal awards programs, compliance with federal requirements, or identify known instances of noncompliance. In addition, Respondents did not have a peer review within three years of their audit of Delta Sigma Theta Sorority. Respondents used obsolete professional materials to perform their audit of Delta Sigma Theta Sorority. Respondents failed to maintain work papers relative to the Delta Sigma Theta Sorority audit for the required seven-year period.

Respondent Domantay failed to complete the necessary number of continuing education hours by January 31, 2004, during which Respondents conducted the Delta Sigma Theta Sorority audit. Respondent Partnership engaged in activities requiring licensure by the CBA after its license had expired on July 1, 2004.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5062, 5097, 5100 (c) and (g). California Code of Regulations, Title 16, Division 1, §§ 58, 87 and 94.

Related Documents:

Accusation and Decision

License revoked.

Effective March 25, 1995

On or about June 29, 1993, in San Francisco City and Superior Court, Respondent pled guilty to and was convicted of five counts of the violation of grand theft, a felony.

Penal Code, Title 13, Chapter 5, § 487.1. Business and Professions Code, Division 3, Chapter 1, § 5100(c).

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via default decision.

Effective October 29, 2000

On or about September 21, 1999, Respondent was convicted of a felony (embezzlement) based upon his plea of nolo contendere. As a volunteer board member with a private school, Respondent embezzled school funds.

Respondent was sentenced to 60 months' probation, with 365 days in county jail, and he was ordered to pay restitution of $47,000 with interest to the school.

Respondent failed to report his criminal conviction of felony embezzlement to the Board, as required under Section 5063.

Business and Professions Code, Division 3, Chapter 1, §§ 5063, 5100 (a).

Related Documents:

Accusation and Decision

Revocation stayed with three years' probation, via stipulated settlement.

Mr. Dow shall take and pass with a score of 90 percent or better, a CBA approved ethics examination.

Mr. Dow shall complete 24 hours of additional professional education courses.

Respondents shall maintain an active license status.

Mr. Dow is required to reimburse the CBA $6,500 for its investigation and prosecution costs.

Standard conditions of probation.

Effective June 20, 2010

Also See:

Ernest E. Dow & Co., An Accountancy Corporation

Mr. Dow admits the truth of each and every charge and allegation in Accusation No. AC-2009-22.

On or about July 29, 2008, Respondent's privilege to practice before the United States Securities and Exchange Commission (SEC) as an accountant was censured. The discipline by the SEC resulted from Respondent's issuance of an audit report dated December 2, 2004, when Respondent's firm was not registered with the Public Company Accounting Oversight Board (PCAOB), in violation of Section 4C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission's Rules of Practice.

Respondent failed to report to the CBA the occurrence of the SEC instituting administrative proceedings against Respondent on or about September 13, 2007.

Respondent issued the audit report on or about December 2, 2004 when his permit to practice as a Certified Public Accountant was in delinquent status. Respondent's license was in a delinquent status from July 1, 2003 to June 19, 2005.

Respondent also failed to complete sixteen (16) hours of Accounting and Auditing continuing education and six (6) hours of Fraud continuing education in his license renewal period ended June 30, 2007.

Between on or about January 3, 2008, and December 18, 2008, Respondent practiced public accountancy under the unregistered corporate name of Ernest E. Dow & Co., an Accountancy Corporation.

Business and Professions Code, Division 3, Chapter 1, §§ 5100 (l), 5100 (g), 5063 (b)(3), 5050 (a), and 5060 (b). California Code of Regulations, Title 16, Division 1, §§ 87 (c), 87 (d), and 94.

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via default decision.

Effective October 20, 2006

Mr. Dowling practiced public accountancy during the period his license was expired, from May 1, 2002, until its renewal on August 3, 2005.

Mr. Dowling failed to comply with continuing education course requirements while in the practice of public accountancy and failed to maintain documentation to support completion of continuing education courses.

Mr. Dowling secured his license by fraud, deceit or knowing misrepresentation of a material fact or by knowingly omitting to state a material fact, when he asserted in his renewal application that he had complied with requisite continuing education requirements when in fact he had not complied with the requirements.

Business and Professions Code, Division 3, Chapter 1, §§ 498, 5100 (b)and (g), and 5050. California Code of Regulations, Title 16, Division 1, §§ 5, 52, 87, 89, and 94.

