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

Mr. Dale is required to reimburse the Board $2,600 for its investigation and prosecution costs.

Other standard terms of probation.

Effective December 26, 2007

Mr. Dale consented to suspension from practice before the Internal Revenue Service (IRS) for an indefinite period commencing November 1, 2005. Mr. Dale's suspension by the IRS resulted from the following actions: Mr. Dale incurred civil trust fund recovery penalties during the tax periods in and between tax period 1999, third quarter, and tax period 2001, second quarter; Mr. Dale failed to deposit and failed to pay penalties for a business tax in and between tax years 1996, second quarter, and tax year 2004, fourth quarter; and, Mr. Dale owed business taxes for tax years 1996 through 2004. Mr. Dale also failed to report his suspension to the Board.

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

Revocation of CPA Certificate, via default decision.

Effective May 1, 1998

On or about April 21, 1995, a citation was issued to Respondent. Respondent failed to comply with the citation. As a result, Respondent's certificate is 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.

Revocation of CPA certificate.

Effective September 7, 1996

Respondent was grossly negligent in the preparation of a client's 1991 tax return and breached his fiduciary responsibility to the client by failing to complete the return by its extended August 15, 1992, deadline. In addition, Respondent failed to secure a second extension through October 15, 1992. Respondent did not complete the return until December 1992. Upon filing the late return, the clients incurred late penalties and interest.

Respondent prepared the client's tax return and signed same using his Certified Public Accountant's designation. Respondent's license expired prior to the engagement in November 1, 1991. Respondent failed to renew his license and continued to practice as a Certified Public Accountant without a valid permit.

Business and Professions Code, Division 3, Chapter 1, §§ 5100(c) and (h), 5050 and 5055.

Accusation filed.

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

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

Mr. Winings and David M. Winings, an Accountancy Corporation, are required to reimburse the Board $3,146.50 for its investigation and prosecution costs.

Other standard terms of probation.

Effective August 25, 2006

Also See:

Winings, David. M.

Without being registered with the Public Company Accounting Oversight Board (PCAOB), Mr. Winings and his accountancy corporation issued seven audit reports on issuers in violation of PCAOB rules.

Subsequent applications for registration with the PCAOB from Mr. Winings and David M. Winings, an Accountancy Corporation, were denied for cause.

Both applications failed to disclose a company they had audited on their application for registration with the PCAOB. Both were uncooperative during the investigation by failing to respond to California Board of Accountancy's two letters sent as part of the investigation.

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

Surrender of CPA Certificate, via stipulated decision.

Effective August 28, 1997

On August 8, 1995, in U.S. District Court for the Eastern District of California, Respondent was convicted after plea agreement of one felony count of conspiring to commit offenses against the United States in the matter of U.S. vs. Albert J. Day (Case No. 95-048-LKK).

Respondent was sentenced to three years' probation and ordered to perform 200 hours of community service for his participation in a scheme conceived by a co-conspirator to defraud four individuals.

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

Revocation of CPA Certificate, via proposed decision.

Mr. De Fazio is required to reimburse the Board $5,568.60 for its investigation and prosecution costs.

Effective January 7, 2008

The Internal Revenue Service (IRS) suspended Mr. De Fazio’s right to practice before the IRS for the period from October 1, 2001, through March 31, 2003.

Mr. De Fazio did not report the IRS suspension to the Board.

Mr. De Fazio failed or refused to provide complete information and/or documents in response to a Board subpoena.

Business and Professions Code, Division 3, Chapter 1, §§ 5063 and 5100 (h). California Code of Regulations, Title 16, Division 1, § 52.

Revocation of CPA Certificate, via proposed decision.

Effective February 27, 2000

Respondent is required to reimburse the Board $9,516.59 for investigation and prosecution costs.

Reinstatement of CPA Certificate with three years' probation including terms and conditions.

Effective August 10, 2005

Respondent was issued a citation for engaging in the practice of public accountancy without a valid license. Respondent was ordered to pay a fine and ordered to discontinue the practice of public accountancy until such time that his CPA license was brought to a current status.

After the citation was affirmed, Respondent again was found to be continuing to engage in the practice of public accountancy without a valid license.

In subsequent attempts to reach a proposed stipulated settlement to this new violation, Respondent acted in an unprofessional and fraudulent manner by inserting changes to the stipulation document without notifying the Board's representatives.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5100, 5100 (c), (e), (f), and 5120. California Code of Regulations, Title 16, Division 1, § 95.4.

Revocation of CPA Certificate, via default decision.

Effective August 25, 2002

Mr. Degnan's license expired on February 29, 2000. Mr. Degnan subsequently held himself out as a certified public accountant and provided tax preparation services for clients during 2001 and 2002. Specifically, he completed and provided federal and state personal income tax returns for a client in August 2001, and a federal personal income tax return for a second client in February 2002.Mr. Degnan's practice with an expired license was a repeat violation.

In addition, Mr. Degnan relocated his office in November 2001, but did not report the change of address to the Board within 30 days as required under Section 3 of the Accountancy Regulations.

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

Revocation of CPA certificate and corporate certificate.

