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 Z
Zinn, Wendy Joanne Newhall CA CPA 64931
CBA Actions
Revocation of CPA license, via default decision.
Effective December 26, 2012
Also See:
Cause For Discipline
Accusation No. AC-2012-30 contains the following allegations:
Ms. Zinn failed to complete and file tax documents in a timely manner for two of her clients, and failed to make timely responses to inquiries from the same two clients about filed and unfiled tax documents. For the first clients Ms. Zinn was engaged to represent them in an Internal Revenue Service (IRS) audit of their 2006 tax return, which Ms. Zinn had prepared. The clients provided supporting documents to Ms. Zinn and were later informed that Ms. Zinn failed to provide the supporting documents to the IRS. The clients requested Ms. Zinn to return their documents multiple times, but Ms. Zinn failed to respond to their requests.
For the second client, Ms. Zinn prepared a 2008 corporate tax return from a trial balance and income statement provided by the client. Ms. Zinn failed to provide the client with adjustments needed to reconcile the trial balance with the tax return. The client also sent a payroll tax notice received for the corporation to Ms. Zinn and Ms. Zinn advised the client she would handle the matter. Ms. Zinn never addressed this issue.
Ms. Zinn also failed to respond to multiple CBA inquiries about complaints filed by three of her clients. Ms. Zinn also failed to respond to a subpoena issued by the CBA.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, §§ 5037(b)(1-2), 5100(c) and (g), California Code of Regulations, Title 16, Division 1, §§ 52 (a-d) and 68.
Related Documents:
Zinn, Wendy Joanne Newhall CA CPA 64931
CBA Actions
Revocation stayed, with two years' probation, via proposed decision.
Ms. Zinn's license is suspended for 90 days.
Ms. Zinn shall take and pass with a score of 90 percent or better a Board-approved ethics course.
Ms. Zinn shall complete professional education courses as specified by the Board as part of her 80-hour requirement for license renewal.
Ms. Zinn is required to reimburse the Board $9,017 for its investigation and prosecution costs.
Other standard terms of probation.
Effective October 20, 2006
Also See:
Cause For Discipline
Ms. Zinn practiced with an expired license from March 1, 2002, through February 27, 2003, and from March 1, 2004, through April 20, 2005.
Ms. Zinn failed to complete 80 hours of continuing education in the two-year period preceding both her February 29, 2002, renewal and February 28, 2004, renewal.
Ms. Zinn practiced under the unregistered name of "Zinn & Associates, An Accountancy Corporation."
Ms. Zinn made a false statement on her February 28, 2002, renewal application by indicating that she was not currently practicing public accountancy. Ms. Zinn also failed to respond to multiple Board letters.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5060, and 5100 (b) and (g). California Code of Regulations, Title 16, Division 1, §§ 52 and 87.
Related Documents:
Zinn & Associates Newhall CA FNP 1102
CBA Actions
Revocation of CPA license, via default decision.
Effective December 26, 2012
Also See:
Cause For Discipline
Accusation No. AC-2012-30 contains the following allegations:
Ms. Zinn failed to complete and file tax documents in a timely manner for two of her clients, and failed to make timely responses to inquiries from the same two clients about filed and unfiled tax documents. For the first clients Ms. Zinn was engaged to represent them in an Internal Revenue Service (IRS) audit of their 2006 tax return, which Ms. Zinn had prepared. The clients provided supporting documents to Ms. Zinn and were later informed that Ms. Zinn failed to provide the supporting documents to the IRS. The clients requested Ms. Zinn to return their documents multiple times, but Ms. Zinn failed to respond to their requests.
For the second client, Ms. Zinn prepared a 2008 corporate tax return from a trial balance and income statement provided by the client. Ms. Zinn failed to provide the client with adjustments needed to reconcile the trial balance with the tax return. The client also sent a payroll tax notice received for the corporation to Ms. Zinn and Ms. Zinn advised the client she would handle the matter. Ms. Zinn never addressed this issue.
