Zinn, Wendy Joanne Newhall CA CPA 64931
Board Actions
Revocation stayed, with two years' probation, via proposed decision.
Ms. Zinn's license is suspended for 90 days.
Ms. Zinn shall take and pass with a score of 90 percent or better a Board-approved ethics course.
Ms. Zinn shall complete professional education courses as specified by the Board as part of her 80-hour requirement for license renewal.
Ms. Zinn is required to reimburse the Board $9,017 for its investigation and prosecution costs.
Other standard terms of probation.
Effective October 20, 2006
Cause For Discipline
Ms. Zinn practiced with an expired license from March 1, 2002, through February 27, 2003, and from March 1, 2004, through April 20, 2005.
Ms. Zinn failed to complete 80 hours of continuing education in the two-year period preceding both her February 29, 2002, renewal and February 28, 2004, renewal.
Ms. Zinn practiced under the unregistered name of "Zinn & Associates, An Accountancy Corporation."
Ms. Zinn made a false statement on her February 28, 2002, renewal application by indicating that she was not currently practicing public accountancy. Ms. Zinn also failed to respond to multiple Board letters.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5060, and 5100 (b) and (g). California Code of Regulations, Title 16, Division 1, §§ 52 and 87.
Zita, Roland Beverly Hills CA CPA 57042
Board Actions
Revocation of CPA Certificate and CPA Corporation Permit, via stipulation settlement.
Mr. Zita may not petition for license reinstatement for at least three years from the effective date of the Stipulated Settlement and Disciplinary Order.
The Board shall require payment of its investigation and enforcement charges associated with this proceeding prior to accepting for its consideration a petition for reinstatement or application for licensure.
Effective November 3, 2007
Also See:
Roland Zita Certified Public Accountant
Cause For Discipline
Mr. Zita agrees that the charges and allegations in the First Amended Accusation AC-2004-31, if proven at hearing, constitute cause for imposing discipline upon his CPA certificate and on his CPA Corporation permit.
The Board's accusation outlined the circumstances supporting the imposition of discipline related to Mr. Zita's tenure as his client's CPA.
From approximately mid-1993, Mr. Zita assumed sole responsibility as his client's CPA and continued to provide services to her until his dismissal in late 1998. Mr. Zita acted as his client's accountant, tax preparer, and business manager during their professional relationship.
Mr. Zita's sworn testimony or representations constitute the basis of the categorization of monies as fees and gifts, which amounted to $887,000 and $477,757.72, respectively, over the period 1993 to 1998. Total fees included a brokerage account transfer of $500,000 in 1995.
The Board's accusation charged that Mr. Zita had a confidential and fiduciary relationship with his client, occupied a position of trust and owed her a fiduciary relationship duty. Mr. Zita was charged with using his position and influence with his 90-year-old client to his financial advantage and to her detriment as general unprofessional conduct, breach of fiduciary duty, and conflict of interest.
Mr. Zita was charged with fiscal dishonesty and knowing preparation and dissemination of false, fraudulent financial information, by his failure to report on his personal or corporation income tax return the $500,000 that he claimed to be a professional fee earned in connection with his assistance to his client in the settlement of a lawsuit.
Mr. Zita also practiced under his corporation permit while the corporation permit was expired from July 1, 1998, to July 1, 2001.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, §§ 5050 and 5100, 5100 (g), (i), (j), and (k). California Code of Regulations, Title 16, Division 1, §§ 57 and 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.
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