Surrender of CPA Certificate, via stipulated settlement.

Effective November 3, 2007

On March 30, 2006, Mr. Madden was sanctioned by the SEC, an action subjecting his CPA license to discipline.

KPMG was the auditor for Tenet Healthcare for fiscal year 2002. Mr. Madden was the KPMG partner in charge of the 2002 Tenet audit engagement.

The SEC Order included findings that Mr. Madden engaged in improper professional conduct for failing to complete the 2002 Tenet audit prior to issuance of the audit report and by inappropriately modifying working papers after the issuance of the audit report; and repeated instances of unreasonable conduct, each resulting in a violation of applicable professional standards, that indicate a lack of competence to practice.

Without admitting or denying the findings in the SEC Order, Mr. Madden consented to entry of a SEC Order that denied him the privilege of appearing or practicing before the SEC as an accountant.

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

Revocation stayed with five years' probation, via stipulated settlement that includes the following terms and conditions:

Mr. Manth's license is suspended for two years.

Mr. Manth shall pay the CBA an administrative fine of $10,000.

Mr. Manth agrees to fully cooperate with the CBA and the Attorney General's office in any investigation of licensees involving tax shelters.

Mr. Manth shall complete four hours of continuing education in ethics.

Mr. Manth is required to reimburse the CBA in an amount not to exceed $25,000 for its investigation and prosecution costs.

Effective April 30, 2011

Accusation No. AC-2010-14 contains allegations that Mr. Manth, while a partner at KPMG LLP, participated in developing, marketing and implementing fraudulent tax shelters. The accusation further alleges that Mr. Manth participated in preparing and causing to be prepared, and filing and causing to be filed with the IRS, false and fraudulent U.S. individual income tax returns containing the fraudulent tax shelter losses.

For purposes of settlement, Mr. Manth admits that the allegations concerning gross negligence in the performance of public accountancy services, failure to observe professional standards in the performance of public accountancy services, repeated acts of negligence and violation of professional standards, if proven at hearing, would form a basis for discipline of his license. He denies, however, the remainder of the allegations contained in the Accusation.

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

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via proposed decision.

Mr. Marietta is required to reimburse the Board $2,500 for its investigation and prosecution costs.

Effective December 26, 2007

On December 12, 2005, Mr. Marietta was convicted on his plea of guilty of conspiracy to defraud the United States. The conviction is substantially related to the qualifications, functions, and duties of a certified public accountant.

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

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via default decision.

Effective April 22, 2006

Mr. Marquardt was grossly negligent in the practice of public accountancy by failing to properly incorporate a client's business after being paid in full to do so. Mr. Marquardt engaged in the practice of public accountancy while his license was in an expired status from January 1, 2003, through July 29, 2003.

Mr. Marquardt failed to complete 80 hours of continuing education prior to his license expiration of December 31, 2002. Mr. Marquardt also failed to provide certificates of completion to support the continuing education hours claimed on his December 31, 2002, renewal form.

Mr. Marquardt practiced under the unregistered name of "Abacus Accounting Technologies."

Mr. Marquardt failed to notify the Board of his change of address and failed to respond to multiple Board inquiries.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5060, and 5100 (c) and (g). California Code of Regulations, Title 16, Division 1, §§ 3, 52, 87, and 89.

Related Documents:

Accusation and Decision

License revoked.

Effective March 16, 1994

Respondent was ordered by the Administrative Committee to complete 16 hours of continuing professional education in accordance with Rule 87.5. Respondent failed to submit evidence of completion of CPE.

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

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via default decision.

Effective January 1, 1998

Mr. Mast was engaged to prepare timely tax returns for a client, but failed to do so, resulting in the client incurring $1,369.13 in federal andstate penalties and interest for late filing.

Mr. Mast, at times, practiced public accountancy while his license was in an inactive status.

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

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via stipulated settlement.

Mr. Mathiasen agrees that if he applies for re-licensure or reinstatement of his license, he may be required to pay the Board costs of investigation and enforcement in the amount of $3,678.43.

Effective September 1, 2008

Mr. Mathiasen admitted that on or about June 8, 2007, the Securities and Exchange Commission (SEC) suspended Mr. Mathiasen from practicing before the SEC as an accountant. Mr. Mathiasen also admitted that he did not report the opening of the SEC's formal investigation against him and did not report the SEC's suspension to the Board.

The SEC's imposition of discipline was based on its complaint that alleged that while serving as the Chief Accounting Officer for Tenet Healthcare, Mr. Mathiasen participated in a fraudulent scheme in which Tenet made misleading disclosures in its SEC filings for its fiscal year ending May 31, 2002, and the first quarter of its fiscal year 2003 ending August 30, 2002. Mr. Mathiasen consented to the entry of the SEC's judgment without admitting or denying the allegations of the SEC's complaint.

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

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via default decision.

Effective December 26, 2007

Reinstatement of CPA Certificate with three years' probation with terms and conditions, including reimbursement of costs in the amount of $5,417.72. Effective January 3, 2011

Mr. Mattila did not prepare income tax returns for three tax clients, and an extension for one of those clients for the year ended December 31, 2005.

