License revoked by default decision.

Effective September 7, 1995

Between March and September 1993, the Respondent abandoned her public accounting practice without notification to her clients and without completing the tax work she had been engaged to perform for five clients.

Further, the Respondent breached her fiduciary responsibility in that she ignored attempts by her clients to contact her, and she retained her client's source documents. The Respondent also failed to notify the Board of Accountancy of her address change, which is required by law.

Business and Professions Code §§ 5100(c), (h), (f), and 5037. California Code of Regulations, Title 16, Division 1, §§ 3, 60, and 68.

Related Documents:

Accusation and Decision

Surrender of California Practice Privilege, via stipulated settlement.

Mr. Garner shall lose all rights and privileges to practice as a CPA in California.

Mr. Garner shall not reapply or seek reinstatement of a California Practice Privilege, or licensure as a CPA, in the State of California.

Mr. Garner is required to reimburse the Board $3,971.50 for its investigation and prosecution costs.

Effective April 27, 2009

On or about July 10, 2007, Mr. Garner submitted a Notification and Agreement to Conditions for the Privilege to Practice Public Accounting in California. Mr. Garner certified under penalty of perjury that the information contained in the Notification and Agreement was true and correct. Mr. Garner stated that he qualified for a California Practice Privilege based on having a current, valid license to practice public accountancy from the State of Texas, License No. 017173, the State of Tennessee, License No. 19411, and the State of Alabama, License No. 10401-R. On or about July 11, 2007, the Board issued a Practice Privilege Unique Identifier Number YO90659 to Mr. Garner.

Mr. Garner's California Practice Privilege was suspended pursuant to Board Administrative Order No. 2008-1-PP, as of June 25, 2008 as a result of the Board's discovery of misrepresentations in Mr. Garner's California Practice Privilege application, and conditions that would disqualify Mr. Garner from holding a California Practice Privilege. Mr. Garner submitted a Notice of Appeal, contesting the Administrative Suspension of his California Practice Privilege on or about July 25, 2008. Mr. Garner's California Practice Privilege and the Administrative Suspension expired on or about July 11, 2008.

On August 8, 2008, the Accusation and Statement of Issues was filed based on the misrepresentations in Respondent's California Practice Privilege application, and conditions that would disqualify Mr. Garner from holding a California Practice Privilege.

Accusation and Statement of Issues No. AC-2008-24 contains allegations that Mr. Garner secured his California Practice Privilege by fraud and deceit, or knowing misrepresentation of a material fact. Specifically, Mr. Garner failed to disclose on his application that he was previously disciplined by the Texas Board, was under investigation, or was subject to pending inquiries or proceedings before the Texas Board, and that he had a judgment greater than $30,000 against him.

Mr. Garner does not admit nor deny the charges in the Accusation and Statement of Issues. However, he agrees that the charges and allegations, if proven at hearing, would constitute cause for administratively suspending, and imposing discipline upon his California Practice Privilege.

Business and Professions Code, Sections 5096.3, subdivisions (a), and 5100, subdivision (d), in conjunction with 5096, subdivisions (g)(1) and (g)(2)(B).

Business and Professions Code, Section 5096.3, subdivision (a), 5100, subdivision (b) and 498, in conjunction with Code Section 5096, subdivisions (g)(1), (g)(2)(B), (g)(2)(C) and (g)(2)(D).

Business and Professions Code, Sections 5096.3, subdivision (a), and 5096, subdivisions (g)(2)(B) and (g)(2)(D), in conjunction with California Code of Regulations, Title 16, Section 32.

Related Documents:

Accusation and Decision

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

Mr. Garrett's license is suspended for one year.

Mr. Garrett shall complete 24 hours of continuing education in addition to the 80 hours required for license renewal.

Mr. Garrett shall take an approved ethics course.

Mr. Garrett is required to reimburse the CBA $5,414.08 for its investigation and prosecution costs.

Other standard terms of probation.