Effective May 15, 1996

Also See:

Deguzman, Rom N.

Respondent admits that on or about April 27, 1995, he was convicted in United States District Court for making false statements within the jurisdiction of a federal agency. The underlying facts are that Respondent knowingly and willfully prepared a false income tax return for an internal revenue undercover operator; and on or about April 28, 1993, Respondent knowingly and willfully forged an IRS form 2848 (Power of Attorney) in the name of a taxpayer whom Respondent neither represented nor had ever met. Respondent admits these acts are substantially related to his qualifications, functions, and duties as a licensee. Respondent neither admits nor denies the remaining allegation that he committed fiscal dishonesty and embezzlement, theft or misappropriation of funds or property, or obtained money or property by forging his client's signature to obtain a credit card for personal use without the client's permission.

Business and Professions Code §§ 5100, 5100 (a), (f), (h), and (j), and 5156. California Code of Regulations, Title 16, Division 1, § 75.11.

Revocation of CPA certificate and corporate certificate.

Effective May 15, 1996

Also See:

Deguzman Accountancy Corporation CPAs

Respondent admits that on or about April 27, 1995, he was convicted in United States District Court for making false statements within the jurisdiction of a federal agency. The underlying facts are that Respondent knowingly and willfully prepared a false income tax return for an internal revenue undercover operator; and on or about April 28, 1993, Respondent knowingly and willfully forged an IRS form 2848 (Power of Attorney) in the name of a taxpayer whom Respondent neither represented nor had ever met. Respondent admits these acts are substantially related to his qualifications, functions, and duties as a licensee. Respondent neither admits nor denies the remaining allegation that he committed fiscal dishonesty and embezzlement, theft or misappropriation of funds or property, or obtained money or property by forging his client's signature to obtain a credit card for personal use without the client's permission.

Business and Professions Code §§ 5100, 5100 (a), (f), (h), and (j), and 5156. California Code of Regulations, Title 16, Division 1, § 75.11.

Revocation of CPA Certificate, via default decision.

Effective February 24, 2008

Mr. DiBenedetto pled guilty to 45 felony charges, including Grand Theft, Falsifying Records, and Fraudulent Computer Access. Mr. DiBenedetto also pled guilty to the felony charge of Filing of False Tax Return.

The plea agreement reflected added enhancements for each charge including that the felony violations included amounts that exceeded $100,000 (related to Grand Theft violation only) and that Mr. DiBenedetto intentionally took, damaged and destroyed property in excess of $150,000 during the commission or attempted commission of the offenses.

Mr. DiBenedetto did not report his convictions to the Board.

Business and Professions Code, Division 3, Chapter 1, §§ 490, 5100(a) and 5063.

Via decision after Non-Adoption of Proposed Decision, application for the issuance of a certified public accountant license is granted and immediately revoked. However, the order of revocation is stayed, and Mr. Diamond's license is placed on probation for five years subject to the following conditions of probation:

Must report to the Board within 48 hours of his arrest for any offense.

Must provide a copy of the Board's Decision to any prospective employer before accepting employment as a CPA.

Must not engage in self-employment and solo practice.

Must participate or shall have participated in a drug screening program acceptable to the Board.

Must abstain from the personal use of psychotropic drugs except when lawfully prescribed.

Other standard terms and conditions.

Effective June 30, 2006

On or about July 5, 1995, Mr. Diamond was convicted by plea of guilty to one felony count of receiving stolen property, and one felony count of grand theft auto.

On or about March 29, 1996, Mr. Diamond was convicted by plea of guilty to one misdemeanor count of solicitation to commit a controlled substance crime, and one misdemeanor count of violation of promise to appear in court.

On or about July 16, 1997, Mr. Diamond was convicted after a jury trial of one misdemeanor count of attempted grand theft, one misdemeanor count of fraudulent use of an access card, and one misdemeanor count of acquiring as access card without consent.

Business and Professions Code, Division 3, Chapter 1, § 480.

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

Ms. Diaz is suspended for one year.

Ms. Diaz shall perform 200 hours of community service for the Volunteer Income Tax Assistance Program by April 15, 2008.

Ms. Diaz shall take and pass with a score of 90 percent or better a Board approved ethics course.

Other standard terms of probation.

Effective January 7, 2007

Ms. Diaz admits that the Securities and Exchange Commission (SEC) denied Ms. Diaz the privilege of appearing or practicing before the SEC as an accountant and that the SEC's order constitutes the imposition of discipline or sanctions by the SEC. Ms. Diaz consented to the entry of the SEC's order without admitting or denying the SEC's findings.

Ms. Diaz was employed as the Chief Financial Officer of Rexhall Industries, Inc. from February 2001 to July 2002.

The SEC's order included findings that in preparing Rexhall's financial statements for the first quarter of 2002,

Ms. Diaz was presented with two materially different calculations for raw materials inventory. One calculation was based on a physical inventory count, and the second (higher) calculation was based on a computer model that she designed. Ms. Diaz did not reconcile the two figures, used the higher calculation, and did not bring the discrepancy to the attention of the outside audit firm.

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

Revocation of CPA Certificate, via default decision.

