Surrender of CPA Certificate, via stipulated settlement.

Effective November 3, 2007

On March 30, 2006, Mr. Madden was sanctioned by the SEC, an action subjecting his CPA license to discipline.

KPMG was the auditor for Tenet Healthcare for fiscal year 2002. Mr. Madden was the KPMG partner in charge of the 2002 Tenet audit engagement.

The SEC Order included findings that Mr. Madden engaged in improper professional conduct for failing to complete the 2002 Tenet audit prior to issuance of the audit report and by inappropriately modifying working papers after the issuance of the audit report; and repeated instances of unreasonable conduct, each resulting in a violation of applicable professional standards, that indicate a lack of competence to practice.

Without admitting or denying the findings in the SEC Order, Mr. Madden consented to entry of a SEC Order that denied him the privilege of appearing or practicing before the SEC as an accountant.

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

Revocation of CPA Certificate, via proposed decision.

Mr. Marietta is required to reimburse the Board $2,500 for its investigation and prosecution costs.

Effective December 26, 2007

On December 12, 2005, Mr. Marietta was convicted on his plea of guilty of conspiracy to defraud the United States. The conviction is substantially related to the qualifications, functions, and duties of a certified public accountant.

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

Revocation of CPA Certificate, via default decision.

Effective April 22, 2006

Mr. Marquardt was grossly negligent in the practice of public accountancy by failing to properly incorporate a client's business after being paid in full to do so. Mr. Marquardt engaged in the practice of public accountancy while his license was in an expired status from January 1, 2003, through July 29, 2003.

Mr. Marquardt failed to complete 80 hours of continuing education prior to his license expiration of December 31, 2002. Mr. Marquardt also failed to provide certificates of completion to support the continuing education hours claimed on his December 31, 2002, renewal form.

Mr. Marquardt practiced under the unregistered name of "Abacus Accounting Technologies."

Mr. Marquardt failed to notify the Board of his change of address and failed to respond to multiple Board inquiries.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5060, and 5100 (c) and (g). California Code of Regulations, Title 16, Division 1, §§ 3, 52, 87, and 89.

License revoked.

Effective March 16, 1994

Respondent was ordered by the Administrative Committee to complete 16 hours of continuing professional education in accordance with Rule 87.5. Respondent failed to submit evidence of completion of CPE.

Business and Professions Code, Division 3, Chapter 1, § 5100 (f). California Code of Regulations, Title 16, Division 1, § 87.5.

Revocation of CPA Certificate, via default decision.

Effective January 1, 1998

Mr. Mast was engaged to prepare timely tax returns for a client, but failed to do so, resulting in the client incurring $1,369.13 in federal andstate penalties and interest for late filing.

Mr. Mast, at times, practiced public accountancy while his license was in an inactive status.

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

Accusation filed.

Revocation of CPA Certificate, via default decision.

Effective December 26, 2007

Mr. Mattila did not prepare income tax returns for three tax clients, and an extension for one of those clients for the year ended December 31, 2005.

Mr. Mattila did not return client income tax records to the three clients despite their repeated requests by telephone and written correspondence.

Mr. Mattila did not respond within 30 days to written inquiries from the Board.

Business and Professions Code, Division 3, Chapter 1, §§ 5037, 5100 (c), (g), and (k). California Code of Regulations, Title 16, Division 1, §§ 52 and 68.

One year's suspension stayed, three years' probation via Decision after Nonadoption.

Note: Ms. McBride has appealed the Board's Decision after Nonadoption via Petition for Writ of Mandate.

Probation terms include:

40 hours of continuing education as directed by the Board. This requirement shall be in addition to continuing education hours required for license renewal.

Prior to participation in any government agency audit in California, Ms. McBride shall further be required to complete 40 hours of continuing education in the areas of government accounting and auditing and at least eight hours of continuing education in the area of professional ethics.

100 hours of community service in Orange County.

Other standard terms and conditions.

Effective August 24, 2002

Also See:

Freedman, Eric Lewis

KPMG LLP

Parker, Joseph Horton

Timon, Bradley Jay

As engagement partner for the audits of the 1992 and 1993 financial statements of Orange County, Ms. McBride is subject to discipline for failure to exercise due professional care and for gross negligence in committing extreme departures from generally accepted auditing standards (GAAS) and generally accepted government auditing standards (GAGAS). Ms. McBride failed to properly plan and supervise staff auditors in the performance of these engagements.