Effective December 24, 2010

Accusation No. AC-2010-22 contains the following allegations:

Mr. Garrett, on or about June 22, 2009, plead guilty in the United States District Court Central District of California, in the case United States of America v. Jack E. Garrett, Case No. CR-08-00492-GHK, to one felony violation of 26 U.S.C. § 7206(2) (Aiding and Assisting Preparation of a False Tax Return).

The circumstances of the crime are that Respondent falsely understated tax due on a tax return in the name of R.S. for the taxable year 1999 by falsely characterizing a partnership loss as a non-passive loss based upon material participation by R.S. in the partnership, thereby falsely understating the tax liability of R.S. by $12,194. Respondent knew and believed that R.S. had not materially participated in the partnership and was not entitled to claim the partnership loss as non-passive. In addition to the above conduct, Respondent signed seven other tax returns for R.L., R.S., and H.F. that he knew also falsely characterized a Form Schedule E loss as non-passive, rather than passive. The total amount of tax loss associated with Respondent's preparation and signing of these false returns was determined to be $357,906.00. Respondent was sentenced to three years' probation, home detention for one year, and 60 hours of community service. Respondent was also ordered to pay restitution in the amount of $357,906.00.

Respondent is subject to discipline pursuant to Code section 5063, subdivision (a)(1), in that Respondent failed to report to the California Board of Accountancy (CBA) in writing within thirty (30) days, his conviction of a felony.

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

Related Documents:

Accusation and Decision

Revocation of CPA and COR Certificates, via default decision.

Effective October 28, 1998

Also See:

Greer, Garth E.

Mr. Greer was grossly negligent in failing to prepare a client's federal corporate income tax returns for 1994 and 1995, and upon demand failed to return the client's accounting records for 1994 and 1995. After the expiration of his permit to practice, Respondent continued to hold himself out as an active CPA, and he failed to appear before the Administrative Committee.

Business and Professions Code, Division 3, Chapter 1, §§ 5037 (b), 5050, and 5100 (c) and (f). California Code of Regulations, Title 16, Division 1, §§ 52.1 and 68.

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via default decision.

Effective August 30, 2009

Respondent George L. Hukriede Accountancy Corporation's (Respondent Corporation) permit expired on August 1, 2005. In a prior Board action, the Board revoked the individual CPA license of Mr. Leslie George Hukriede, Jr. effective April 29, 2007, for practicing without a permit and using a name not registered with the Board, among other violations. On or about February 19, 2008, Respondent Corporation engaged in the practice of public accountancy without a valid permit. Mr. Hukriede prepared a review report for Holiday Park Homeowners Association under the firm name of George L. Hukriede Accountancy Corporation. Therefore, Respondent Corporation continued to practice public accountancy without a valid permit after the expiration of the corporation permit.

Respondent Corporation is also subject to discipline in that Respondent Corporation had an unlicensed corporate officer, Mr. Hukriede, the sole owner of Respondent Corporation, in violation of section 5154, and by failing to comply with a citation order issued to Respondent Corporation for previous violations of the practice of public accountancy without a valid permit.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5100, 5100 (g), and 5154.

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via default decision.

Effective April 1, 2004

On September 25, 2002, Mr. Giesecke was convicted on his plea of guilty to securities fraud, making false statements in a filing with the Securities and Exchange Commission; knowingly falsifying books, records, and accounts; and making or causing to be made materially false and misleading statements to outside auditors, all felony charges.

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

Related Documents:

Accusation and Decision

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

Mr. Gladstein is required to complete 24 hours of continuing education in addition to the 80 hours required for license renewal.

Respondents are required to maintain an active license status.

Mr. Gladstein is required to take and pass with a score of 90 percent or better a CBA approved ethics examination.

Respondents are required to reimburse the CBA $8,919.34 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective October 29, 2010

Early termination of Probation granted.