Related Documents:

Accusation and Decision

Revocation stayed with two years' probation, via stipulated settlement.

Ms. Downey shall take and pass with a score of 90 percent or better a Board-approved ethics exam.

Ms. Downey shall complete 16 hours of continuing education in addition to the 80 hours required for license renewal.

Ms. Downey is required to reimburse the Board $9,444 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective June 16, 2008

Accusation No. AC-2007-36 contains the following allegations:

Ms. Downey was grossly negligent in performing tax resolution services for a client. The client's offer in compromise was never received by the IRS and the offer in compromise forms that were prepared by the respondent contained several errors and inconsistencies. After being disengaged by the client, Ms. Downey also continued to receive and access the client's confidential tax information from the IRS using her power of attorney for personal purposes related to a pending civil action with the client.

Business and Professions Code, Division 3, Chapter 1, §§ 5100 and 5100 (c).

Related Documents:

Accusation and Decision

License revoked.

Respondent must reimburse the Board for costs of investigation and prosecution.

Effective August 6, 1995

On July 17, 1992, in the United States District Court for the Southern District of California, Respondent was convicted of two counts of filing false tax returns.

The facts underlying the conviction were on or about August 14, 1985,
Respondent filed an individual income tax return (Form 1040) for the calendar year 1983 wherein Respondent understated gross receipts and sales; and on or about October 15, 1985, Respondent filed an individual income tax return (Form 1040) for the calendar year 1984 wherein
Respondent failed to disclose that he was engaged in the operation of a business activity from which he derived gross receipts or sales and incurred deductions.

Business and Professions Code, Division 1.5, Chapter 3, § 490 and Division 3, Chapter 1, § 5100(a).

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via stipulated settlement. If Respondent ever reapplies for licensure with the Board, he must meet all current requirements for licensure at the time of his reapplication and reimburse the Board for all investigative and prosecution costs.

Effective August 24, 1997

Respondent admits the charges contained in the Accusation. During 1995 and 1996, Respondent was engaged by several small business clients to prepare payroll tax returns and to make timely payroll tax deposits using money entrusted to him by the businesses. Respondent failed to prepare timely payroll tax returns for his clients, failed to make timely payroll tax payments, and failed to account for payroll tax money entrusted to him, resulting in total liabilities for his clients, including deposits not made, penalties, and interest, in excess of $140,000.

Respondent's conduct is charged in the Accusation as gross negligence in the practice of public accountancy and embezzlement, theft, and misappropriation of client funds.

Business and Professions Code, Division 3, Chapter 1, § 5100 (c) and (j).

Related Documents:

Accusation and Decision

Via default decision - Revocation of CPA Certificate.

Effective November 4, 1996

Also See:

Robert P. Dubin & Co.

On November 11, 1994, Respondent Dubin was convicted, upon a jury verdict, of violating one count of 18 United States Code (U.S.C.) Section 371 (conspiracy), six counts of 18 U.S.C. Sections 152 and 2 (false statement and concealed assets in bankruptcy; aiding and abetting and causing an act to be done), and two counts of 26 U.S.C. Section 7206(1) (false statement on tax return).

The Director of Practice, of the Office of Director of Practice, of the Department of the Treasury, of the United States, brought a complaint against Respondent seeking to disbar him from engaging in practice before the Internal Revenue Service (IRS). On or about January 25, 1993, Respondent executed a Consent to Voluntary Suspension, which prevented him from practicing before the (IRS).

Business and Professions Code, Division 3, Chapter 1, § 5100(a) and (g).

Related Documents:

Accusation and Decision

Surrender of CPA license, via stipulated settlement.

Mr. Dugan shall pay the CBA its costs of investigation and enforcement in the amount of $10,631.33 prior to issuance of a new or reinstated license.

Effective September 1, 2012

Also See:

Dugan & Associates

First Amended Accusation No. AC-2011-3 alleges the following:

On or about March 30, 2010, after pleading guilty, Mr. Dugan was convicted of one felony count of violating Penal Code Section 487(a) [grand theft] and two felony counts of violating Penal Code Section 186.10(a) [money laundering].

