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

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

Mr. Abreu shall be permanently prohibited from performing audits. Probation on this condition shall continue until such time, if ever, Mr. Abreu successfully petitions the Board for the reinstatement of his ability of perform audits.

Mr. Abreu is required to reimburse the Board $5,538.70 for its investigation and prosecution costs.

Other standard terms of probation.

Effective April 29, 2007

Mr. Abreu was engaged to perform an audit of Western Sierra Medical for the year ended December 31, 2004. On July 8, 2005, Mr. Abreu issued the Independent Auditor's Report with an unqualified opinion, stating that he conducted his audit in accordance with generally accepted auditing standards.

Upon inspection of the entity's audited financial statements and Mr. Abreu's audit working papers, it was determined that Mr. Abreu had not performed the audit in accordance with professional standards. The audited financial statements contained significant inaccuracies and lacked adequate support. Mr. Abreu had no audit programs, no documentation that the audit had been adequately planned and did not obtain sufficient competent evidentiary matter.

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

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

Mr. Adamic's license is suspended for 180 days.

Mr. Adamic shall maintain an active license status.

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

Mr. Adamic is required to reimburse the Board $5,152 for its investigation and prosecution costs.

Other standard terms of probation.

Effective June 17, 2007

Mr. Adamic's right to practice as an accountant before the Internal Revenue Service has been suspended indefinitely.

The Acting Director of the Office of Professional Responsibility, Internal Revenue Service, U.S. Treasury Department, accepted Mr. Adamic's offer of consent to suspension and imposed the suspension effective August 18, 2006. The circumstances leading to the imposition of the suspension involved alleged violations by Mr. Adamic of Section 10.51(f) of Circular 230.

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

Revocation of CPA Certificate via Proposed Decision.

Effective October 29, 1997

Respondent committed acts of gross negligence in his performance of an audit and in his preparation of an audit report for a nonprofit organization for the year ended January 31, 1995.

Respondent violated the terms of his probation in that he failed to obey all Federal, state, and local laws, and to timely file quarterly reports.

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

Revocation of CPA Certificate, via default decision.

Effective October 28, 1998

Reinstated October 17, 2000

On or about March 21, 1996, a Citation was issued to Mr. Alexander. He failed to comply with the Citation; consequently, his certification was subject to discipline for unprofessional conduct.

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

Via default decision, Applicant/Respondent is barred from admittance to future California Uniform CPA Examinations commencing with the May 2002 examination, until further order of the Board.

Applicant/Respondent is denied credit for passing any portion of the CPA Examination to date.

Applicant/Respondent shall not be given credit for passing any portion of the CPA Examination in any future examination taken in California or any other jurisdiction, until further order of the Board.

Applicant/Respondent shall be barred from licensure as a Certified Public Accountant until further order of the Board.

Applicant/Respondent may petition the Board for admission to the CPA Examination and for other relief by further order of the Board, not less than three years from the effective date of this decision.

Effective April 28, 2002

Applicant/Respondent was alleged to have subverted the May and November 1999 CPA Examinations by copying answers from other examinees.

Applicant/Respondent has abandoned his request for a hearing and is in default.

Applicant/Respondent failed to provide the Board with a forwarding address or new address and has not received the Notice of Hearing.

Business and Professions Code, Division 3, Chapter 1, §§ 123 (b), 480 (a), 5100 (a), 5110, 5111, and 5112.

Revocation of CPA Certificate, via stipulated settlement.

Effective August 29, 2003

Mr. Allan admits that he is subject to disciplinary action. On or about August 15, 2002, Mr. Allan was convicted in a jury trial, in the U.S. District Court, Northern District of California, of five felony counts, each substantially related to the practice of public accountancy.

The violations for which he was convicted were three violations of wire fraud and two violations of false statements to accountants.

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

Revocation of CPA Certificate, via proposed decision.

Effective January 2, 1998

The cause for discipline resulted from Mr. Allen's failure to comply with probationary conditions. Effective September 6, 1995, Mr. Allen's license was revoked; revocation was stayed. His license was placed on probation for three years pursuant to a Stipulation in Settlement and Decision in which Mr. Allen admitted he was guilty of unprofessional conduct in the preparation of the financial statements, engaging in the practice of public accountancy without a valid license and practicing under an unregistered and unapproved fictitious business name.

Pursuant to the Stipulation, Mr. Allen's certificate became subject to conditions which required, among other requirements, that he submit quarterly written reports to the Board, and that he reimburse the Board for investigation and prosecution costs. Mr. Allen violated these terms by failing to submit quarterly probation reports to the Board in a timely manner and by failing to reimburse the Board for its investigation and prosecution costs.