Effective November 20, 2012

Also See:

Gladstein CPA (COR)

Gladstein CPA (FNP)

The first Amended Accusation No. AC-2009-25 contains the following allegations:

Mr. Gladstein reported to the CBA that he had completed the required 80 hours of continuing education needed for license renewal on his January 31, 2008 license renewal form. During the investigation, Mr. Gladstein was unable to document completion of 80 hours of continuing education.

Mr. Gladstein failed to obtain certificates of completion for courses taken during his January 31, 2006 license renewal period. Mr. Gladstein failed to comply with the CBA's basic requirements for completing 80 hours of qualifying continuing education prior to the January 31, 2008 expiration of his license. Mr. Gladstein did not complete the eight hours of professional conduct and ethics course until December 4, 2008.

Mr. Gladstein held himself out as CPA in letterhead and business cards while providing services to his clients during the period of February 1, 2008 through December 1, 2008, when his certificate was in a delinquent status.

Mr. Gladstein practiced under the unregistered corporate name, "Gladstein CPA, A Professional Corporation" since January 26, 2001 and held out his services on his Internet Web site with the same firm name. Mr. Gladstein did not register the corporation with the CBA until April 29, 2009.

Business and Professions Code, Division 1.5, Chapter 5, § 498; Division 3, Chapter 1, §§ 5050, 5051, 5055, 5060, 5100 (b) and (g). California Code of Regulations, Title 16, Division 1, §§ 87, 88, 89 and 94.

Related Documents:

Accusation and Decision

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

Mr. Gladstein is required to complete 24 hours of continuing education in addition to the 80 hours required for license renewal.

Respondents are required to maintain an active license status.

Mr. Gladstein is required to take and pass with a score of 90 percent or better a CBA approved ethics examination.

Respondents are required to reimburse the CBA $8,919.34 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective October 29, 2010

Early termination of Probation granted.

Effective November 20, 2012

Also See:

Gladstein, Stuart David

The first Amended Accusation No. AC-2009-25 contains the following allegations:

Mr. Gladstein reported to the CBA that he had completed the required 80 hours of continuing education needed for license renewal on his January 31, 2008 license renewal form. During the investigation, Mr. Gladstein was unable to document completion of 80 hours of continuing education.

Mr. Gladstein failed to obtain certificates of completion for courses taken during his January 31, 2006 license renewal period. Mr. Gladstein failed to comply with the CBA's basic requirements for completing 80 hours of qualifying continuing education prior to the January 31, 2008 expiration of his license. Mr. Gladstein did not complete the eight hours of professional conduct and ethics course until December 4, 2008.

Mr. Gladstein held himself out as CPA in letterhead and business cards while providing services to his clients during the period of Feburary 1, 2008 through December 1, 2008, when his certificate was in a delinquent status.

Mr. Gladstein practiced under the unregistered corporate name, "Gladstein CPA, A Professional Corporation" since January 26, 2001 and held out his services on his Internet Web site with the same firm name. Mr. Gladstein did not register the corporation with the CBA until April 29, 2009.

Business and Professions Code, Division 1.5, Chapter 5, § 498; Division 3, Chapter 1, §§ 5050, 5051, 5055, 5060, 5100 (b) and (g). California Code of Regulations, Title 16, Division 1, §§ 87, 88, 89 and 94.

Related Documents:

Accusation and Decision

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

Mr. Gladstein is required to complete 24 hours of continuing education in addition to the 80 hours required for license renewal.

Respondents are required to maintain an active license status.

Mr. Gladstein is required to take and pass with a score of 90 percent or better a CBA approved ethics examination.

Respondents are required to reimburse the CBA $8,919.34 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective October 29, 2010

Early termination of Probation granted.

Effective November 20, 2012

Also See:

Gladstein, Stuart David

The first Amended Accusation No. AC-2009-25 contains the following allegations:

Mr. Gladstein reported to the CBA that he had completed the required 80 hours of continuing education needed for license renewal on his January 31, 2008 license renewal form. During the investigation, Mr. Gladstein was unable to document completion of 80 hours of continuing education.