Mr. Mattila did not return client income tax records to the three clients despite their repeated requests by telephone and written correspondence.

Mr. Mattila did not respond within 30 days to written inquiries from the Board.

Business and Professions Code, Division 3, Chapter 1, §§ 5037, 5100 (c), (g), and (k). California Code of Regulations, Title 16, Division 1, §§ 52 and 68.

Related Documents:

Accusation and Decision

Suspension of CPA Corporation License for six months stayed, with two years' probation, via stipulated settlement.

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

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

Respondent shall undergo a peer review specifically focused on Respondent's governmental audit practice in California. The peer review shall be completed by July 31, 2013.

Prior to December 31, 2013, Respondent shall provide two eight-hour training courses for all those accountants practicing in Respondent's California governmental audit practice group. The training sessions shall address government audit practice subjects. For those accountants who attend, the training shall not be counted towards the CBA's continuing education requirements.

Respondent shall reimburse the CBA a sum not to exceed $50,000 for its investigation and prosecution costs.

Other standard terms of probation.

Effective June 28, 2012

Accusation No. AC-2012-17 alleges that the Respondent is subject to disciplinary action in that Respondent committed repeated acts of negligence on more than one occasion in the 2009 audit of the City of Bell (Bell) and the Bell Community Redevelopment Agency (Bell CRA) that departed from professional standards. The accusation further alleges that Respondent is subject to disciplinary action in that Respondent insufficiently documented its audit for Bell and the Bell CRA for the year ending June 30, 2009.

Business and Professions Code, Division 3, Chapter 1,§§ 5100 (c), (e) and 5097.

Related Documents:

Accusation and Decision

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

Respondents shall submit to the CBA or its designee for its prior approval a plan of practice that shall be monitored by another CPA or PA who provides periodic reports to the CBA or its designee. The supervised practice shall include reviews of all attest engagements prior to their issuance.

Respondents shall have immediate access to, shall use, and shall maintain published materials and/or checklists consistent with practice.

Respondent McEwan shall take and pass with a score of 90 percent or better, a CBA approved ethics examination within the time prescribed by the CBA.

Respondent McEwan shall complete and provide documentation of completion of 24 hours of continuing education courses in Auditing and Accounting and Fraud within the period of time prescribed by the CBA. This shall be in addition to the continuing education requirements for license renewal.

Respondents shall at all times maintain an active license status.

Respondents are required to reimburse CBA $16,617.05 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective May 5, 2010

Also See:

McEwan, Deborah M.

Accusation No. AC-2009-29 contains the following allegations:

Respondent McEwan performed an audit of the financial statements for Monterey County Association of Realtors (Association) for the year ended June 30, 2006, in a grossly negligent manner. Respondent McEwan's auditor's report failed to comply with professional standards and Respondent McEwan failed to modify her report for departures from Generally Accepted Accounting Principles for omitted disclosures. Respondent McEwan failed to adequately plan and document her audit procedures, including obtaining a sufficient understanding of the Association, assessing the risk of material misstatements of the financial statements due to fraud, and assessing control risk. Respondent McEwan failed to obtain sufficient appropriate audit evidence by performing and documenting procedures to afford a reasonable basis for an opinion regarding the financial statements under audit, to obtain and evaluate evidential matter concerning the assertions in the financial statements, to develop specific audit objectives in light of those assertions, and to provide audit documentation sufficient to show that the standards of fieldwork were observed.

Respondent McEwan failed to comply with the accounting and auditing continuing education requirement in that, during the two year period preceding the renewal expiration date of March 31, 2006, Respondent McEwan did not complete eight hours in course work specifically related to the detection and/or reporting of fraud in financial statements. Respondent McEwan failed to retain documentation supporting the continuing education hours claimed on her renewal applications for the renewal periods ending March 31, 2006 and March 31, 2008.

Respondent McEwan failed to register the firm names of McEwan and Associates Certified Public Accountants and McEwan & Associates, Inc. with the CBA while engaging in the practice of public accountancy.

Business and Professions Code, Division 3, Chapter 1, §§ 5060, 5062, 5100 (c) and (g). California Code of Regulations, Title 16, Division 1, §§ 58, 87 and 89.

Related Documents:

Accusation and Decision

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

Respondents shall submit to the CBA or its designee for its prior approval a plan of practice that shall be monitored by another CPA or PA who provides periodic reports to the CBA or its designee. The supervised practice shall include reviews of all attest engagements prior to their issuance.

Respondents shall have immediate access to, shall use, and shall maintain published materials and/or checklists consistent with practice.

Respondent McEwan shall take and pass with a score of 90 percent or better, a CBA approved ethics examination within the time prescribed by the CBA.

Respondent McEwan shall complete and provide documentation of completion of 24 hours of continuing education courses in Auditing and Accounting and Fraud within the period of time prescribed by the CBA. This shall be in addition to the continuing education requirements for license renewal.

Respondents shall at all times maintain an active license status.

Respondents are required to reimburse CBA $16,617.05 for its investigation and prosecution costs.

Effective May 5, 2010

Also See:

McEwan & Associates, Inc.