Ms. McBride further is subject to discipline for reporting the county's compliance with laws and regulations without an adequate basis for that conclusion.

Ms. McBride also is subject to discipline for approving the preparation of a workpaper without insuring that the staff auditor properly dated said workpaper.

Business and Professions Code, Division 3, Chapter 1, §§ 5062, 5100 and 5100 (c), (f), and (i).

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

Respondents are suspended from practice for three years.
Respondents are required to reimburse the Board $3,750 for its investigation and prosecution costs.

Respondents shall maintain an active license status with the Board, including any period of suspension.

Other standard terms and conditions.

Effective October 25, 2002

Also See:

McBroom, Byron Lee

For purposes of settlement, Respondents admit they willfully and knowingly submitted to the Internal Revenue Service (IRS) a statement or document that was false or fraudulent as to a material matter.Respondents faxed a back-dated prenuptial agreement to the IRS Revenue Officer assigned to Offer-in-Compromise negotiations, knowing that the document had been back-dated.

Respondents also assisted a client in manipulating the nature and characterization of their reported compensation and in taking other actions to create the false impression, for purposes of the Client's negotiation with the IRS, that the client had less income and assets than they actually had.

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

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

Respondents are suspended from practice for three years.

Respondents are required to reimburse the Board $3,750 for its investigation and prosecution costs.

Respondents shall maintain an active license status with the Board, including any period of suspension.

Other standard terms and conditions.

Effective October 25, 2002

Also See:

McBroom, Bryon, CPA, A Professional Corporation

For purposes of settlement, Respondents admit they willfully and knowingly submitted to the Internal Revenue Service (IRS) a statement or document that was false or fraudulent as to a material matter.Respondents faxed a back-dated prenuptial agreement to the IRS Revenue Officer assigned to Offer-in-Compromise negotiations, knowing that the document had been back-dated.

Respondents also assisted a client in manipulating the nature and characterization of their reported compensation and in taking other actions to create the false impression, for purposes of the Client's negotiation with the IRS, that the client had less income and assets than they actually had.

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

Also See:

McConnaughy, William Douglas

Accusation filed.

Also See:

McConnaughy Accountancy Corporation

Accusation filed.

Surrender of PAR Certificate, via stipulated surrender.

Effective August 26, 2005

Also See:

Sack, Silver Dollar

For purposes of settlement, Mr. Silver Dollar Sack acknowledges and admits he provided accounting services for a client and the client's business for 28 years. Mr. Sack further admits his services were terminated in early 2003 after the client determined that for several years Mr. Sack had been making check disbursements directly to himself or for his personal benefit and making false entries into the accounting records of his client. After further inquiry by the client, settlement negotiations were initiated between the client and
Mr. Sack. Eventually a settlement agreement was executed that required Mr. Sack to pay the client $200,000 for the conversion and mishandling of the client's funds.

The actions by Mr. Sack were charged as violations for embezzlement, misappropriation of funds, obtaining money by fraud or false pretenses, fiscal dishonesty, and breach of fiduciary duty of any kind.

All charges for discipline against Mr. Sack were extended to Mickey Casanova & Sack.

Business and Professions Code, Division 3, Chapter 1, §§ 5037 (b), 5100, 5100 (c), (g), (i), (j), and (k), and 5101. California Code of Regulations, Title 16, Division 1, §§ 52, 63, 67, and 68.

Revocation of CPA Certificate, via default decision.

Effective November 4, 2007

Also See:

Cannon, Sheryl K.

Ms. Cannon failed to complete her client's 2005 tax returns although she repeatedly assured the client that the returns would be completed. Ms. Cannon had been providing tax services to the client since 1990.

Ms. Cannon failed to provide a written response as requested by the Board's Enforcement Division to register her change of address.

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

Surrender of CPA and Corporate Certificates, via stipulated settlement.

Effective March 4, 1999

Also See:

Bonnie Miller Accountancy Corporation

Respondents Bonnie M. Miller and Bonnie Miller Accountancy Corporation agree to the surrender of their licenses, and wish not to contest the charges contained in the Board's Accusation.

