Disciplinary Actions / License Restrictions
This list contains all enforcement decisions within the past seven years for those found to be in violation of the California Accountancy Act and/or California Board of Accountancy regulations: summaries for all licensees with license restrictions; and summaries of decisions older than seven years but occurring since July 1, 1993, for licenses revoked or surrendered.
The CBA may revoke or suspend a license, or impose probation on the licensee for violation of applicable statutes or regulations. The standard probationary terms, as well as case-specific probationary terms, are included in all cases of probation. The standard probationary terms are listed in the Manual of Disciplinary Guidelines and Model Disciplinary Orders.
For more information or details of prior enforcement actions, or for information regarding possible citations and fines, please contact the CBA at:
California Board of Accountancy
2000 Evergreen Street, Suite 250
Sacramento, CA 95815-3832
Attn: Enforcement Division
E-mail: enforcementinfo@cba.ca.gov
Telephone: (916) 561-1729
FAX: (916) 263-3673
Disciplinary Actions / License Restrictions Index
INDEX J
Jacobs, Karen Vanburen Covina CA CPA 30525
CBA Actions
Surrender of license accepted.
Effective October 18, 1993
Cause For Discipline
For purposes of settlement, Respondent admits that she violated terms of her earlier probation by failing to timely submit quarterly probation reports, failing to appear before the Administrative Committee when requested, failing to complete continuing professional education as required, and continuing to practice public accountancy after expiration of her license.
Violation(s) Charged
Business and professions Code, Division 3, Chapter 1, § 5100 (c) and (f).
Jay J. Shapiro C.P.A., A Professional Corporation Los Angeles CA COR 3652
CBA Actions
Revocation of Corporation Certificate stayed with three years' probation, via stipulated settlement.
Maintain an active status license.
Other standard terms of probation.
Effective May 5, 2010
Also See:
Cause For Discipline
Accusation No. AC-2009-28 contains the following allegations:
On or about July 29, 2008, the Securities and Exchange Commission (SEC) issued an Order Making Findings and Imposing Remedial Sanctions in Accounting and Auditing Enforcement Release No. 2852 and Administrative Proceeding No. 3-12793 against Respondents. The Order denied Respondent Firm the privilege of appearing or practicing before the SEC as an accountant. Further, the Order censured Respondent Shapiro, but continued to permit Respondent Shapiro the privilege of practicing before the SEC as an independent accountant, provided that the accounting firm with which Respondent Shapiro associates is registered with the Public Company Accounting Oversight Board ("PCAOB").
The discipline by the SEC resulted from Respondent Firm's issuance of an audit report dated January 12, 2004 for a public company for the year ended September 30, 2003. In performing the audit, Respondent Firm failed to register with the PCAOB, a violation of Section 102(a) of the Sarbanes Oxley Act, which became effective on October 22, 2003.
Respondent and Respondent Firm failed to report to the CBA, in writing within thirty (30) days, the opening of a formal investigation by the SEC.
Respondent Firm also failed to report to the CBA, in writing within thirty (30) days, the suspension of the right to practice as a certified public accountant before the SEC.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, §§5100 (h) and (l), 5063 (b)3 and (a)3.
Related Documents:
Jean, Andrew Keeduck San Jose CA CPA 41201
CBA Actions
Revocation stayed with three years' probation, via stipulated settlement.
Mr. Jean's license is suspended for three months.
Mr. Jean shall complete eight hours of continuing education in addition to the continuing education required for license renewal.
Mr. Jean shall pay an administrative penalty of $2,500 and shall reimburse the CBA in the amount of $13,874.41 for its investigation and prosecution costs.
Other standard terms of probation.
Effective April 28, 2012
Cause For Discipline
Mr. Jean understands and agrees that the charges and allegations in Accusation No. AC-2011-5, if proven at a hearing, would constitute cause for imposing discipline upon his Certified Public Accountant Certificate.
Accusation No. AC-2011-5 alleges that throughout 2005-2008, Mr. Jean received roughly $114,928.60 for referring clients to SNC Asset Management Inc. and/or SNC Investments, Inc. and made no related disclosures as required under Section 5061 of the Accountancy Act. Mr. Jean also issued unaudited financial statements to clients without providing either a compilation report or an engagement letter containing appropriate elements as required by professional standards.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, §§ 5061, 5062 and 5100 (g). California Code of Regulations, Title 16, Division 1, §§ 56 and 58.
Related Documents:
Jensen, Eric Danielson Woodland Hills CA CPA 47162
CBA Actions
Revocation of CPA license, via default decision.
Effective December 26, 2012
Cause For Discipline
Accusation No. AC-2013-4 contains the following allegations:
On or about March 2009, Mr. Jensen was retained by the daughter of M.S. to prepare the final tax return for M.S., who was recently deceased. Before April 15, 2009, the daughter of M.S. contacted Mr. Jensen regarding the status of the final return. After receiving various reasons for the delay in processing the return, the daughter of M.S. requested the tax documents be returned. When the daughter of M.S. was unsuccessful in obtaining the documents from Mr. Jensen, she enlisted the assistance of another Certified Public Accountant (CPA). The new CPA was unsuccessful in obtaining M.S.'s tax documents from Mr. Jensen until October of 2009. At that time, the new CPA discovered that Mr. Jensen had not filed an extension to file the tax return. As a result of the late filing of M.S.'s final 2008 individual income tax return, M.S. received tax notices with penalty and interest assessments of $5,069.36 and $524.30 respectively.
