Yanssens, Donald G. Sacramento CA CPA 34961
Board Actions
Revocation stayed, with three years' probation, via stipulated settlement.
Mr. Yanseens' license is suspended for 60 days.
Mr. Yanssens shall maintain a current and active license.
Mr. Yanssens has a permanent probation from performing audits. This restriction shall continue until such time, if ever, Mr. Yanseens successfully petitions the Board for reinstatement of his ability to perform audits.
Mr. Yanssens is required to reimburse the Board $5,837 for its investigation and prosecution costs.
Other standard terms of probation.
Effective October 20, 2006
Cause For Discipline
For purposes of settlement, Mr. Yanseens admits that he is subject to discipline for unprofessional conduct for gross negligence and repeated negligent acts in the performance of an audit engagement for a nonprofit foster care provider for the year ended June 30, 2003.
Mr. Yanssens' conduct included departures from professional standards in the preparation of supporting working papers and in the accompanying notices to the financial statements, and departures from professional standards applicable to the Independent Auditor's Report on Compliance and Internal Control Over Financial Reporting Based on an Audit of Financial Statement Performed in Accordance with Government Auditing Standards.
Mr. Yanssens admits further that he engaged in the practice of public accountancy with an inactive license during the audit of the foster care provider.
Violation(s) Charged
Business and Professional Code, Division 3, Chapter 1, §§ 5050, 5062, and 5100 (c) and (g). California Code of Regulations, Title 16, Division 1, §§ 58 and 80(a).
Yen, Fung Tzyy Alhambra CA CPA 37290
Board Actions
Revocation of CPA Certificate, via default decision.
Effective April 25, 2003
Cause For Discipline
Accusation No. AC-2003-7 includes allegations that Mr. Yen was retained as the CPA for an individual and for the individual's corporations from 1997 to 1999. Mr. Yen prepared fraudulent corporate documents for his client's businesses, naming Mr. Yen as an officer of the client's corporations. Mr. Yen, using the fraudulent corporate documents for identification, opened bank accounts in the name of his client's businesses. From on or about August 1999 to December 1999, Mr. Yen fraudulently transferred $758,000 from his client's legitimate investment accounts into the fraudulent bank accounts. Mr. Yen controlled the fraudulent bank accounts and withdrew the funds for his own personal use.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, § 5100 (c) (j), and (k).
Young, Tyrus C. Fishers IN CPA 34921
Board Actions
Revocation stayed, 90 days' suspension and five years' probation imposed, via stipulated settlement. Probation terms include: completion of 80 hours of continuing education; the courses shall be in addition to continuing education requirements for relicensing; at Respondent's expense, any audit, review, or compilation issued by Respondent during the probationary period for a California client must be reviewed by another California licensee prior to issuance; completion of a Board-approved ethics examination; reimbursement to the Board for investigative and prosecution costs.
Effective January 6, 1997
Cause For Discipline
Respondent admits the truth of the allegations. The Accusation alleges that Respondent performed audits of four separate student financial assistance programs between 1990 and 1995 that contained extreme departures from prescribed standards of practice in the profession. In addition, the Accusation charges Respondent with issuing a compilation in 1993 that departed from the requirements of Statements on Standards for Accounting and Review Services.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, § 5100 (c) and (f). California Code of Regulations, Title 16, Division 1, § 58.
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.
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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