Mr. Gladstein failed to obtain certificates of completion for courses taken during his January 31, 2006 license renewal period. Mr. Gladstein failed to comply with the CBA's basic requirements for completing 80 hours of qualifying continuing education prior to the January 31, 2008 expiration of his license. Mr. Gladstein did not complete the eight hours of professional conduct and ethics course until December 4, 2008.

Mr. Gladstein held himself out as CPA in letterhead and business cards while providing services to his clients during the period of February 1, 2008 through December 1, 2008, when his certificate was in a delinquent status.

Mr. Gladstein practiced under the unregistered corporate name, "Gladstein CPA, A Professional Corporation" since January 26, 2001 and held out his services on his Internet Web site with the same firm name. Mr. Gladstein did not register the corporation with the CBA until April 29, 2009.

Business and Professions Code, Division 1.5, Chapter 5, § 498; Division 3, Chapter 1, §§ 5050, 5051, 5055, 5060, 5100 (b) and (g). California Code of Regulations, Title 16, Division 1, §§ 87, 88, 89 and 94.

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via default decision.

Effective November 3, 2007

Mr. Glasshagel was suspended from appearing or practicing before the SEC as an accountant. Without admitting or denying the findings, Mr. Glasshagel consented to entry of the SEC order.

The order resulted from Mr. Glasshagel's action as the Principal Financial Officer and Principal Accounting Officer for Roadhouse, a NASDAQ company. Mr. Glasshagel made or directed others to make adjustments to Roadhouse's accounting records that he knew were false, or was reckless in not knowing they were false.

Mr. Glasshagel made accounting adjustments to materially reduce Roadhouse's expenses and materially inflate its net income to artificially achieve earnings targets set for Roadhouse.

As a result, Roadhouse's financial statements were not prepared in conformity with Generally Accepted Accounting Principles. Roadhouse's financial statements were subsequently restated, causing a decline in stock price of more than 55 percent.

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

Related Documents:

Accusation and Decision

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

Mr. Goedde's license is suspended for three years.

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

Mr. Goedde is required to reimburse the Board $2,850 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective February 24, 2008

Accusation No. AC-2007-54 contains the following allegations:

Mr. Goedde was suspended from appearing or practicing before the Securities and Exchange Commission as an accountant on or about October 20, 2006. Mr. Goedde failed to report his suspension to the Board and also failed to report the SEC's notice requesting a Wells Submission on May 9, 2005.

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

Related Documents:

Accusation and Decision

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

Mr. Goodell shall at all times maintain an active license status with the Board.

Mr. Goodell shall complete 24 hours of continuing professional education, which are in addition to his regular 80-hour renewal requirement.

Mr. Goodell is required to reimburse the Board $18,000 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective April 28, 2008

For purposes of settlement, Mr. Goodell admits that he was engaged to perform the audit of Marin Schools Insurance Authority (MSIA), a Joint Powers Agency. In his capacity as audit engagement partner, Mr. Goodell committed acts of gross negligence by failing to comply with applicable professional standards in the following respects:

• Mr. Goodell failed to adequately plan the audit or properly supervise his assistants.

• Mr. Goodell relied upon outdated and/or inadequate information to calculate MSIA's liability for workers' compensation claims as well as vision and dental claims resulting in his acceptance of financial statements that included an understatement of liabilities of approximately $5.1 million.

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

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via stipulated settlement.

Effective March 1, 2002

Also See:

Gordin Accountancy Corporation

For purposes of the Board's proceeding, Respondent admits that he was convicted of a crime substantially related to the practice of public accountancy, and that the two audit engagements he performed of the financial statements of Sundial Financial Services, Inc. were grossly negligent.

On or about October 5, 2000, Respondent was convicted of misprision of felony, pursuant to a guilty plea in the United States District Court, Eastern District of California.