Accusation No. AC-2009-29 contains the following allegations:

Respondent McEwan performed an audit of the financial statements for Monterey County Association of Realtors (Association) for the year ended June 30, 2006, in a grossly negligent manner. Respondent McEwan's auditor's report failed to comply with professional standards and Respondent McEwan failed to modify her report for departures from Generally Accepted Accounting Principles for omitted disclosures. Respondent McEwan failed to adequately plan and document her audit procedures, including obtaining a sufficient understanding of the Association, assessing the risk of material misstatements of the financial statements due to fraud, and assessing control risk. Respondent McEwan failed to obtain sufficient appropriate audit evidence by performing and documenting procedures to afford a reasonable basis for an opinion regarding the financial statements under audit, to obtain and evaluate evidential matter concerning the assertions in the financial statements, to develop specific audit objectives in light of those assertions, and to provide audit documentation sufficient to show that the standards of fieldwork were observed.

Respondent McEwan failed to comply with the accounting and auditing continuing education requirement in that, during the two year period preceding the renewal expiration date of March 31, 2006, Respondent McEwan did not complete eight hours in course work specifically related to the detection and/or reporting of fraud in financial statements. Respondent McEwan failed to retain documentation supporting the continuing education hours claimed on her renewal applications for the renewal periods ending March 31, 2006 and March 31, 2008.

Respondent McEwan failed to register the firm names of McEwan and Associates Certified Public Accountants and McEwan & Associates, Inc. with the CBA while engaging in the practice of public accountancy.

Business and Professions Code, Division 3, Chapter 1, §§ 5060, 5062, 5100 (c) and (g). California Code of Regulations, Title 16, Division 1, §§ 58, 87 and 89.

Related Documents:

Accusation and Decision

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

Mr. McKinney is suspended for 180 days.

Mr. McKinney shall complete 36 hours of continuing professional education courses (CPE) as specified by the Board or its designee. The CPE shall be in addition to the 80-hour requirement for re-licensing.

Mr. McKinney shall take and pass with a score of 90 percent or better a Board approved ethics examination within 180 days of the effective date of the Board's order.

Mr. McKinney is required to reimburse the Board $7,462.75 for its investigation and prosecution costs.

Other terms and conditions.

Effective June 25, 2009

Mr. McKinney admits that he wrongfully acquired the September 1, 2007, renewal of his license by committing fraud or deceit, or making a knowingly misrepresentation of a material fact, when submitting his August 31, 2007, license renewal by claiming that he had completed the 80-hour CPE license renewal requirement, when, in fact, Mr. McKinney had completed only 44 hours of CPE prior to August 31, 2007. Mr. McKinney also listed five CPE courses for which he had signed up, but failed to attend, and was unable to document his completion of 48 hours of CPE listed on his renewal form as having been completed by August 31, 2007. Mr. McKinney thus submitted a license renewal signed under penalty of perjury that he knew contained false and inaccurate CPE information

Business and Professions Code, Division 1.5, Chapter 5, section 498, Division 3, Chapter 1, sections 5100 (b) and (g). California Code of Regulations, Title 16, Division 1, sections 87 and 89.

Related Documents:

Accusation and Decision

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

Mr. Merkley's license is suspended for seven months.

Mr. Merkley shall reimburse the CBA's investigative and prosecution costs including costs of probation monitoring not to exceed $50,000. The current investigative and prosecution costs of $29,163 shall be reimbursed within 30 days of the date the CBA's decision is final. Any costs owed, exclusive of costs of probation monitoring, shall be reduced by any payments made by co-Respondents to Accusation No. AC-2012-32, KMJ/Corbin & Company, LLP and Anthony J. Price.

Mr. Merkley shall maintain an active license, including during any period of suspension.

Respondent shall comply with all requirements imposed by the SEC and shall report such compliance with the CBA.

Other standard terms of probation.

Effective March 3, 2013

Also See:

KMJ / Corbin & Company, LLP

Price, Anthony Joseph

Accusation No. AC-2012-32 contains the following allegations:

On or about September 13, 2010, the United States Securities and Exchange Commission (SEC) issued an Order which censured Respondent KMJ/Corbin & Company, LLP (KMJ); suspended KMJ Partner Respondent Kendall Merkley from appearing or practicing before the SEC as an accountant for three years and required Merkley to cease and desist from committing or causing any violations and any future violations of certain federal securities laws; and suspended KMJ Partner Anthony J. Price from appearing or practicing before the SEC as an accountant for two years. Respondents consented to the entry of the SEC order against them without admitting or denying the findings therein.

The SEC Order stated in pertinent part: "While supervising and conducting KMJ's audits and reviews of Home Solutions of America's (HSOA) financial statements for 2004, 2005, 2006 and the periods ended March 31 and June 30, 2007, Merkley (except as to 2007) and Price failed to adhere to PCAOB Standards and Rules. In summary, Merkley and Price failed to: (i) obtain sufficient competent evidential matter regarding bonuses, revenues, and cost of revenues with respect to KMJ's 2004, 2005, and 2006 audit engagements; (ii) comply with PCAOB Auditing Standard No. 3, Audit Documentation; (iii) adequately plan the audit and properly supervise assistants in connection with the 2006 engagement; and (iv) conduct reviews of interim financial information in accordance with PCAOB Standards and Rules. Additionally, Merkley caused KMJ to issue inaccurate audit reports in that he should have known that KMJ's audit reports were false because they incorrectly represented that the audits were conducted in accordance with PCAOB standards and that HSOA's financial statements were prepared in conformity with GAAP."

