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
Yanssens, Donald G. Sacramento CA CPA 34961
CBA Actions
Revocation stayed, with three years' probation, via stipulated settlement.
Mr. Yanseens' license is suspended for 60 days.
Mr. Yanssens shall maintain a current and active license.
Mr. Yanssens has a permanent probation from performing audits. This restriction shall continue until such time, if ever, Mr. Yanseens successfully petitions the Board for reinstatement of his ability to perform audits.
Mr. Yanssens is required to reimburse the Board $5,837 for its investigation and prosecution costs.
Other standard terms of probation.
Effective October 20, 2006
Cause For Discipline
For purposes of settlement, Mr. Yanseens admits that he is subject to discipline for unprofessional conduct for gross negligence and repeated negligent acts in the performance of an audit engagement for a nonprofit foster care provider for the year ended June 30, 2003.
Mr. Yanssens' conduct included departures from professional standards in the preparation of supporting working papers and in the accompanying notices to the financial statements, and departures from professional standards applicable to the Independent Auditor's Report on Compliance and Internal Control Over Financial Reporting Based on an Audit of Financial Statement Performed in Accordance with Government Auditing Standards.
Mr. Yanssens admits further that he engaged in the practice of public accountancy with an inactive license during the audit of the foster care provider.
Violation(s) Charged
Business and Professional Code, Division 3, Chapter 1, §§ 5050, 5062, and 5100 (c) and (g). California Code of Regulations, Title 16, Division 1, §§ 58 and 80(a).
Related Documents:
Yen, Fung Tzyy Alhambra CA CPA 37290
CBA Actions
Revocation of CPA Certificate, via default decision.
Effective April 25, 2003
Cause For Discipline
Accusation No. AC-2003-7 includes allegations that Mr. Yen was retained as the CPA for an individual and for the individual's corporations from 1997 to 1999. Mr. Yen prepared fraudulent corporate documents for his client's businesses, naming Mr. Yen as an officer of the client's corporations. Mr. Yen, using the fraudulent corporate documents for identification, opened bank accounts in the name of his client's businesses. From on or about August 1999 to December 1999, Mr. Yen fraudulently transferred $758,000 from his client's legitimate investment accounts into the fraudulent bank accounts. Mr. Yen controlled the fraudulent bank accounts and withdrew the funds for his own personal use.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, § 5100 (c) (j), and (k).
Related Documents:
Ying, William Foo-Pio Los Angeles CA CPA 29678
CBA Actions
Revocation stayed with five years' probation, via proposed decision.
Mr. Ying shall take and pass with a score of 90 percent or better, a CBA approved ethics examination.
Mr. Ying is required to reimburse the CBA $5,976.25 for its investigation and prosecution costs.
Standard conditions of probation.
Effective September 14, 2010
Cause For Discipline
Accusation No. AC-2009-12 contains the following allegations:
Mr. Ying violated the Accountancy Act when his right to practice as a Certified Public Accountant (CPA) before the Internal Revenue Service (IRS) was suspended for an indefinite period. Mr. Ying further violated the Accountancy Act after he failed to notify the CBA in writing within 30 days that his right to practice as a CPA before the IRS had been suspended on October 9, 2007 for an indefinite period.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, §§ 5100 (g), (h), and 5063 (a)(3).
Related Documents:
Young, Raymond Fremont CA CPA 65676
CBA Actions
Revocation stayed with three years' probation, via stipulated settlement.
Respondents shall be permanently restricted from performing audits until such time as Respondents successfully petition the CBA for the reinstatement of their ability to perform audits.
Respondents shall enroll with a Board-recognized Peer Review program by July 1, 2012 and have the Peer Review accepted within nine (9) months of the decision.
Respondents shall at all times maintain an active license status with the CBA.
Respondents shall reimburse the CBA in the amount of $14,853.63 for its investigation and prosecution costs.
Other standard terms of probation.
Effective June 28, 2012
Also See:
Cause For Discipline
Accusation No. AC-2012-2 contains the following allegations:
Respondents performed an audit which departed extremely from professional standards. Respondents' audit documentation was insufficient to enable a reviewer to understand the nature, timing, extent, and results of the procedures performed, evidence obtained and conclusions reached. The audit report that the Respondents issued was not in compliance with professional standards. The Respondents also failed to maintain a written audit documentation retention and destruction policy.
Respondent Young also used an unregistered firm name on his website.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, §§ 5100 (c), 5100 (e), 5100 (g), 5062, 5097, 5060. California Code of Regulations, Title 16, §§ 58, 68.2, 68.5.
Related Documents:
Young, Tyrus C. Fishers IN CPA 34921
CBA Actions
Surrender of license accepted. Probation previously imposed with an effective date of January 6, 1997 has been terminated.
Effective December 7, 1998
Cause For Discipline
Respondent admits the truth of the allegations. The Accusation alleges that Respondent performed audits of four separate student financial assistance programs between 1990 and 1995 that contained extreme departures from prescribed standards of practice in the profession. In addition, the Accusation charges Respondent with issuing a compilation in 1993 that departed from the requirements of Statements on Standards for Accounting and Review Services.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, § 5100 (c) and (f). California Code of Regulations, Title 16, Division 1, § 58.
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