Respondents were grossly negligent in their audits of financial statements of Sundial Financial Services, Inc. for the periods ended January 30, 1998 and August 31, 1998. The audits contained extreme departures from generally accepted accounting principles and generally accepted auditing standards.

Specifically, Respondents failed to obtain sufficient competent evidential matter regarding the ownership rights and valuation of investments, failed to modify their audit report for departures from generally accepted accounting principles and failed to exercise due professional care in the performance of the audits.

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

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via stipulated settlement.

Effective March 1, 2002

Also See:

Gordin, Clark William

For purposes of the Board's proceeding, Respondent admits that he was convicted of a crime substantially related to the practice of public accountancy, and that the two audit engagements he performed of the financial statements of Sundial Financial Services, Inc. were grossly negligent.

On or about October 5, 2000, Respondent was convicted of misprision of felony, pursuant to a guilty plea in the United States District Court, Eastern District of California.

Respondents were grossly negligent in their audits of financial statements of Sundial Financial Services, Inc. for the periods ended January 30, 1998 and August 31, 1998. The audits contained extreme departures from generally accepted accounting principles and generally accepted auditing standards.

Specifically, Respondents failed to obtain sufficient competent evidential matter regarding the ownership rights and valuation of investments, failed to modify their audit report for departures from generally accepted accounting principles and failed to exercise due professional care in the performance of the audits.

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

Related Documents:

Accusation and Decision

Revocation of CPA Certificate via Decision after Non-Adoption of Proposed Decision.

Mr. Grayson is required to reimburse the Board $27,170.94 for its investigation and prosecution costs.

Effective March 29, 2004

Mr. Grayson improperly secured the renewal of his license to active status on November 21, 2000, by knowingly misrepresenting, through false statements, his compliance with continuing education requirements.

Mr. Grayson engaged in the practice of public accountancy without a valid license. Mr. Grayson issued audit reports while his license was either expired or inactive.

Mr. Grayson failed to cooperate with the Board's investigation and actively sought to delay, confuse, obstruct, and avoid the investigation and its possible consequences.

Mr. Grayson engaged in dishonesty, fraud, or gross negligence in the practice of public accountancy by intentionally representing to his client and the public that he possessed a valid license and was properly acting as a certified public accountant.

Mr. Grayson failed to comply with professional standards for the audits of approximately 21 not-for-profit group homes for fiscal years 1999 and 2000.

Business and Professions Code, Division 1.5, Chapter 5, § 498, and Division 3, Chapter 1, §§ 5050, 5062, and 5100 (b), (c), and (g). California Code of Regulations, Title 16, Division 1, §§ 5, 52, 58, 80 (b), and 89 (k).

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via default decision.

Effective February 23, 2009

Mr. Greenberg while a tax partner at KPMG LLP participated in employing various means to conceal from the IRS and other taxing authorities fraudulent tax shelters. Mr. Greenberg'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 filing of income tax returns that contained the fraudulent tax shelter losses.

Mr. Greenberg conspired with unlicensed persons to devise, market, and/or implement the fraudulent tax shelters.

Mr. Greenberg also knowingly filed his own income tax returns with the taxing authorities for tax years 1999-2004 that contained the fraudulent tax shelter losses.

Business and Professions Code, Division 1, Chapter 1, § 125, Division 3, Chapter 1, §§ 5100, 5100 (c), (g), (i), and (j). California Code of Regulations, Title 16, Division 1, § 58.

Related Documents:

Accusation and Decision

Revocation stayed with one year's probation, via proposed decision.

Mr. Greene's license is suspended for 45 days.