As part of Mr. Dugan's plea agreement, Mr. Dugan stated that on or about and between December 28, 2005 and December 26, 2007, he willfully, unlawfully and fraudulently stole $49,000.00 from the Rotary Club of Los Alamitos and Seal Beach, which had been entrusted to him as their treasurer; Mr. Dugan admitted he unlawfully conducted transactions exceeding $5,000.00 within a seven day period on December 28, 2005 and February 15, 2006...through a financial institution...with the intent to carry on, facilitate, manage and promote criminal activity, knowing the proceeds were derived directly and indirectly from the proceeds of criminal activity, namely grand theft.

Mr. Dugan was sentenced to serve 90 days in custody, ordered to make payment of fines and fees in the amount of $520.00, and placed on 36 months of formal probation.

The facts that led to the convictions were that beginning on or about December 28, 2005, Mr. Dugan began stealing funds while he served as treasurer for the Los Alamitos Rotary Club. In April of 2008, the president and president-elect of the Rotary Club discovered the missing funds, and on or about May 2, 2008, they confronted Mr. Dugan regarding the missing funds. On or about May 5, 2008, Mr. Dugan had replenished the Rotary Club accounts with all the missing funds. On or about May 15, 2008, the president of the Rotary Club reported the matter to the police, and a criminal prosecution followed.

Mr. Dugan also held himself out as a CPA to the public while his license was in an inactive status.

Further, Mr. Dugan failed to report his March 30, 2010 conviction to the CBA within 30 days after it was entered by his plea made that same date, as required by Section 5063 of the Business and Professions Code.

Business and Professions Code, Division 1.5, Chapter 3, § 490; Division 3, Chapter 1, §§ 5100 (a), (g), (i), (k), 5050, 5121, 5051 and 5063; California Code of Regulations, Title 16, Division 1, § 52.

Related Documents:

Accusation and Decision

Surrender of CPA license, via stipulated settlement.

Mr. Dugan shall pay the CBA its costs of investigation and enforcement in the amount of $10,631.33 prior to issuance of a new or reinstated license.

Effective September 1, 2012

Also See:

Dugan, Patrick David

First Amended Accusation No. AC-2011-3 alleges the following:

On or about March 30, 2010, after pleading guilty, Mr. Dugan was convicted of one felony count of violating Penal Code Section 487(a) [grand theft] and two felony counts of violating Penal Code Section 186.10(a) [money laundering].

As part of Mr. Dugan’s plea agreement, Mr. Dugan stated that on or about and between December 28, 2005 and December 26, 2007, he willfully, unlawfully and fraudulently stole $49,000.00 from the Rotary Club of Los Alamitos and Seal Beach, which had been entrusted to him as their treasurer; Mr. Dugan admitted he unlawfully conducted transactions exceeding $5,000.00 within a seven day period on December 28, 2005 and February 15, 2006...through a financial institution...with the intent to carry on, facilitate, manage and promote criminal activity, knowing the proceeds were derived directly and indirectly from the proceeds of criminal activity, namely grand theft.

Mr. Dugan was sentenced to serve 90 days in custody, ordered to make payment of fines and fees in the amount of $520.00, and placed on 36 months of formal probation.

The facts that led to the convictions were that beginning on or about December 28, 2005, Mr. Dugan began stealing funds while he served as treasurer for the Los Alamitos Rotary Club. In April of 2008, the president and president-elect of the Rotary Club discovered the missing funds, and on or about May 2, 2008, they confronted Mr. Dugan regarding the missing funds. On or about May 5, 2008, Mr. Dugan had replenished the Rotary Club accounts with all the missing funds. On or about May 15, 2008, the president of the Rotary Club reported the matter to the police, and a criminal prosecution followed.

Mr. Dugan also held himself out as a CPA to the public while his license was in an inactive status.

Further, Mr. Dugan failed to report his March 30, 2010 conviction to the CBA within 30 days after it was entered by his plea made that same date, as required by Section 5063 of the Business and Professions Code.

Business and Professions Code, Division 1.5, Chapter 3, § 490; Division 3, Chapter 1, §§ 5100 (a), (g), (i), (k), 5050, 5121, 5051 and 5063; California Code of Regulations, Title 16, Division 1, § 52.

Related Documents:

Accusation and Decision