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

Related Documents:

Accusation and Decision

Surrender of PAR Certificate, via stipulated surrender.

Effective August 26, 2005

Also See:

Sack, Silver Dollar

For purposes of settlement, Mr. Silver Dollar Sack acknowledges and admits he provided accounting services for a client and the client's business for 28 years. Mr. Sack further admits his services were terminated in early 2003 after the client determined that for several years Mr. Sack had been making check disbursements directly to himself or for his personal benefit and making false entries into the accounting records of his client. After further inquiry by the client, settlement negotiations were initiated between the client and
Mr. Sack. Eventually a settlement agreement was executed that required Mr. Sack to pay the client $200,000 for the conversion and mishandling of the client's funds.

The actions by Mr. Sack were charged as violations for embezzlement, misappropriation of funds, obtaining money by fraud or false pretenses, fiscal dishonesty, and breach of fiduciary duty of any kind.

All charges for discipline against Mr. Sack were extended to Mickey Casanova & Sack.

Business and Professions Code, Division 3, Chapter 1, §§ 5037 (b), 5100, 5100 (c), (g), (i), (j), and (k), and 5101. California Code of Regulations, Title 16, Division 1, §§ 52, 63, 67, and 68.

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via stipulated settlement.

Mr. Sack is required to reimburse the Board for its investigation and prosecution costs associated with this proceeding prior to the Board's accepting for consideration a petition for reinstatement or application for licensure.

Effective August 26, 2005

Reinstated March 15, 2012

Also See:

Sack, Silver Dollar

For purposes of settlement, Mr. Sack acknowledges and admits he provided accounting services for a client and the client's business for 28 years. Mr. Sack further admits his services were terminated in early 2003 after the client determined that for several years Mr. Sack had been making check disbursements directly to himself or for his personal benefit and making false entries into the accounting records of his client.

After further inquiry by the client, settlement negotiations were initiated between the client and Mr. Sack. Eventually a settlement agreement was executed that required Mr. Sack to pay the client $200,000 for the conversion and mishandling of the client's funds.

The actions by Mr. Sack were charged as violations for embezzlement, misappropriation of funds, obtaining money by fraud or false pretenses, fiscal dishonesty, and breach of fiduciary duty of any kind.

All charges for discipline against Mr. Sack were extended to Mickey Casanova & Sack.

Business and Professions Code, Division 3, Chapter 1, §§ 5037 (b), 5100, 5100 (c), (g), (i), (j), and (k), and 5101. California Code of Regulations, Title 16, Division 1, §§ 52, 63, 67, and 68.

Related Documents:

Accusation and Decision

Surrender of CPA and Corporate Certificates, via stipulated settlement.

Effective March 4, 1999

Also See:

Bonnie Miller Accountancy Corporation

Respondents Bonnie M. Miller and Bonnie Miller Accountancy Corporation agree to the surrender of their licenses, and wish not to contest the charges contained in the Board's Accusation.

The Accusation alleged that Ms. Miller, while acting as a trustee, withdrew client funds held in a real estate exchange trust totaling $35,000 and she disbursed the trust monies for her own use. The Accusation also alleges that Bonnie M. Miller was delinquent in remitting taxes due from the exchange transaction for a period of 18 months.

Business and Professions Code, Division 3, Chapter 1, § 5100 (c), 5100 (h), 5200 (j), and 5150.

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

Mr. Miller's license is suspended for 60 days.

Mr. Miller shall be permanently prohibited from performing audits.

Mr. Miller is required to reimburse the Board $4,112.20 for its investigation and prosecution costs.

Other standard terms of probation.

Effective February 24, 2008

Mr. Miller was grossly negligent in performing two audits that contained extreme departures from generally accepted auditing standards and generally accepted government auditing standards. The auditor's reports did not comply with standards. Additionally, there were deficiencies in planning the audit, internal control review, evidential matter, audit documentation, and compliance.

Business and Professions Code, Division 3, Chapter 1, sections 5100 (c) and 5062. California Code of Regulations, Title 16, Division 1, section 58.

Related Documents:

Accusation and Decision

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

Mr. Miller's license is suspended for 90 days.

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

Mr. Miller is required to reimburse the Board $7,441.50 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective August 30, 2009

For purposes of settlement, Mr. Miller agrees that at a hearing a factual basis for the charges contained in Accusation AC-2009-20 could be established. These charges reflect that Mr. Miller reported $494,242 of a pension fund distribution to a spouse in a marital dissolution as earned income on Schedule C, Profit or Loss From Business. Mr. Miller also reported deductions of $100,000 on the client''s 2003 tax return as business assets under Section 179, and $150,000 for a pension plan.