Ms. Zinn also failed to respond to multiple CBA inquiries about complaints filed by three of her clients. Ms. Zinn also failed to respond to a subpoena issued by the CBA.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, §§ 5037(b)(1-2), 5100(c) and (g), California Code of Regulations, Title 16, Division 1, §§ 52 (a-d) and 68.
Related Documents:
Zinn & Associates Newhall CA FNP 1102
CBA Actions
Revocation stayed, with two years' probation, via proposed decision.
Ms. Zinn's license is suspended for 90 days.
Ms. Zinn shall take and pass with a score of 90 percent or better a Board-approved ethics course.
Ms. Zinn shall complete professional education courses as specified by the Board as part of her 80-hour requirement for license renewal.
Ms. Zinn is required to reimburse the Board $9,017 for its investigation and prosecution costs.
Other standard terms of probation.
Effective October 20, 2006
Also See:
Cause For Discipline
Ms. Zinn practiced with an expired license from March 1, 2002, through February 27, 2003, and from March 1, 2004, through April 20, 2005.
Ms. Zinn failed to complete 80 hours of continuing education in the two-year period preceding both her February 29, 2002, renewal and February 28, 2004, renewal.
Ms. Zinn practiced under the unregistered name of "Zinn & Associates, An Accountancy Corporation."
Ms. Zinn made a false statement on her February 28, 2002, renewal application by indicating that she was not currently practicing public accountancy. Ms. Zinn also failed to respond to multiple Board letters.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5060, and 5100 (b) and (g). California Code of Regulations, Title 16, Division 1, §§ 52 and 87.
Related Documents:
Zita, Roland Beverly Hills CA CPA 57042
CBA Actions
Revocation of CPA Certificate and CPA Corporation Permit, via stipulation settlement.
Mr. Zita may not petition for license reinstatement for at least three years from the effective date of the Stipulated Settlement and Disciplinary Order.
The Board shall require payment of its investigation and enforcement charges associated with this proceeding prior to accepting for its consideration a petition for reinstatement or application for licensure.
Effective November 3, 2007
Also See:
Roland Zita Certified Public Accountant A Professional Corporation
Cause For Discipline
Mr. Zita agrees that the charges and allegations in the First Amended Accusation AC-2004-31, if proven at hearing, constitute cause for imposing discipline upon his CPA certificate and on his CPA Corporation permit.
The Board's accusation outlined the circumstances supporting the imposition of discipline related to Mr. Zita's tenure as his client's CPA.
From approximately mid-1993, Mr. Zita assumed sole responsibility as his client's CPA and continued to provide services to her until his dismissal in late 1998. Mr. Zita acted as his client's accountant, tax preparer, and business manager during their professional relationship.
Mr. Zita's sworn testimony or representations constitute the basis of the categorization of monies as fees and gifts, which amounted to $887,000 and $477,757.72, respectively, over the period 1993 to 1998. Total fees included a brokerage account transfer of $500,000 in 1995.
The Board's accusation charged that Mr. Zita had a confidential and fiduciary relationship with his client, occupied a position of trust and owed her a fiduciary relationship duty. Mr. Zita was charged with using his position and influence with his 90-year-old client to his financial advantage and to her detriment as general unprofessional conduct, breach of fiduciary duty, and conflict of interest.
Mr. Zita was charged with fiscal dishonesty and knowing preparation and dissemination of false, fraudulent financial information, by his failure to report on his personal or corporation income tax return the $500,000 that he claimed to be a professional fee earned in connection with his assistance to his client in the settlement of a lawsuit.
Mr. Zita also practiced under his corporation permit while the corporation permit was expired from July 1, 1998, to July 1, 2001.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, §§ 5050 and 5100, 5100 (g), (i), (j), and (k). California Code of Regulations, Title 16, Division 1, §§ 57 and 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