Revocation of CPA Certificate, via default decision.

Effective December 18, 1999

Respondent was convicted by a plea of no contest in the Los Angeles Superior Court of violating Penal Code § 487.1, felony grand theft. Respondent, while acting as financial advisor for a client, misappropriated $160,000 of the victim's money.

The judgment of conviction was subsequently affirmed by the Second Appellate District Court of Appeal and became final on August 26, 1999. Respondent further failed to report his conviction within 30 days to the California Board of Accountancy.

Business and Professions Code, Division 1.5, Chapter 3, § 490, Division 3, Chapter 1, §§ 5063, 5100 (a), (f), (h), and (j).

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

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

Mr. Nahom is required to reimburse the Board $2,486 for its investigation and prosecution costs.

Effective December 23, 2005

For purposes of settlement, Mr. Nahom admits the Arizona State Board of Accountancy issued a Decision and Order in which Mr. Nahom's Arizona State Public Accounting Certificate was suspended for 18 months and thereafter placed on probation for five years with additional disciplinary terms and conditions.

The Arizona State Board of Accountancy's Decision and Order included factual findings that were disputed by Mr. Nahom. Included within these findings were assertions that Mr. Nahom's conduct in auditing Styling Technology Corporation was not in accordance with GAAS.

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

Revocation of CPA Certificate, via default decision.

Effective February 24, 2006

Mr. Neal's license is subject to discipline for unlicensed practice in that his license was expired and in a delinquent status at the time he performed two audit engagements, and when he issued his auditor's reports and caused them to be filed with the Department of Social Services.

For the audits of both organizations, Mr. Neal was grossly negligent and did not comply with professional standards in the performance and reporting on the audit engagements. Mr. Neal failed to produce audit documentation in support of his audit opinions, and there is no evidence that the audit procedures were in fact performed.

Mr. Neal failed to respond adequately and in a timely manner to the Board's requests and subpoenas issued during the investigation of this matter. Mr. Neal failed to comply with continuing education requirements in that he engaged in the practice of public accountancy, but did not provide the requested documentation required to support the continuing education courses he claimed to have completed in support of his license renewal.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5051, 5055, 5062, 5100 (c), (g) and (j). California Code of Regulations, Title 16, Division 1, §§ 52, 58, 87, 89, and 94.

Revocation of CPA Certificate, via default decision.

Effective January 7, 2007

Mr. Nefsky was grossly negligent for failing to complete the 2004 individual and corporate tax returns that he was engaged to prepare.

In addition, Mr. Nefsky refused to return the documents to the clients for tax year 2004 as well as the clients' documents for over 20 previous years during which Mr. Nefsky had provided them with his services.

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

Revocation of CPA Certificate, via default decision.

Effective April 29, 2007

For previous violations of the Accountancy Act and Board regulations, Mr. Ness' permit to practice public accountancy was revoked. However, the revocation was stayed, and a term of three years of probation was imposed.

The Accusation and Petition to Revoke Probation contains the following allegations of Mr. Ness' additional unprofessional conduct. From on or about December 2004, through on or about November 2005, Mr. Ness' client or former client made numerous requests for the return of books, records or other data that he provided to Mr. Ness for the purpose of preparing the client's tax returns. Mr. Ness failed to respond to any of the client's requests and failed to return any of his records. Mr. Ness failed to respond to the Board's inquiries and the Board's subpoena concerning the client's complaint.

Mr. Ness failed to comply with the terms of his probation by failing to comply with the rules relating to the practice of public accountancy and by failing to respond to the Board's inquiries concerning the above matters.

Business and Professions Code, Division 3, Chapter 1, §§ 5037 (b) and 5100 (g). California Code of Regulations, Title 16, Division 1, §§ 52 and 58.

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

Sixty days suspension from the practice of public accountancy.

Mr. Ness shall return all documents relating to the tax engagement, including the 1999 tax returns prepared by Mr. Ness.

Mr. Ness shall use an engagement letter with each new client or engagement accepted during probation, and he shall provide copies to the Board or its designee upon request.

Other standard terms and conditions.

Effective December 22, 2004

For purposes of settlement, Mr. Ness admits on March 10, 2000, he was engaged to prepare 1999 federal and state income tax returns. During this time, Mr. Ness' license to practice public accountancy was in an expired status.

In January 2001, Mr. Ness' client telephone Mr. Ness and requested his 1999 tax returns. Mr. Ness stated that he would mail them but failed to do so.