The Internal Revenue Service (IRS) disallowed the Section 179 deduction because there were no business profits, and disallowed the pension plan deduction because there was no business income. The IRS suspended Respondent from practicing before the IRS for 180 days as a direct result of this return.

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

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via stipulated settlement.

Mr. Miller agrees that if he applies for re-licensure or reinstatement of his license, he may be required to pay the Board the costs of investigation and enforcement in the amount of $3,797.70.

Effective October 26, 2008

Mr. Miller agrees that the charges and allegations in Accusation AC-2009-5, if proven at hearing, constitute cause for imposing discipline upon his CPA certificate.

The Board's accusation outlined the circumstances supporting the imposition of discipline. The accusation contains the following allegations: Mr. Miller acted as his clients' accountant for more than 20 years, and for several years prior to 2005, Mr. Miller agreed to and actually paid the estimated taxes for his clients. In or about 2005, Mr. Miller's clients agreed to make checks payable to Mr. Miller's "Trust Account" from which Mr. Miller would pay estimated taxes on behalf of his clients. In 2005, Mr. Miller's clients gave him checks totaling $146,000, which were to be used for payment of estimated taxes. Mr. Miller prepared the 2005 California State tax return for his clients in which Mr. Miller included $145,950 as estimated tax payments. However, Mr. Miller failed to send the estimated tax payments to the California State Franchise Tax Board on behalf of his clients. Mr. Miller did not return the $146,000 to his clients.

In a civil matter filed by his clients against Mr. Miller, a default judgment was entered against Mr. Miller in the amount of $388,801.57. The civil matter was based on allegations that Mr. Miller committed fraud and embezzlement among other charges, over multiple years, including, but not limited to, the allegations and charges discussed above.

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

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via default decision.

Effective November 4, 2007

Also See:

Cannon, Sheryl K.

Ms. Cannon failed to complete her client's 2005 tax returns although she repeatedly assured the client that the returns would be completed. Ms. Cannon had been providing tax services to the client since 1990.

Ms. Cannon failed to provide a written response as requested by the Board's Enforcement Division to register her change of address.

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

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via default decision.

Effective January 29, 2010

Also See:

Elana M. Mitchell, CPA, Inc.

Ms. Mitchell and Ms. Mitchell's Firm are subject to disciplinary action for their failure to comply with the CBA's Citations issued on November 14, 2006.

The CBA issued Citations to Ms. Mitchell and Ms. Mitchell's Firm for engaging in the practice of public accountancy without valid permits. Ms. Mitchell's CPA license expired as of February 1, 2007, and the Firm's registration expired as of March 1, 2007. Ms. Mitchell was also cited for failure to respond to the CBA's inquiries. The CBA's Citations required payment of fines of $1,000 by each Respondent. Following Affirmed Citations, Respondents submitted renewal applications that could not be processed without resolving the outstanding fines.

Subsequently, Ms. Mitchell submitted the renewal application and a check for $2,000 to pay the outstanding fines. The check was returned for insufficient funds. The administrative fines assessed remain outstanding.

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

Related Documents:

Accusation and Decision

License revoked by default decision.

Effective August 6, 1995

Respondent's right to practice before the SEC was suspended indefinitely on September 30, 1993, for improper conduct.

The circumstances were that Respondent prepared an audit report for the fiscal year ended April 30, 1989, and re-audited, financial statements for the fiscal years ended April 30, 1987, and April 30, 1988, for an entity in which he was an officer, director, and shareholder during the relevant financial periods. In preparing the audits in question, Respondent falsely represented himself and his accounting firm as independent auditors. Respondent had reason to know that the financial statements and audit report would be included in the entity's periodic filings with the SEC and would be disseminated to the public in connection with company's public offer and sale of securities.

Business and Professions Code § 5100 (f), (g), and (i). California Code of Regulations, Title 16, Division 1, § 65.

Related Documents:

Accusation and Decision

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

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

Mr. Momsen is required to reimburse the Board $4,200 for its investigation and prosecution costs.

Other standard terms of probation.

Effective April 29, 2007

Mr. Momsen pleaded guilty to submitting a False Collection Information Statement, a felony, and was sentenced to two months' home confinement with electronic monitoring, two years' probation, ordered to pay an assessment of $100, and ordered to pay restitution to the IRS in the amount of $203,401.68. Mr. Momsen submitted a false IRS Form 433-A with an Offer in Compromise for his own unpaid tax liabilities.

The 433-A was false in that it failed to include Mr. Momsen's personal residence as an asset. Mr. Momsen had previously sold his residence to an unrelated third party, leased it back, and then repurchased it and put title in his mother's name, all while residing in the home.

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

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via default decision.

Effective June 28, 2001

During the period of approximately November 1991 through December 1997, while serving as treasurer for the Visalia Seventh-Day Adventist Church, Respondent took approximately $860,241 of church funds for or on behalf of his own personal benefit without the authority, knowledge or approval of church officials. During this time, Respondent prepared and presented periodic financial reports to church officials that were false and misleading.

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

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via stipulated settlement.

Effective January 8, 1999

Respondent admitted he subjected his license to disciplinary action on the grounds of unprofessional conduct in that on or about January 26, 1998, he was convicted by a San Diego Judicial District Court of a felony, grand theft.