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

Mr. Greene is required to reimburse the Board $4,135.65 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective June 16, 2008

In 2003, for the tax year ending December 31, 2002, while employed as corporate controller for Haas Automation, Inc., Mr. Greene was instructed by Haas' general manager to send an Internal Revenue Service Form 1099-C to Haas' prior corporate controller in the amount of $314,704. The amount reflected forgiveness of debt on a loan which Haas had made to the prior controller while he was employed by Haas. After receiving the Form 1099-C, the prior controller telephoned Mr. Greene and threatened to inform the IRS of Haas' ongoing tax evasion scheme. Mr. Greene informed Haas' general manager about the telephone call. Haas' general manager then ordered Mr. Greene to amend the Form 1099-C to reflect forgiven debt of only $3,147, instead of the actual debt that had been cancelled by Haas. Mr. Greene did so, and the false and fraudulent Form 1099-C was forwarded to the IRS.

In connection with the false filing of the Form 1099-C, Mr. Greene was convicted on a plea of guilty in United States District Court, for the Central District of California, Western Division, Case No. CR06-04-460 on May 18, 2006.

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

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via default decision.

Effective February 27, 1997

In April 1991 the Positive Enforcement Program Committee (PEPC) selected the Respondent to submit financial statements for review. The financial statements were found to be substandard. Pursuant to Rule 87.6, Respondent was ordered on October 23, 1992, by the PEPC to complete 24 hours of continuing education in specific accounting/reporting courses as part of his continuing education requirement. The licensee's failure to complete the continuing education resulted in referral to the Enforcement Program.

Respondent has failed to complete the continuing education and has failed to notify the Board of a change of address.

Business and Professions Code, Division 3, Chapter 1, § 5100 (f). California Code of Regulations, Title 16, Division 1, §§ 3, 87.5, 87.6.

Related Documents:

Accusation and Decision

Via stipulated settlement, revocation of CPA Certificate.

Effective November 4, 1996

On November 1, 1995, Respondent entered guilty pleas to six counts of felony grand theft and one count of felony embezzlement [Penal Code §§ 487(1) and 487(a)]. The underlying charges allege that Greene misappropriated the funds of several clients with whom he had a professional relationship, either through his accounting practice or through his other business, GT Financial. In pleading guilty to the charges, Greene admitted to having taken in excess of $800,000 from his clients.

Business and Professions Code, Division 3, Chapter 1, §§ 5100 (a) and (j), and 5106.

Related Documents:

Accusation and Decision

Revocation of CPA and COR Certificates, via default decision.

Effective October 28, 1998

Also See:

Garth E. Greer CPA, A Professional Corporation

Mr. Greer was grossly negligent in failing to prepare a client's federal corporate income tax returns for 1994 and 1995, and upon demand failed to return the client's accounting records for 1994 and 1995. After the expiration of his permit to practice, Respondent continued to hold himself out as an active CPA, and he failed to appear before the Administrative Committee.

Business and Professions Code, Division 3, Chapter 1, §§ 5037 (b), 5050, and 5100 (c) and (f). California Code of Regulations, Title 16, Division 1, §§ 52.1 and 68.

Related Documents:

Accusation and Decision

Upon meeting all pre-licensure requirements, a Certified Public Accountant license will be issued to Mr. Greif and be immediately revoked. However, the revocation will be stayed and Mr. Greif will be placed on five (5) years probation.

Mr. Greif shall successfully complete a rehabilitation program for chemical dependence which the CBA shall approve and shall have reports submitted by the program.

Mr. Greif shall completely abstain from the use of psychotropic drugs, including alcohol, unless prescribed.

Mr. Greif shall submit to such tests and samples for the detection of alcohol, narcotics, dangerous drugs, or controlled substances, as directed by the CBA.

Other standard terms of probation.

Effective June 28, 2012

Mr. Greif completed an application for licensure on April 27, 2011. On September 13, 2011, the CBA denied the application. On March 14, 2012, Statement of Issues No. SI-2012-14 was filed containing the following allegations as grounds for denial.

On or about July 20, 2006, after pleading nolo contendere, Mr. Greif was convicted of one felony count of violating Vehicle Code Section 23152(b) [driving a vehicle while having 0.08% and more, by weight, of alcohol in blood]. The court sentenced Mr. Greif to a total of 16 months in jail, and fined him.