The Accusation alleged that Ms. Miller, while acting as a trustee, withdrew client funds held in a real estate exchange trust totaling $35,000 and she disbursed the trust monies for her own use. The Accusation also alleges that Bonnie M. Miller was delinquent in remitting taxes due from the exchange transaction for a period of 18 months.

Business and Professions Code, Division 3, Chapter 1, § 5100 (c), 5100 (h), 5200 (j), and 5150.

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

Mr. Miller’s license is suspended for 60 days.

Mr. Miller shall be permanently prohibited from performing audits.

Mr. Miller is required to reimburse the Board $4,112.20 for its investigation and prosecution costs.

Other standard terms of probation.

Effective February 24, 2008

Mr. Miller was grossly negligent in performing two audits that contained extreme departures from generally accepted auditing standards and generally accepted government auditing standards. The auditor’s reports did not comply with standards. Additionally, there were deficiencies in planning the audit, internal control review, evidential matter, audit documentation, and compliance.

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

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

Thirty days suspension from the practice of public accountancy. During the period of suspension, Mr. Miller shall engage in no activities for which certification as a CPA is required.

Mr. Miller shall take and pass with a score of 90 percent or better a Board- approved ethics examination prior to resumption of practice.

Mr. Miller shall complete 24 hours of continuing education in addition to the 80 hours required for renewal of the license as directed by the Board or its designee.

Mr. Miller shall maintain an active status license during the period of probation including during the period of suspension.

Mr. Miller shall participate in a community service program as directed by the Board or its designee amounting to a minimum of 100 hours.

Mr. Miller is required to reimburse the Board $6,650 for the investigation and prosecution costs.

Other standard terms and conditions.

Effective June 18, 2004

Mr. Miller admits that he engaged in the practice of public accountancy without a valid permit from August 1, 2002, to at least November 7, 2002, and that he failed to comply with continuing education requirements.

Mr. Miller further admits that he committed repeated acts of negligence, breached fiduciary responsibilities to his clients, and falsely signed tax returns by continuously and repeatedly preparing and signing tax returns using the CPA designation during a period of time when his certificate was expired.

Business and Professions Code, Division 3, Chapter 1, §§ 5050 and 5100 (c), (g), (i), and (j). California Code of Regulations, Title 16, Division 1, § 87.

License revoked by default decision.

Effective August 6, 1995

Respondent's right to practice before the SEC was suspended indefinitely on September 30, 1993, for improper conduct.

The circumstances were that Respondent prepared an audit report for the fiscal year ended April 30, 1989, and re-audited, financial statements for the fiscal years ended April 30, 1987, and April 30, 1988, for an entity in which he was an officer, director, and shareholder during the relevant financial periods. In preparing the audits in question, Respondent falsely represented himself and his accounting firm as independent auditors. Respondent had reason to know that the financial statements and audit report would be included in the entity's periodic filings with the SEC and would be disseminated to the public in connection with company's public offer and sale of securities.

Business and Professions Code § 5100 (f), (g), and (i). California Code of Regulations, Title 16, Division 1, § 65.

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

Mr. Momsen's license is suspended for one year.

Mr. Momsen is required to reimburse the Board $4,200 for its investigation and prosecution costs.

Other standard terms of probation.

Effective April 29, 2007

Mr. Momsen pleaded guilty to submitting a False Collection Information Statement, a felony, and was sentenced to two months' home confinement with electronic monitoring, two years' probation, ordered to pay an assessment of $100, and ordered to pay restitution to the IRS in the amount of $203,401.68. Mr. Momsen submitted a false IRS Form 433-A with an Offer in Compromise for his own unpaid tax liabilities.

The 433-A was false in that it failed to include Mr. Momsen's personal residence as an asset. Mr. Momsen had previously sold his residence to an unrelated third party, leased it back, and then repurchased it and put title in his mother's name, all while residing in the home.

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

Revocation of CPA Certificate, via default decision.

Effective June 28, 2001

During the period of approximately November 1991 through December 1997, while serving as treasurer for the Visalia Seventh-Day Adventist Church, Respondent took approximately $860,241 of church funds for or on behalf of his own personal benefit without the authority, knowledge or approval of church officials. During this time, Respondent prepared and presented periodic financial reports to church officials that were false and misleading.

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

Revocation of CPA Certificate, via stipulated settlement.