Mr. Hamilton admitted the circumstances surrounding the conviction are substantially related to the qualifications, functions, and duties of a Certified Public Accountant or Public Accountant. Respondent converted approximately $540,000 to his personal use.

Mr. Hamilton also admitted he subjected his license to disciplinary action in that during the period June 26, 1991, through July 14, 1992, he made unexplained withdrawals from a client trust totaling $245,650. Respondent agreed to make restitution to the client's trust.

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

Related Documents:

Accusation and Decision

Revocation of CPA license, via default decision.

Effective December 26, 2012

Accusation No. AC-2011-22 contains the following allegations:

Mr. Moon failed to complete and file tax documents for tax years 2006 and 2007 in a timely manner for one of his clients, and failed to make timely response to inquiries about filed and unfiled documents for the same client. Mr. Moon received multiple tax notices regarding the suspension/forfeiture and levy against his client's corporation and he made no timely responses to these notices.

On a separate corporate client Mr. Moon failed to timely prepare documentation for dissolution of the corporation and failed to properly complete and file tax documents for the tax year 2007. After the CBA initiated its investigation, Mr. Moon agreed to prepare the documentation necessary to dissolve the corporation. However, he prepared the forms incorrectly and did not file the forms with the correct agency.

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

Related Documents:

Accusation and Decision

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

Mr. Moon's license is suspended for three months.

Mr. Moon shall take and pass with a score of 90 percent or better a Board-approved ethics course within the first six months of probation.

Mr. Moon shall complete and provide proper documentation of completion of 24 hours of continuing education in addition to the 80 hours required for license renewal.

Mr. Moon is required to maintain an active license status even during the period of suspension.

Mr. Moon is required to reimburse the Board $11,500 for its investigation and prosecution costs.

Other standard terms of probation.

Effective October 20, 2006

For purposes of settlement, Mr. Moon admits he failed to comply with applicable professional standards of due care and diligence in discharging his responsibilities to his client between approximately May and October 2002, in relation to a state Board of Equalization audit. Mr. Moon practiced public accountancy from at least September 1, 2001, through October 2002, while his permit was either expired or in the inactive status. Mr. Moon used the Certified Fraud Examiner (CFE) designation on advertisements when his CFE registration was not in good standing.

Mr. Moon failed to complete continuing education requirements prior to the expiration of his license and failed to maintain the documentation of completion of the courses that he claimed on his renewal application for the period ended June 30, 2001.

Mr. Moon failed to respond to Board inquiries, written and telephonic, and he failed to comply with the Board's duly- issued investigatory subpoena.

Business and Professions Code, Division 3, Chapter 1, §§ 5050 and 5100 (g). California Code of Regulations, Title 16, Division 1, §§ 52, 58, 63, 87 (a) and 89.

Related Documents:

Accusation and Decision

Revocation of CPA Certificate, via default decision.

Effective April 25, 2003

On January 10, 2003, a Petition to Revoke Probation was filed against Ms. Moran, who has not complied with the terms of probation pursuant to a Proposed Decision No. AL-2000-26.

Ms. Moran did not submit written quarterly reports within 10 days of completion of the quarter. Ms. Moran did not pay a $2,500 administrative fine or comply with an Order of Correction to provide the Board with two copies of a self-selected financial report.

Ms. Moran did not appear in person at a probation hearing, after being directed to attend.

Failure to comply with terms of probation.

Related Documents:

Accusation and Decision

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

Within 30 days of the effective date of this decision, Respondent shall pay the administrative fines and comply with the order of correction set forth in Citation No. CT-2000-8.

Effective March 1, 2002

On October 8, 1999, Citation No. CT-2000-8 was issued. The citation was delivered to Respondent's address of record by certified mail on November 12, 1999.

The citation alleged two violations: failure to respond to the Board's inquiries and failure to furnish financial statements for the Board's review in accordance with the Report Quality Monitoring Committee.

The citation specified orders of correction and proposed administrative fines totaling $2,500. Respondent did not contest the citation, nor did she comply with the orders of correction, or pay the administrative fines.

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, via default decision.

Effective August 26, 2005

Mr. Morano engaged in the practice of public accountancy during the period his license was in an expired status. Mr. Morano's license expired April 1, 2001, and has not been renewed. Mr. Morano practiced under the unregistered name of "Enrico A. Morano, APC" (A Professional Corporation). Mr. Morano also failed to comply with citation number CT-2005-1, issued in a prior action, on September 15, 2004.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5060, and 5100 (c) and (g). California Code of Regulations, Title 16, Division 1, § 95.4.

Related Documents:

Accusation and Decision

Surrender of CPA Certificate, via stipulated surrender.

Effective June 20, 2010

Mr. Moreland admits the truth of each and every charge and allegation in Accusation No. AC-2010-24, with the exception of the amount of money Mr. Moreland took from each victim.

Between 1993 and 2009, Respondent committed numerous acts of embezzlement, theft, and fiscal dishonesty against multiple clients. The theft totaled over one million dollars.