On or about June 27, 2006, after pleading nolo contendere, Mr. Greif was convicted of one misdemeanor count of violating Vehicle Code Section 23152(b) [driving a vehicle while having 0.08% and more, by weight, of alcohol in blood]; one misdemeanor count of violating Vehicle Code Section 20002(a) [hit and run; property damage]; and one misdemeanor count of violating Vehicle Code Section 14601.5(a) [driving a vehicle with a suspended license]. The court sentenced Mr. Greif to 160 days in jail and placed him on probation for a period of 36 months, with terms and conditions.

On or about September 27, 2004, after pleading nolo contendere, Mr. Greif was convicted of one misdemeanor count of violating Penal Code Section 647(f) [public intoxication]. The court sentenced Mr. Greif to two (2) days in jail and placed him on probation for a period of 24 months, with terms and conditions.

On or about February 21, 2001, after pleading nolo contendere, Mr. Greif was convicted of one misdemeanor count of violating Vehicle Code Section 23152(b) [driving a vehicle while having 0.08% and more, by weight, of alcohol in blood]; and one misdemeanor count of violating Vehicle Code Section 14601.5(a) [driving with a suspended or revoked license]. The court sentenced Mr. Greif to 17 days in Los Angeles City Jail and placed him on three (3) years probation, with terms and conditions.

On or about September 24, 1999, after pleading guilty, Mr. Greif was convicted of one misdemeanor count of violating Vehicle Code Section 23152(a) [driving under the influence of alcohol and /or drugs]; and one misdemeanor count of violating Vehicle Code Section 14601.1(a) [driving a vehicle on a highway with a suspended and/or revoked license]. The court placed Mr. Greif on probation for a period of three (3) years, with terms and conditions.

On or about September 24, 1996, after pleading guilty, Mr. Greif was convicted of one misdemeanor count of violating Revised Code of Washington Section 46.61.502 [driving under the influence of alcohol and/or drugs]. The court sentenced Mr. Greif to 365 days in jail and fined him.

Mr. Greif committed acts, which if done by a Licensed Certified Public Accountant, would be grounds for suspension or revocation of license.

Mr. Greif admits the truth of each and every charge and allegation in the Statement of Issues No. SI-2012-14.

Business and Professions Code, Division 1.5, Chapter 3, §§ 475, 480, 482, 490; Division 3, Chapter 1, § 5100 (a); California Code of Regulations, Title 16, Division 1, §§ 99 and 99.1.

Related Documents:

Accusation and Decision

Revocation stayed with five years’ probation, via stipulated settlement.

Mr. Gruber shall maintain an active license status and reimburse the CBA in the amount of $6,767.98 for its investigation and prosecution costs.

Mr. Gruber is required to undergo and continue treatment by a licensed psychotherapist approved by the CBA.

Other standard terms of probation.

Effective September 1, 2012

Mr. Gruber is subject to disciplinary action, in that he was convicted of a crime that is substantially related to his qualifications, functions and duties as an accountant. On or about March 16, 2007, Mr. Gruber was convicted by his plea of guilty of violating Vehicle Code (VC) section 2800.2 subsection (a), driving in willful or wanton disregard for the safety of persons or property while fleeing from pursuing police officer (Evasion of Police), a misdemeanor, and Penal Code (PC) section 451 subsection (c), arson of structure, forest land, or property (Arson), a felony.

As a result of the conviction, the Court suspended sentence, imposed three years formal probation, and ordered Mr. Gruber to serve 182 days in jail, with credit for time served, and pay fees of $610.00, fines of $3,800.00, and restitution of $3,534.21.

Mr. Gruber also failed to report the conviction to the CBA within 30 days, as required by Section 5063 (a) of the Business and Professions Code.

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

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via stipulated settlement.