Effective January 8, 1999

Respondent admitted he subjected his license to disciplinary action on the grounds of unprofessional conduct in that on or about January 26, 1998, he was convicted by a San Diego Judicial District Court of a felony, grand theft.

Mr. Hamilton admitted the circumstances surrounding the conviction are substantially related to the qualifications, functions, and duties of a Certified Public Accountant or Public Accountant. Respondent converted approximately $540,000 to his personal use.

Mr. Hamilton also admitted he subjected his license to disciplinary action in that during the period June 26, 1991, through July 14, 1992, he made unexplained withdrawals from a client trust totaling $245,650. Respondent agreed to make restitution to the client's trust.

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

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

Mr. Moon's license is suspended for three months.

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

Mr. Moon shall complete and provide proper documentation of completion of 24 hours of continuing education in addition to the 80 hours required for license renewal.

Mr. Moon is required to maintain an active license status even during the period of suspension.

Mr. Moon is required to reimburse the Board $11,500 for its investigation and prosecution costs.

Other standard terms of probation.

Effective October 20, 2006

For purposes of settlement, Mr. Moon admits he failed to comply with applicable professional standards of due care and diligence in discharging his responsibilities to his client between approximately May and October 2002, in relation to a state Board of Equalization audit. Mr. Moon practiced public accountancy from at least September 1, 2001, through October 2002, while his permit was either expired or in the inactive status. Mr. Moon used the Certified Fraud Examiner (CFE) designation on advertisements when his CFE registration was not in good standing.

Mr. Moon failed to complete continuing education requirements prior to the expiration of his license and failed to maintain the documentation of completion of the courses that he claimed on his renewal application for the period ended June 30, 2001.

Mr. Moon failed to respond to Board inquiries, written and telephonic, and he failed to comply with the Board's duly- issued investigatory subpoena.

Business and Professions Code, Division 3, Chapter 1, §§ 5050 and 5100 (g). California Code of Regulations, Title 16, Division 1, §§ 52, 58, 63, 87 (a) and 89.

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

Ms. Moore is prohibited from performing attest engagements.

Ms. Moore is required to reimburse the Board $5,489.65 for its investigation and prosecution costs.

Other standard terms of probation.

Effective February 24, 2006

Ms. Moore admits she performed an audit of a homeowners association for the years ending August 31, 2001, and August 31, 2002, that was grossly negligent. The audit report did not conform to professional standards, the financial statements did not include all required disclosures, and the working papers did not have all required documentation.

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

Revocation of CPA Certificate, via default decision.

Effective April 25, 2003

On January 10, 2003, a Petition to Revoke Probation was filed against Ms. Moran, who has not complied with the terms of probation pursuant to a Proposed Decision No. AL-2000-26.

Ms. Moran did not submit written quarterly reports within 10 days of completion of the quarter. Ms. Moran did not pay a $2,500 administrative fine or comply with an Order of Correction to provide the Board with two copies of a self-selected financial report.

Ms. Moran did not appear in person at a probation hearing, after being directed to attend.

Failure to comply with terms of probation.

Revocation stayed with three years' probation, via proposed decision.

Within 30 days of the effective date of this decision, Respondent shall pay the administrative fines and comply with the order of correction set forth in Citation No. CT-2000-8.

Effective March 1, 2002

On October 8, 1999, Citation No. CT-2000-8 was issued. The citation was delivered to Respondent's address of record by certified mail on November 12, 1999.

The citation alleged two violations: failure to respond to the Board's inquiries and failure to furnish financial statements for the Board's review in accordance with the Report Quality Monitoring Committee.

The citation specified orders of correction and proposed administrative fines totaling $2,500. Respondent did not contest the citation, nor did she comply with the orders of correction, or pay the administrative fines.

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

Revocation of CPA Certificate, via default decision.

Effective August 26, 2005

Mr. Morano engaged in the practice of public accountancy during the period his license was in an expired status. Mr. Morano's license expired April 1, 2001, and has not been renewed. Mr. Morano practiced under the unregistered name of "Enrico A. Morano, APC" (A Professional Corporation). Mr. Morano also failed to comply with citation number CT-2005-1, issued in a prior action, on September 15, 2004.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5060, and 5100 (c) and (g). California Code of Regulations, Title 16, Division 1, § 95.4.