In April 2001, the client again telephoned Mr. Ness and requested that Mr. Ness send the tax returns and the supporting tax documentation. Mr. Ness refused.

Mr. Ness' actions constitute gross negligence, retention of client records, and practicing public accountancy with an expired CPA certificate.

Business and Professions Code, Division 3, Chapter 1, §§ 5037, 5050, 5055, and 5100(c) and (f). California Code of Regulations, Title 16, Division 1, §§ 52 and 68.

Revocation of CPA Certificate and Fictitious Permit, via stipulated decision.

Effective December 31, 2002

Also See:

Hazen, Robert Douglas

Robert Hazen agreed to the revocation of his CPA license and the fictitious name permit issued by the Board for his business, Net Profit Tax Center.

Pursuant to stipulated settlement, and solely for purposes of the Board's proceedings, Robert Hazen admitted that he diverted trust assets to his business and personal accounts and that in so doing, he breached his fiduciary duty and engaged in conduct constituting gross negligence.

Mr. Hazen further admitted that he had repeatedly failed to comply with his duty to respond to trust beneficiaries or their representatives.

Business and Professions Code, Division 3, Chapter 1, §§ 5037(b)(2), 5100(c), (h), and (f). California Code of Regulations, Title 16, Division 1, § 68.

Related Documents:

Order and Accusation.

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

Mr. Nguyen is required to reimburse the Board $11,700 for its investigation and prosecution costs.

Mr. Nguyen shall be permanently prohibited from performing audit, review, or compilation engagements under either of his licenses issued by the Board.

Other standard terms and conditions.

Effective December 20, 2002

Also See:

Nguyen, Lien D.

For the purpose of the Board's proceeding, Mr. Nguyen admits that he was grossly negligent in the performance of his audit of Apex Escrow, Inc. for the year ended December 31, 1999. The audit contained extreme departures from Generally Accepted Auditing Standards. The auditor's report and the working papers prepared in support of the auditor's opinion failed to comply with applicable professional standards.

Mr. Nguyen failed to properly plan the audit, document his understanding and consideration of internal controls, or prepare written audit programs. Mr. Nguyen further failed to obtain sufficient competent evidential matter, modify his audit report for departures from Generally Accepted Accounting Principles, and exercise due professional care in the performance of the audit.

Mr. Nguyen also admits that he was grossly negligent in the performance of the compilation for Glamour Beauty College for the year ended December 31, 1999. Initially, Mr. Nguyen submitted financial statements without a report. When Mr. Nguyen issued a report for the compilation engagement, the report contained departures from professional standards.

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

Mr. Nguyen is required to reimburse the Board $11,700 for its investigation and prosecution costs.

Mr. Nguyen shall be permanently prohibited from performing audit, review, or compilation engagements under either of his licenses issued by the Board.

Other standard terms and conditions.

Effective December 20, 2002

Also See:

Nguyen Lien D., CPA Inc.

For the purpose of the Board's proceeding, Mr. Nguyen admits that he was grossly negligent in the performance of his audit of Apex Escrow, Inc. for the year ended December 31, 1999. The audit contained extreme departures from Generally Accepted Auditing Standards. The auditor's report and the working papers prepared in support of the auditor's opinion failed to comply with applicable professional standards.

Mr. Nguyen failed to properly plan the audit, document his understanding and consideration of internal controls, or prepare written audit programs. Mr. Nguyen further failed to obtain sufficient competent evidential matter, modify his audit report for departures from Generally Accepted Accounting Principles, and exercise due professional care in the performance of the audit.

Mr. Nguyen also admits that he was grossly negligent in the performance of the compilation for Glamour Beauty College for the year ended December 31, 1999. Initially, Mr. Nguyen submitted financial statements without a report. When Mr. Nguyen issued a report for the compilation engagement, the report contained departures from professional standards.

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 stipulated settlement.

Effective October 22, 1999

Respondent admits that he subjected his license to disciplinary action on August 12, 1998. The United States Securities and Exchange Commission (SEC) issued an order which denied Mr. Nietzel the privilege of appearing or practicing before the SEC as an accountant.

Respondent admits that in 1994 and 1995, in connection with an initial public offering, he falsely labeled portfolio schedules, created false working papers, and impersonated an investor in a due diligence telephone interview conducted by a brokerage firm.

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

Revocation of CPA Certificate, via default decision.

Effective May 1, 1998

On or about March 14, 1996, a citation was issued to Respondent. Respondent failed to comply with the citation and, as a result, Respondent 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.