Effective May 5, 2010

Amended Accusation No. AC-2005-40 contains the following allegations:

Respondent practiced public accountancy without proper authority to do so. Respondent applied for and received an inactive license for the renewal period July 1, 2002 through July 1, 2004. His license was not thereafter renewed and was in a delinquent status until July 1, 2009 at which time it was canceled. In February 2003 Respondent signed a 2002 Form 1120S with the CPA designation. Respondent billed clients, performed services requiring licensure, and "held out" as a CPA. This also constitutes dishonesty in the practice of public accountancy and the knowing preparation of false financial information.

Respondent failed to respond to CBA inquiries on December 22, 2004 and February 25, 2005. Respondent also failed to respond truthfully and accurately to CBA requests. Respondent claimed to have signed tax returns with "J.D." and with "C.P.A." He first described his practice as that of a CPA as distinguished from that of a lawyer, and subsequently indicated he has been signing tax returns using "J.D." in an apparent attempt to represent himself to CBA investigators as not practicing public accountancy. This representation was contrary to fact.

On September 7, 2008, Respondent was convicted, by a guilty plea, of two counts of felony violations. Count one was for Grand Theft/False Pretenses and count two was for Presenting a Fraudulent Claim. Respondent's plea agreement indicates that he pled "guilty to a crime of grand theft for unlawfully defrauding another with intent to take money in excess of $400 and for unlawfully presenting a false claim to the state board". The conviction is for crimes substantially related to the qualifications, functions and duties of a CPA. Respondent failed to report the convictions to the CBA.

Business and Professions Code, Division 3, Chapter 1, §§ 490, 5050, 5063 (a)(1), 5100 (a), (c), (g), and (j). California Code of Regulations, Title 16, Division 1, § 52.

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via stipulated settlement.

See also: Villaneuva & Guerrero CPAs

Effective April 22, 2005

Also See:

Villanueva & Guerrero CPAs

For purposes of settlement, Mr. Guerrero admits that he was grossly negligent in his audit of the financial statements of the Torres-Martinez Tribal Temporary Assistance to Needy Families program for the year ended September 30, 2001.

Mr. Guerrero admits that he failed to properly supervise an audit employee and failed to review the working papers for the audits of National Hispanic University and for Vallecitos CET, Inc., each for the year ending June 30, 2001.

Mr. Guerrero also admits that he was grossly negligent in his review of KRW Enterprises, dba KW Construction, for the year ended December 31, 2000. In addition, Mr. Guerrero admits that he failed to comply with professional standards for the compilation of KRW Enterprises dba KW Construction for the year ended December 31, 1999.

Business and Professions Code, Division 3, Chapter 1, §§ 5062, 5100 and 5100 (c) and (g). California Code of Regulations, Title 16, Division 1, §§ 52, 58, 69, and 87.

Related Documents:

Accusation and Decision

Revocation stayed, with five years' probation, via proposed decision.

Mr. Guttentag shall take and pass with a score of 90 percent or better a Board-approved ethics examination during the first year of probation.

Mr. Guttentag is required to reimburse the Board $6,219.80 for its investigation and prosecution costs.

Mr. Guttentag shall continue to make the agreed-upon restitution to the investor victims.

Other standard terms of probation.

Effective December 26, 2007

On May 1, 2006, in the United States District Court, District of Arizona, Mr. Guttentag was convicted of a felony, on his plea of guilty, of one count of conspiracy to commit fraud.

The circumstances surrounding the conviction are as follows. From on or about September 1996 to on or about December 1999, while employed as the comptroller of a series of companies controlled by Angelo Tullo, Mr. Guttentag conspired with Mr. Tullo and others to defraud and obtain money from investors doing business with one of Mr. Tullo's companies.

The crime of which Mr. Guttentag was convicted involved dishonest conduct, and, therefore, is substantially related to the qualifications, functions, and duties of a certified public accountant.

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

Related Documents:

Accusation and Decision