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

Respondent's license is suspended for 60 days beginning December 1, 2001.

Respondent is permanently prohibited from performing future audits.

Respondent shall complete 24 hours of continuing professional education courses (CPE) within the first 24 months of probation. The CPE shall be in addition to the CPE requirement for relicensing.

Respondent shall take and pass with a score of 90 percent or better a Board-approved ethics examination within the first year of probation.

Respondent is required to reimburse the Board $9,500 for its investigative and prosecution costs.

Other standard terms and conditions.

Effective December 1, 2001

Respondent admits to the charges set forth in the Accusation.

Respondent was grossly negligent in the preparation of audits for a private company for the years ended May 31, 1996, and 1997 and a compilation engagement for the year ended May 31, 1995.

Respondent was not independent with respect to the 1996 and 1997 audits, as he performed management functions when he prepared journal entries and account codings and classifications without first obtaining management approval.

Respondent was unable to provide evidence for seven hours of continuing professional education taken for his last renewal period.

Business and Professions Code, Division 3, Chapter 1, §§ 5062, 5100 (c) and (f). California Code of Regulations, Title 16, Division 1, §§ 58, 65, and 87.

Mr. Morinaka's license is revoked, via Decision, following order granting reconsideration.

Effective January 13, 2006

Mr. Morinaka's right to practice before the Securities and Exchange Commission (SEC) was revoked.

As a matter of law, Mr. Morinaka has been denied the privilege of practicing as an accountant before the SEC and was the subject of a Cease and Desist Order as to any violations of Section 17(a) of the Securities Act. This action by the SEC is not disputed and is by itself cause for discipline.

The Board found the existence of three aggravating factors that warranted the revocation of Mr. Morinaka's license:

The contradictory statements he made at the SEC and administrative hearings.

His lack of credibility.

The potential for tremendous consumer harm arising out of Mr. Morinaka's employment and accounting work at Gas & Oil Technologies, Inc. A Russian patent with an unknown present worth was valued at more than 21 million dollars and reported as "other income" for Gas & Oil. That figure, instead of the $5,000 in real capital Gas & Oil owned, was to serve as the basis for a $60 million stock offering.

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

Surrender of license accepted.

Effective July 1, 1993

Revocation of CPA Certificate, via default decision.

Effective May 2, 1997

From August 1, 1990, to the present time, Respondent engaged at various times in the practice of public accountancy and held out as a Certified Public Accountant without a valid permit to practice. In addition, Respondent prepared audit reports for Southland Community Services (a nonprofit entity) for the years ended June 30, 1991, 1992, and 1993. Each of these audit reports exhibited material departures from applicable professional standards. Further, Respondent prepared these reports under the fictitious business name of "C. L. Morten and Associates, Certified Public Accountants" when such name was not approved by the Board, and when she was, in fact, a sole practitioner. Respondent also failed to notify the Board in writing of several changes in her address, in violation of Board rules.

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

Suspension of PAR license for 30 days stayed, with 18 months' probation, via stipulation settlement.

Moss Adams LLP's attest personnel licensed in California are required to complete a minimum of four hours of continuing education in the area of engagement coordination and documentation to be completed by March 1, 2007. Moss Adams LLP shall provide certification of completion of this requirement by April 1, 2007.

Within 30 days from the adoption of the stipulated settlement, Moss Adams LLP shall disseminate a copy of the stipulated settlement to Moss Adams LLP's professional personnel officed in California and shall confirm such dissemination in writing to the Board.

Moss Adams LLP is required to reimburse the Board $35,000 for its investigation and prosecution costs.

Effective August 25, 2006

Also See:

Sanchez, Anthony

Rabkin, Mark Warren

Accusation AC-2006-5 contains allegations that Moss Adams LLP is subject to discipline for unprofessional conduct including gross negligence, repeated negligent acts, failure to comply with professional standards, and issuing review reports that did not comply with professional standards. The charges are based on Moss Adams LLP's engagements to review the financial statements for Lanico, Inc. as of and for the years ended December 31, 1998 and 1999.

The Board's charges include allegations that Moss Adams LLP failed to properly perform the review engagements and failed to exercise due professional care. Allegations also include Moss Adams LLP's failures to modify its accountant's reports and to properly date the reports in accordance with professional standards.