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

Related Documents:

Accusation and Decision

Respondent shall be prohibited from performing audits until such a time, if ever, respondent successfully petitions the Board for the reinstatement of his ability to perform audits.

Effective December 1, 2001

Mr. Morinaka's license is revoked, via Decision, following order granting reconsideration.

Effective January 13, 2006

Mr. Morinaka's right to practice before the Securities and Exchange Commission (SEC) was revoked.

As a matter of law, Mr. Morinaka has been denied the privilege of practicing as an accountant before the SEC and was the subject of a Cease and Desist Order as to any violations of Section 17(a) of the Securities Act. This action by the SEC is not disputed and is by itself cause for discipline.

The Board found the existence of three aggravating factors that warranted the revocation of Mr. Morinaka's license:

The contradictory statements he made at the SEC and administrative hearings.

His lack of credibility.

The potential for tremendous consumer harm arising out of Mr. Morinaka's employment and accounting work at Gas & Oil Technologies, Inc. A Russian patent with an unknown present worth was valued at more than 21 million dollars and reported as "other income" for Gas & Oil. That figure, instead of the $5,000 in real capital Gas & Oil owned, was to serve as the basis for a $60 million stock offering.

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

Related Documents:

Accusation and Decision

Surrender of license accepted.

Effective July 1, 1993

Revocation of CPA Certificate, via default decision.

Effective May 2, 1997

From August 1, 1990, to the present time, Respondent engaged at various times in the practice of public accountancy and held out as a Certified Public Accountant without a valid permit to practice. In addition, Respondent prepared audit reports for Southland Community Services (a nonprofit entity) for the years ended June 30, 1991, 1992, and 1993. Each of these audit reports exhibited material departures from applicable professional standards. Further, Respondent prepared these reports under the fictitious business name of "C. L. Morten and Associates, Certified Public Accountants" when such name was not approved by the Board, and when she was, in fact, a sole practitioner. Respondent also failed to notify the Board in writing of several changes in her address, in violation of Board rules.

Business and Professions Code §§ 5055, 5100 (c) and (f). California Code of Regulations, Title 16, Division 1, § 3.

Related Documents:

Accusation and Decision

Suspension of PAR license for 30 days stayed, with 18 months' probation, via stipulation settlement.

Moss Adams LLP's attest personnel licensed in California are required to complete a minimum of four hours of continuing education in the area of engagement coordination and documentation to be completed by March 1, 2007. Moss Adams LLP shall provide certification of completion of this requirement by April 1, 2007.

Within 30 days from the adoption of the stipulated settlement, Moss Adams LLP shall disseminate a copy of the stipulated settlement to Moss Adams LLP's professional personnel officed in California and shall confirm such dissemination in writing to the Board.

Moss Adams LLP is required to reimburse the Board $35,000 for its investigation and prosecution costs.

Effective August 25, 2006

Also See:

Sanchez, Anthony

Rabkin, Mark Warren

Accusation AC-2006-5 contains allegations that Moss Adams LLP is subject to discipline for unprofessional conduct including gross negligence, repeated negligent acts, failure to comply with professional standards, and issuing review reports that did not comply with professional standards. The charges are based on Moss Adams LLP's engagements to review the financial statements for Lanico, Inc. as of and for the years ended December 31, 1998 and 1999.

The Board's charges include allegations that Moss Adams LLP failed to properly perform the review engagements and failed to exercise due professional care. Allegations also include Moss Adams LLP's failures to modify its accountant's reports and to properly date the reports in accordance with professional standards.

For purposes of settlement, Moss Adams LLP agrees that the Board could establish a factual basis for the charges and if proven at a hearing constitute cause for discipline upon its license.

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

Related Documents:

Accusation and Decision

Surrender of CPA and Partnership Certificate, via stipulated settlement.

Effective June 19, 1997

Also See:

Moyer & Aquinto CPAs

Accusation includes allegations that Respondent borrowed money from clients without disclosing his material financial obligations that had the clients known of these obligations, they may have affected the client's decision to make the loan. Respondent defaulted on the loan and clients sued in civil court, obtaining a stipulated judgement that Respondent obtained the loan by actual fraud and false pretenses within the meaning of 11 U.S.C. §532(a)(2)(A). In addition, the Accusation alleges Respondent practiced for a period from November 1, 1991, through August 6, 1992, when his license was in a delinquent status, and practiced under the firm name "Moyer and Acquinto Accountancy Corporation" when such corporation was not registered with the Board of Accountancy.

Business and Professions Code, Title 16, Division 1, §§ 5050, 5100 (h), (j), and 5150.

Surrender of CPA and Partnership Certificate, via stipulated settlement.

Effective June 19, 1997

Also See:

Moyer, Charles G.

Accusation includes allegations that Respondent borrowed money from clients without disclosing his material financial obligations that had the clients known of these obligations, they may have affected the client's decision to make the loan. Respondent defaulted on the loan and clients sued in civil court, obtaining a stipulated judgement that Respondent obtained the loan by actual fraud and false pretenses within the meaning of 11 U.S.C. §532(a)(2)(A). In addition, the Accusation alleges Respondent practiced for a period from November 1, 1991, through August 6, 1992, when his license was in a delinquent status, and practiced under the firm name "Moyer and Acquinto Accountancy Corporation" when such corporation was not registered with the Board of Accountancy.