Effective August 29, 2003

Mr. Diaz is subject to disciplinary action for convictions of crimes substantially related to the qualifications, functions and duties of a certified public accountant.

On or about November 8, 2002, Mr. Diaz was convicted on a plea of guilty to one felony count of identity theft.

Mr. Diaz is further subject to disciplinary action in that he failed to report to the Board in writing the occurrence of his criminal conviction within 30 days of his knowledge of the conviction.

Business and Professions Code, Division 1.5, Chapter 3, § 490, Division 3, Chapter 1, §§ 5100 (a) and (g), 5063, and 5106.

Surrendered certificate, via stipulated settlement.

Mr. Dolanski is required to reimburse the Board $2,097 for its investigation and prosecution costs.

Effective January 7, 2007

Mr. Dolanski admits that on or about March 21, 2006, in the Matter of Anthony P. Dolanski, CPA before the Securities and Exchange Commission (SEC), the SEC issued an order suspending Mr. Dolanski from appearing or practicing before the SEC as an accountant for a period of one year.

Mr. Dolanski further acknowledges without making specific admissions that a factual basis exists for imposing discipline in relation to charges in the Accusation that he did not report his suspension by the SEC to the California Board of Accountancy.

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

License revoked.

Effective March 25, 1995

On or about June 29, 1993, in San Francisco City and Superior Court, Respondent pled guilty to and was convicted of five counts of the violation of grand theft, a felony.

Penal Code, Title 13, Chapter 5, § 487.1. Business and Professions Code, Division 3, Chapter 1, § 5100(c).

Revocation of CPA Certificate, via default decision.

Effective October 29, 2000

On or about September 21, 1999, Respondent was convicted of a felony (embezzlement) based upon his plea of nolo contendere. As a volunteer board member with a private school, Respondent embezzled school funds.

Respondent was sentenced to 60 months' probation, with 365 days in county jail, and he was ordered to pay restitution of $47,000 with interest to the school.

Respondent failed to report his criminal conviction of felony embezzlement to the Board, as required under Section 5063.

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

Revocation of CPA Certificate, via default decision.

Effective October 20, 2006

Mr. Dowling practiced public accountancy during the period his license was expired, from May 1, 2002, until its renewal on August 3, 2005.

Mr. Dowling failed to comply with continuing education course requirements while in the practice of public accountancy and failed to maintain documentation to support completion of continuing education courses.

Mr. Dowling secured his license by fraud, deceit or knowing misrepresentation of a material fact or by knowingly omitting to state a material fact, when he asserted in his renewal application that he had complied with requisite continuing education requirements when in fact he had not complied with the requirements.

Business and Professions Code, Division 3, Chapter 1, §§ 498, 5100 (b)and (g), and 5050. California Code of Regulations, Title 16, Division 1, §§ 5, 52, 87, 89, and 94.

Accusation filed.

License revoked.

Respondent must reimburse the Board for costs of investigation and prosecution.

Effective August 6, 1995

On July 17, 1992, in the United States District Court for the Southern District of California, Respondent was convicted of two counts of filing false tax returns.

The facts underlying the conviction were on or about August 14, 1985,
Respondent filed an individual income tax return (Form 1040) for the calendar year 1983 wherein Respondent understated gross receipts and sales; and on or about October 15, 1985, Respondent filed an individual income tax return (Form 1040) for the calendar year 1984 wherein
Respondent failed to disclose that he was engaged in the operation of a business activity from which he derived gross receipts or sales and incurred deductions.

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

Revocation of CPA Certificate, via stipulated settlement. If Respondent ever reapplies for licensure with the Board, he must meet all current requirements for licensure at the time of his reapplication and reimburse the Board for all investigative and prosecution costs.

Effective August 24, 1997

Respondent admits the charges contained in the Accusation. During 1995 and 1996, Respondent was engaged by several small business clients to prepare payroll tax returns and to make timely payroll tax deposits using money entrusted to him by the businesses. Respondent failed to prepare timely payroll tax returns for his clients, failed to make timely payroll tax payments, and failed to account for payroll tax money entrusted to him, resulting in total liabilities for his clients, including deposits not made, penalties, and interest, in excess of $140,000.

Respondent's conduct is charged in the Accusation as gross negligence in the practice of public accountancy and embezzlement, theft, and misappropriation of client funds.

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

Via default decision - Revocation of CPA Certificate.

Effective November 4, 1996

On November 11, 1994, Respondent Dubin was convicted, upon a jury verdict, of violating one count of 18 United States Code (U.S.C.) Section 371 (conspiracy), six counts of 18 U.S.C. Sections 152 and 2 (false statement and concealed assets in bankruptcy; aiding and abetting and causing an act to be done), and two counts of 26 U.S.C. Section 7206(1) (false statement on tax return).

The Director of Practice, of the Office of Director of Practice, of the Department of the Treasury, of the United States, brought a complaint against Respondent seeking to disbar him from engaging in practice before the Internal Revenue Service (IRS). On or about January 25, 1993, Respondent executed a Consent to Voluntary Suspension, which prevented him from practicing before the (IRS).

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