For purposes of settlement, Moss Adams LLP agrees that the Board could establish a factual basis for the charges and if proven at a hearing constitute cause for discipline upon its license.

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

Surrender of CPA and Partnership Certificate, via stipulated settlement.

Effective June 19, 1997

Also See:

Moyer, Charles G.

Accusation includes allegations that Respondent borrowed money from clients without disclosing his material financial obligations that had the clients known of these obligations, they may have affected the client's decision to make the loan. Respondent defaulted on the loan and clients sued in civil court, obtaining a stipulated judgement that Respondent obtained the loan by actual fraud and false pretenses within the meaning of 11 U.S.C. §532(a)(2)(A). In addition, the Accusation alleges Respondent practiced for a period from November 1, 1991, through August 6, 1992, when his license was in a delinquent status, and practiced under the firm name "Moyer and Acquinto Accountancy Corporation" when such corporation was not registered with the Board of Accountancy.

Surrender of CPA and Partnership Certificate, via stipulated settlement.

Effective June 19, 1997

Also See:

Moyer & Aquinto CPAs

Accusation includes allegations that Respondent borrowed money from clients without disclosing his material financial obligations that had the clients known of these obligations, they may have affected the client's decision to make the loan. Respondent defaulted on the loan and clients sued in civil court, obtaining a stipulated judgement that Respondent obtained the loan by actual fraud and false pretenses within the meaning of 11 U.S.C. §532(a)(2)(A). In addition, the Accusation alleges Respondent practiced for a period from November 1, 1991, through August 6, 1992, when his license was in a delinquent status, and practiced under the firm name "Moyer and Acquinto Accountancy Corporation" when such corporation was not registered with the Board of Accountancy.

Business and Professions Code, Title 16, Division 1, §§ 5050, 5100 (h), (j), and 5150.

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

Mr. Muscio's license is suspended for two years.

Mr. Muscio is required to reimburse the Board $3,300 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective April 22, 2005

Accusation No. AC-2004-30 contains the following allegations:

Mr. Muscio pleaded guilty to conspiracy to defraud the United States, a felony, and was sentenced to three years' probation, ordered to pay an assessment of $100 and ordered to pay a fine of $10,000.

Mr. Muscio caused to be filed four false Collection Information Statements in connection with an Offer-In-Compromise for a client. The Collection Information Statements were false in that they did not reflect the client's true and correct income and assets.

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

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

Mr. Muso's license is suspended for one year.

Mr. Muso is required to reimburse the Board $6,296.05 for its investigation and prosecution costs.

Mr. Muso is required to notify his clients of his suspension.

Other standard terms and conditions.

Effective October 15, 2004

Mr. Muso admits the truth of each and every charge and allegation in First Amended Accusation No. AC-2003-21.

Mr. Muso was convicted on his plea of guilty of failing to report importation of monetary instruments, which is a felony. The circumstances surrounding the conviction are that on or about June 28, 2000, Mr. Muso, on behalf of a client, knowingly and willfully, transported more than $10,000 in monetary instruments at one time, to a place in the United States, from a place outside of the United States, and willfully failed to report the amount of the instruments transported. A total of $4,690,000 was transported on six separate trips from Tokyo, Japan to Los Angeles, California from June 28, 2000, through November 16, 2000.

Mr. Muso also operated his accounting practice as Muso & Co., Inc. This corporation was not registered with the Board.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5100 (a), (j), (g), and 5151.

Surrendered certificate, via stipulated order.

Mr. Myers is required to reimburse the Board $5,121 for its investigation and prosecution costs.

Mr. Myers is required to cease using the name of "Myers Accountancy Corporation."

Effective June 24, 2005

Accusation No. AC-2005-5 contains the following allegations:

Mr. Myers failed to respond to inquiries made by the Board's investigator and failed to respond to a Subpoena Duces Tecum issued by the Board. Mr. Myers practiced public accountancy with an expired license. Mr. Myers further practiced under the unregistered name of Myers Accountancy Corporation.

Solely for the purpose of resolving the charges and allegations in the Accusation, Case No. AC-2005-5, without further proceedings, Mr. Myers understands that at a hearing the complainant could establish a factual basis for the charges in the Accusation, and that those charges if proven would constitute cause for discipline of his CPA license.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5060, and 5100 (g). California Code of Regulations, Title 16, Division 1, § 52.