INDEX J
Jacobs, Karen Vanburen Covina CA CPA 30525
Board Actions
Surrender of license accepted.
Effective October 18, 1993
Cause For Discipline
For purposes of settlement, Respondent admits that she violated terms of her earlier probation by failing to timely submit quarterly probation reports, failing to appear before the Administrative Committee when requested, failing to complete continuing professional education as required, and continuing to practice public accountancy after expiration of her license.
Violation(s) Charged
Business and professions Code, Division 3, Chapter 1, § 5100 (c) and (f).
Janeski, Kenneth B. Los Angeles CA CPA 20116
Board Actions
Revocation stayed, with three years' probation, via stipulated settlement.
Mr. Janeski's license is suspended for 60 days.
Mr. Janeski is required to maintain an active license status, including during his period of suspension.
Other standard terms and conditions.
Effective April 1, 2005
Also See:
Cause For Discipline
As charged in Board Case No. AC-2005-16, Mr. Janeski was sanctioned by the SEC, an action subjecting Mr. Janeski's CPA license to discipline. The SEC entered the decision and order on October 20, 2004.
Without admitting or denying the findings in the SEC order, Mr. Janeski consented to entry of an SEC order that denied him the privilege of appearing or practicing before the SEC as an accountant for one year effective October 20, 2004, after which he may request that the SEC consider his reinstatement.
KPMG LLP was the auditor for Gemstar-TV Guide International, Inc. from 1993 until October 30, 2002, when Gemstar dismissed KPMG as its independent accountants. Mr. Janeski was the KPMG SEC reviewing partner for the Gemstar engagement from 1999 through the March 31, 2002, review.
The SEC order included findings that Mr. Janeski engaged in improper professional conduct during the KPMG engagement for audits and reviews of Gemstar financial statements. Mr. Janeski's conduct resulted in violations of professional standards in that he failed to require Gemstar to comply with GAAP, failed to comply with GAAS during the audits and reviews of Gemstar's financial statements, and unreasonably relied on representations by Gemstar's management and legal counsel or decided that unsupported revenues were immaterial.
The Board's discipline is based upon Mr. Janeski's consent to the SEC's Order imposing remedial sanctions.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, §§ 5062 and 5100 (g), (h) and (l). California Code of Regulations, Title 16, Division 1, § 58.
Related Documents:
Jastrob, Frank San Jose CA Exam Applicant
Board Actions
Via stipulated settlement, Applicant/Respondent is denied licensure as a California Certified Public Accountant and prohibited from taking the California Uniform CPA Examination prior to May 2003.
Applicant/Respondent can take and receive credit for passing the Ethics Examination at any time following the effective date of this decision.
If Applicant/Respondent passes the CPA Examination and meets allother requirements for licensure, the license will be issued asrevoked, revocation stayed and placed on probation for three years,with the standard terms and conditions of probation.
Effective April 28, 2002
Cause For Discipline
Applicant/Respondent admits to the charges contained in the Statement of Issues for the purpose of this proceeding.
Specifically, Applicant/Respondent admits that he cheated on the November 2000 and May 2001 CPA examinations by sitting next to a person he knew from a prior business and personal relationship. Respondent admits copying answers from this other candidate during the May 2001 CPA examination.
Violation(s) Charged
Business and Professions Code, Division 1, Chapter 1, § 123 (b), Division 1.5, Chapter 2, § 480 (a), and Division 3, Chapter 1, §§ 5100 (a), 5110, 5111, and 5112.
John M. Roux and Company Fair Oaks CA FNP 1656
Board Actions
Revocation of CPA Certificate, via default decision.
Effective June 17, 2007
Also See:
Cause For Discipline
Accusation No. AC-2007-22 included the following allegations:
Mr. Roux's license expired January 31, 2006. During the period that his license was expired, Mr. Roux practiced without a valid license until he renewed his license on August 26, 2006.
In August, 2006, Mr. Roux submitted false information on the continuing education reporting worksheet that accompanied his license renewal application. Mr. Roux claimed that he completed 70 hours of continuing education in December 2005 and January 2006 when he actually completed the hours in August 2006.
In addition, Mr. Roux claimed that he completed three hours of teaching credit in January 2006 but could not provide documents to support the hours claimed. Also, Mr. Roux could support only eight hours of the 24 hours claimed for Accounting and Auditing courses and six hours of the eight hours claimed for a non-technical course.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, §§ 5100, 478, 498, and 499. California Code of Regulations, Title 16, Division 1, §§ 87, 88, and 89.
Johnson, Hason L. Oakley CA CPA 36745
Board Actions
Revocation of CPA Certificate, via default decision.
Effective January 6, 1997
Cause For Discipline
Between January 1 and June 30, 1993, while working under contract as finance director for the Urban Indian Health Board (a.k.a. "Native American Health Center") in Oakland, Respondent withdrew $8,807 from an Urban Indian Health Board account without authorization. He used the funds to pay off a loan on his personal vehicle.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, § 5100(j).
Jones, Timothy Foster San Francisco CA CPA 52045
Board Actions
Revocation of CPA Certificate, via default decision.
Effective February 24, 2006
Cause For Discipline
As executor of an estate, Mr. Jones failed to distribute shares of a bond fund to the designated beneficiary in a timely manner. Mr. Jones also failed to pay to the beneficiary a court-ordered surcharge for fees and costs related to the beneficiary's efforts to obtain the bonds.
At times Mr. Jones practiced under the name "Jones and Company" without having the namestyle approved by the Board.
Mr. Jones also failed to respond to the Board's written inquiries regarding the estate matter, failed to take a continuing education class ordered by the Board's Report Quality Monitoring Committee, and/or failed to produce to the Board evidence that he had done so.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, §§ 5060, 5100, and 5100 (g) and (i). California Code of Regulations, Title 16, Division 1, §§ 52 and 87.6.
Judd, John K., Jr. Boron CA CPA 30137
Board Actions
Revocation of CPA Certificate, via stipulated settlement.
Effective June 21, 2003
Cause For Discipline
Mr. Judd admits that he is subject to disciplinary action in that on or about October 5, 2000, he was convicted following a jury trial in United States District Court, Central District of California, of crimes which are substantially related to the practice of accountancy.
The felony counts for which Mr. Judd was convicted were one count of conspiracy to commit money laundering, eight counts of aiding and abetting securities fraud, nine counts of aiding and abetting mail fraud, and 22 counts of aiding and abetting money laundering.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, § 5100 (a).
Disclaimer for Disciplinary Actions/License Restrictions Summary
The reports contained as part of this Web site 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 Web site.
Summary information on recent orders is prepared approximately thirty (30) days after the final decision date of an enforcement case. Therefore, although this Web site 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 Web site 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 Board and may include probation and/or terms and conditions.
For a copy of these actions, please contact the Board 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