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

License revoked. However, the revocation of Respondent's license was stayed. Respondent was placed on three years probation, his license was suspended for 60 days, and he is required to have all financial statements reviewed by another CPA prior to release. Respondent is also required to complete 40 hours of additional continuing education, and pay cost recovery to the Board.

Effective September 6, 1995

In May and June of 1990, Respondent prepared financial statements for a client based solely on figures given to him by the client and without examining any source material. This act is a violation of Business and Professions Code section 5100 (c). Respondent committed other violations of Section 5100 (c) by issuing financial statements which omitted substantially all disclosures required by generally accepted accounting principles.

Respondent also practiced with an expired license between September 1998 and September 1991.

Business and Professions Code, Division 3, Chapter 1, §§ 5100 (c) (h) (f), 5050, 5055. California Code of Regulations, Title 16, Division 1, § 67.

Surrender of License. Via stipulation, Respondent neither admits nor denies the allegations but has agreed to surrender of his license and reimbursement to the Board for investigation and prosecution costs.

Effective December 29, 1995

Respondent was previously disciplined, effective November 28, 1991, for violation of Business and Professions Code § 5100(c). License was revoked, revocation was stayed, and Respondent was placed on three (3) years' probation with terms and conditions. Petition to revoke probation, No. D1-90-585, charged Respondent for having violated a term of his probation when he failed to obey the rules relating to the practice of public accountancy. Specifically, Respondent was charged with having performed an audit of financial statements and prepared a report during 1992 which was an extreme departure from the standards of practice of public accountancy in California.

License revoked by default decision.

Effective September 6, 1995

Respondent retained tax records belonging to several clients and failed to return them upon demand. He also breached his fiduciary duty to his clients when he failed to timely prepare their tax returns as promised.

In addition, Respondent was practicing public accountancy during April 1, 1993, through April 12, 1994, with an expired license.

Business and Professions Code, Division 3, Chapter 1, §§ 5100(f), (h) and 5055. California Code of Regulations, Title 16, Division 1, § 68.

Revocation of CPA Certificate, via default decision.

Effective June 15, 1997

Reinstated March 3, 2000

On or about March 11, 1996, a citation was issued to Respondent. Respondent failed to comply with the citation. As a result, Respondent was subject to discipline for unprofessional conduct in violation of Board Rule 95 et. seq. in conjunction with Business and Professions Code §5100(f).

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

Revocation of PAR Certificate, via default decision.

Effective September 23, 2002

On August 16, 2002, an accusation was filed by the California Board of Accountancy against Arthur Andersen LLP. The accusation was based on the outcome in proceedings before the Texas State Office of Administrative Hearings titled "Texas State Board of Public Accountancy v. Arthur Andersen LLP." By agreed consent order, Arthur Andersen LLP's license to practice public accountancy within Texas was revoked. The circumstances of the above-entitled matter relate to Arthur Andersen LLP's conduct in connection with its Enron Corporation engagements and the related criminal proceeding against Arthur Andersen LLP resulting in a June 15, 2002, jury verdict of guilty against Arthur Andersen LLP in the United States District Court for the Southern District of Texas-Houston Division for felony obstruction of justice.

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

Petition to Revoke Probation filed.

Revocation stayed, with five years' probation and a 60-day suspension (commencing July 1, 2006, through August 29, 2006), via proposed decision.

Mr. Azavedo shall submit, within 10 days of completion of the quarter, written reports to the Board.

Mr. Azavedo shall, during the period of probation, appear in person at interviews/meetings as directed by the Board or its designated representatives, provided such notification is accomplished in a timely manner.

Mr. Azavedo shall be subject to, and shall permit, a practice investigation of his professional practice. A practice investigation shall be conducted by representatives of the Board, provided notification of such review is accomplished in a timely manner.

Mr. Azavedo shall be restricted from performing any audit engagements during his term of probation, unless the Board provides him prior permission to perform such tasks.

Mr. Azavedo shall take and pass with a score of 90 percent or better a Board-approved ethics course within 180 days of the effective date of the Board's decision.

Mr. Azavedo is required to maintain an active license status, including during any period of suspension.

Mr. Azavedo is required to reimburse the Board $10,000 for its investigation and prosecution costs.

Effective March 12, 2006

Mr. Azavedo was grossly negligent in the performance of the audit of Knoche and Knoche, Inc. (Knoche) for the year ended December 31, 2001. The deficiencies found in the Knoche audit in the aggregate establish an extreme departure from applicable auditing standards and a failure to exercise due professional care.

Mr. Azavedo failed to use due care in preparing the "payroll verification" for Integrated Project Solutions, Inc.

Mr. Azavedo practiced public accountancy without a current permit.

Mr. Azavedo failed to comply with continuing education requirements in a timely manner.

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