California Board of Accountancy

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Ulbrich, David Lee    Encino CA   CPA 47320

Board Actions

Revocation of CPA Certificate, via default decision.


Effective October 25, 2002



Cause For Discipline

In mid-2000, Mr. Ulbrich provided and was paid for accounting services while his CPA license was in "inactive" status. Mr. Ulbrich's license then expired on November 30, 2000. Thereafter, in early 2001, Mr. Ulbrich prepared personal income tax returns for a client and included the designation "CPA" after his name in the paid preparer's box of the client's 2000 federal return.

In June 2001, Mr. Ulbrich failed to notify the Board in writing of a change of address. Subsequently, between October 2001 and January 2002, Mr. Ulbrich failed to notify the Board in writing of a further change of address.


Violation(s) Charged

Business and Professions Code, Division 3, Chapter 1, §§ 5050 and 5100 (f). California Code of Regulations, Title 16, Division 1, §§ 3 and 80 (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