On or about March 30, 2010 the CBA sent Mr. Jensen an inquiry requesting documentation and information concerning M.S.'s tax return. Mr. Jensen did not respond. On or about July 14, 2010 the CBA issued a subpoena to Mr. Jensen for the production of tax materials relating to M.S.. Mr. Jensen did not respond to the subpoena.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, §§5037(b) and 5100(g). California Code of Regulations, Title 16, Division 1, §§ 52 (a), (b) and 68.
Related Documents:
John M. Roux and Company Fair Oaks CA FNP 1656
CBA Actions
Revocation of CPA Certificate, via default decision.
Effective June 17, 2007
Also See:
Cause For Discipline
Accusation No. AC-2007-22 included the following allegations:
Mr. Roux's license expired January 31, 2006. During the period that his license was expired, Mr. Roux practiced without a valid license until he renewed his license on August 26, 2006.
In August, 2006, Mr. Roux submitted false information on the continuing education reporting worksheet that accompanied his license renewal application. Mr. Roux claimed that he completed 70 hours of continuing education in December 2005 and January 2006 when he actually completed the hours in August 2006.
In addition, Mr. Roux claimed that he completed three hours of teaching credit in January 2006 but could not provide documents to support the hours claimed. Also, Mr. Roux could support only eight hours of the 24 hours claimed for Accounting and Auditing courses and six hours of the eight hours claimed for a non-technical course.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, §§ 5100, 478, 498, and 499. California Code of Regulations, Title 16, Division 1, §§ 87, 88, and 89.
Related Documents:
John M. Roux & Company Fair Oaks CA FNP 2396
CBA Actions
Revocation of CPA Certificate, via default decision.
Effective June 17, 2007
Reinstatement of CPA Certificate with three years' probation with terms and conditions including reimbursement of investigation and prosecution costs in the amount of $3,000.
Reinstated January 18, 2012
Also See:
Cause For Discipline
Accusation No. AC-2007-22 included the following allegations:
Mr. Roux's license expired January 31, 2006. During the period that his license was expired, Mr. Roux practiced without a valid license until he renewed his license on August 26, 2006.
In August, 2006, Mr. Roux submitted false information on the continuing education reporting worksheet that accompanied his license renewal application. Mr. Roux claimed that he completed 70 hours of continuing education in December 2005 and January 2006 when he actually completed the hours in August 2006.
In addition, Mr. Roux claimed that he completed three hours of teaching credit in January 2006 but could not provide documents to support the hours claimed. Also, Mr. Roux could support only eight hours of the 24 hours claimed for Accounting and Auditing courses and six hours of the eight hours claimed for a non-technical course.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, §§ 5100, 478, 498, and 499. California Code of Regulations, Title 16, Division 1, §§ 87, 88, and 89.
Related Documents:
Johnson, Hason L. Oakley CA CPA 36745
CBA Actions
Revocation of CPA Certificate, via default decision.
Effective January 6, 1997
Cause For Discipline
Between January 1 and June 30, 1993, while working under contract as finance director for the Urban Indian Health Board (a.k.a. "Native American Health Center") in Oakland, Respondent withdrew $8,807 from an Urban Indian Health Board account without authorization. He used the funds to pay off a loan on his personal vehicle.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, § 5100(j).
Related Documents:
John W. Temple & Company Beverly Hills CA FNP 509
CBA Actions
License revoked and Respondent must reimburse the Board for investigation costs.
Effective December 1, 1994
Also See:
Cause For Discipline
In 1983, Respondent solicited accounting clients to invest in a limited partnership in which he was the general partner. Respondent further failed to disclose to his clients that he was making a profit on the sale of wind machines to the limited partnership and receiving commissions from the sale of interests therein.
In addition, in 1986, Respondent received $10,000 from his client. The monies were to be used in the purchase of real property on behalf of the client. Respondent commingled the funds with his own. The property was not purchased and Respondent was unable to return funds to client upon demand.
Respondent further practiced public accountancy from October 1988 through July 1992 with an expired permit.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, §§ 5100 (c), (e), (f), (h), (j), 5050, 5055, 5061, and 5210. California Code of Regulations, Title 16, Division 1, §§ 56, 57, 60, and 67.
Related Documents:
Jones, Timothy Foster San Francisco CA CPA 52045
CBA Actions
Revocation of CPA Certificate, via default decision.
Effective February 24, 2006
Cause For Discipline
As executor of an estate, Mr. Jones failed to distribute shares of a bond fund to the designated beneficiary in a timely manner. Mr. Jones also failed to pay to the beneficiary a court-ordered surcharge for fees and costs related to the beneficiary's efforts to obtain the bonds.