Revocation of CPA and COR licenses, via default decision.

Effective August 4, 2010

Also See:

Murray & Co An Acty Corp

Murray & Young, An Accountancy Corporation

Accusation No. AC-2010-26 contains the following allegations:

On March 9, 2010, in the case of the United States of America v. William R. Murray, in the United States District Court for the Eastern District of California case no. 2:10-CR-054 EJG, Mr. Murray pled guilty to one count of violation 18 U.S.C. Section 1341 - Mail Fraud, and one count of violation 26 U.S.C. Section 7212 - Interference with Tax Administration.

The circumstances are as follows:

Between the dates of 2001 and 2009, Mr. Murray schemed to make false representations to some of his clients to obtain their money and convert it to his own use. He induced clients to give him $13,357,133 in at least two ways:

- Mr. Murray used "the tax scheme" to induce fifty-two clients to write their tax payment checks to his trust account instead of to the IRS or FTB. Mr. Murray subsequently used the money for his own personal expenses.

- Mr. Murray used the "investment scheme" to induce thirteen clients to write checks to his account, thereafter converting the money to his own use.

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

Related Documents:

Accusation and Decision

Revocation of CPA and COR licenses, via default decision.

Effective August 4, 2010

Also See:

Murray, William Russell

Murray & Young, An Accountancy Corporation

Accusation No. AC-2010-26 contains the following allegations:

On March 9, 2010, in the case of the United States of America v. William R. Murray, in the United States District Court for the Eastern District of California case no. 2:10-CR-054 EJG, Mr. Murray pled guilty to one count of violation 18 U.S.C. Section 1341 - Mail Fraud, and one count of violation 26 U.S.C. Section 7212 - Interference with Tax Administration.

The circumstances are as follows:

Between the dates of 2001 and 2009, Mr. Murray schemed to make false representations to some of his clients to obtain their money and convert it to his own use. He induced clients to give him $13,357,133 in at least two ways:

- Mr. Murray used "the tax scheme" to induce fifty-two clients to write their tax payment checks to his trust account instead of to the IRS or FTB. Mr. Murray subsequently used the money for his own personal expenses.

- Mr. Murray used the "investment scheme" to induce thirteen clients to write checks to his account, thereafter converting the money to his own use.

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

Related Documents:

Accusation and Decision

Revocation of CPA and COR licenses, via default decision.

Effective August 4, 2010

Also See:

Murray, William Russell

Murray & Co An Acty Corp

Accusation No. AC-2010-26 contains the following allegations:

On March 9, 2010, in the case of the United States of America v. William R. Murray, in the United States District Court for the Eastern District of California case no. 2:10-CR-054 EJG, Mr. Murray pled guilty to one count of violation 18 U.S.C. Section 1341 - Mail Fraud, and one count of violation 26 U.S.C. Section 7212 - Interference with Tax Administration.

The circumstances are as follows:

Between the dates of 2001 and 2009, Mr. Murray schemed to make false representations to some of his clients to obtain their money and convert it to his own use. He induced clients to give him $13,357,133 in at least two ways:

- Mr. Murray used "the tax scheme" to induce fifty-two clients to write their tax payment checks to his trust account instead of to the IRS or FTB. Mr. Murray subsequently used the money for his own personal expenses.

- Mr. Murray used the "investment scheme" to induce thirteen clients to write checks to his account, thereafter converting the money to his own use.

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

Related Documents:

Accusation and Decision

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

Mr. Muscio's license is suspended for two years.

Mr. Muscio is required to reimburse the Board $3,300 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective April 22, 2005

Accusation No. AC-2004-30 contains the following allegations:

Mr. Muscio pleaded guilty to conspiracy to defraud the United States, a felony, and was sentenced to three years' probation, ordered to pay an assessment of $100 and ordered to pay a fine of $10,000.

Mr. Muscio caused to be filed four false Collection Information Statements in connection with an Offer-In-Compromise for a client. The Collection Information Statements were false in that they did not reflect the client's true and correct income and assets.

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

Related Documents:

Accusation and Decision

Surrendered certificate, via stipulated order.

Mr. Myers is required to reimburse the Board $5,121 for its investigation and prosecution costs.

Mr. Myers is required to cease using the name of "Myers Accountancy Corporation."

Effective June 24, 2005

Accusation No. AC-2005-5 contains the following allegations:

Mr. Myers failed to respond to inquiries made by the Board's investigator and failed to respond to a Subpoena Duces Tecum issued by the Board. Mr. Myers practiced public accountancy with an expired license. Mr. Myers further practiced under the unregistered name of Myers Accountancy Corporation.

Solely for the purpose of resolving the charges and allegations in the Accusation, Case No. AC-2005-5, without further proceedings, Mr. Myers understands that at a hearing the complainant could establish a factual basis for the charges in the Accusation, and that those charges if proven would constitute cause for discipline of his CPA license.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5060, and 5100 (g). California Code of Regulations, Title 16, Division 1, § 52.

Related Documents:

Accusation and Decision