At times Mr. Jones practiced under the name "Jones and Company" without having the namestyle approved by the Board.
Mr. Jones also failed to respond to the Board's written inquiries regarding the estate matter, failed to take a continuing education class ordered by the Board's Report Quality Monitoring Committee, and/or failed to produce to the Board evidence that he had done so.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, §§ 5060, 5100, and 5100 (g) and (i). California Code of Regulations, Title 16, Division 1, §§ 52 and 87.6.
Related Documents:
Judd, John K., Jr. Boron CA CPA 30137
CBA Actions
Revocation of CPA Certificate, via stipulated settlement.
Effective June 21, 2003
Cause For Discipline
Mr. Judd admits that he is subject to disciplinary action in that on or about October 5, 2000, he was convicted following a jury trial in United States District Court, Central District of California, of crimes which are substantially related to the practice of accountancy.
The felony counts for which Mr. Judd was convicted were one count of conspiracy to commit money laundering, eight counts of aiding and abetting securities fraud, nine counts of aiding and abetting mail fraud, and 22 counts of aiding and abetting money laundering.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, § 5100 (a).
Related Documents:
Enforcement Definitions
A formal document that charges violation(s) of the laws under CBA's jurisdiction including, the California Accountancy Act and/or CBA regulations by a licensee. The charges in the accusation are allegations. Allegations are not a final determination of wrongdoing and are subject to adjudication and final review by the CBA pursuant to the Administrative Procedure Act.
Cost Recovery
The licensee is ordered to pay the CBA certain costs of investigation and prosecution including, but not limited to, attorney fees.
Default Decision
The licensee failed to file a Notice of Defense or has otherwise failed to request a hearing, object, or otherwise contest the accusation. The CBA takes action without a hearing based on the accusation and documentary evidence on file.
Effective Date
The date the disciplinary decision becomes operative.
Probation
The licensee may continue to engage in activities for which licensure is required, under specific terms and conditions.
Reinstatement
A revoked license that is restored, not sooner than one year from the date of revocation, to a clear or inactive status after petition to and approval by the CBA. Reinstatement may include probation and/or terms and conditions.
Revocation
The individual, partnership, or corporation no longer is licensed as a result of a disciplinary action.
Stayed
The action does not immediately take place and may not take place if the licensee complies with other conditions (such as a probation term).
Stipulation
The matter is negotiated and settled without going to hearing.
Surrendered
The licensee has surrendered the license. The individual, partnership, or corporation no longer is licensed. The CBA, however, may impose discipline against a surrendered license in certain circumstances. Surrender may also require certain conditions be met should the former licensee ever choose to reapply for licensure.
Suspension
The licensee is prohibited for a specific period of time from engaging in activities for which licensure is required.
Disclaimer for Disciplinary Actions/License Restrictions Summary
The reports contained as part of this website represent summaries of those formal disciplinary orders issued by the Department of Consumer Affairs (Department) and its participating programs, boards, committees, and commissions, imposing suspension, revocation or other discipline. Enforcement proceedings that are resolved by dismissal of the accusation or otherwise result in no actual discipline of a license are not reported at this website.
Summary information on recent orders is prepared approximately thirty (30) days after the final decision date of an enforcement case. Therefore, although this website may presently lack any such report, some licensees will actually be named in accusations, or be subject to disciplinary orders. The lack of a summary for a particular licensed person does not mean that the licensee has never been the subject of an accusation or administrative discipline.
The brief summaries offered at this website are not intended as substitutes for the actual decisions and orders issued by the Department and its participating programs, boards, committees and commissions. Copies of those decisions and orders are available at no cost by writing to the designated address for each program or board.
Also, the actions reported here may not be final and may not reflect any judicial action to stay or modify the administrative order. You should not take any action based on information contained in these summaries without verifying the information and determining whether the administrative order has been stayed or modified by a court.
As used in this summary, the term "accusation" is a formal document which notifies a licensee of the agency's charges against the licensee, and that requests a disciplinary order. The licensee is entitled to contest the charges in a formal hearing before an administrative law judge. An accusation is usually resolved by an agency decision following such a hearing or by an agency decision pursuant to a settlement agreement. Often there is a considerable period of time between the date of filing an accusation and the resolution of the accusation.
The term "suspended" means that the licensee is prohibited for a period of time from engaging in activities for which licensure is required, usually for a specified number of days or months. A suspension will usually be imposed in conjunction with a lengthy period of probation of one or more years.
The term "revoked" means that the individual, partnership, or corporation is no longer licensed as a result of an enforcement action. Revocation is not necessarily permanent. The revoked licensee has the right, one year or more after the revocation, to petition the California Board of Accountancy for reinstatement. Reinstatement of the revoked license must be approved by the CBA and may include probation and/or terms and conditions.
For a copy of these actions, please contact the CBA by mail, e-mail, telephone, or fax as listed below:
California Board of Accountancy
2000 Evergreen Street, Suite 250
Sacramento, CA 95815-3832
Attn: Enforcement Division
E-mail: enforcementinfo@cba.ca.gov
Telephone: (916) 561-1729
FAX: (916) 263-3673