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U p DAT E SPRING/SUMMER 2018-ISSUE NO. 87

PRESIDENT'S MESSAGE IN THIS ISSUE

PRESIDENT'S MESSAGE

CBA MEMBERS, COMMITTEE CHAIRS, AND STAFF

MESSAGE FROM THE EXECUTIVE OFFICER

MOVING? DON'T FORGET A CBA CHANGE-OF-ADDRESS FORM

Michael M. Savoy, CPA, President

As we continue through a very busy and productive 2018, I want to share some of the

2California Board of Accountancy's (CBA) accomplishments as we pursue diligently our 3

mission to protect consumers. 3

One particular area of focus this year has been our heavy investment with the Legislature and governor's administration to support proposed legislation that would benefit consumers. As discussed in prior UPDATE issues, CBA has spent the past

several years developing its mobility program, which allows qualified out-of-state licensees to practice public accountancy in California without providing notice or paying a fee. The current program was scheduled to end on Jan. 1, 2019.

Following the adoption of our report in December 2017, California's Mobility Program for Accountancy - Implementation, Enforcement and its Consumer Benefits (available on CBA's website at www.cba.ca.gov), CBA vigorously supported the approval of Senate Bill 795 (Galgiani) that would make this program permanent. I am pleased to share that the Legislature approved this bill without a single "no" vote, and in September 2018, Governor Brown signed it into law.

We are grateful to the governor and Legislature for their consideration and are appreciative that the public will continue to benefit from the valuable consumer protections in this program and maintain easy access to a larger pool of certified public accountants (CPAs) from other parts of the country who will continue to be authorized to practice public accountancy in California. In addition, we were pleased to work with professional accounting organizations, including the California Society of CPAs, on this effort.

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NEW CBA MEMBERS APPOINTED 4

THANK YOU TO PEER REVIEW SURVEY PARTICIPANTS 4

CANNABIS INDUSTRY INFORMATION AVAIIABLE ON (BA'S WEBSITE 5

FOLLOW CBA SOCIAL MEDIA ACCOUNTS FOR CONVENIENT UPDATES 5

THE CBA WANTS TO HEAR FROM YOU 5

UNDER THE DOME 6

YOUR FEES AT WORK 7

FUTURE MEETINGS 7

ENFORCEMENT PROCESS 8

ENFORCEMENT ACTIONS 10

POLICY OF NONDISCRIMINATION ON THE BASIS OF DISABILITY AND EQUAL EMPLOYMENT OPPORTUNITY 37

ADDRESS CHANGE FORM 38

CBA DIRECTORY 39

LIST OF CONTRIBUTORS BACK

www.cba.ca.gov

CALIFORNIA

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PRESIDENT'S MESSAGE CONTINUED FROM PAGE 1

Now that this program is permanent, CBA will continue its work through the CBA's Mobility Stakeholder Group to monitor the enforcement practices of the various states and U.S. territories to ensure that California's consumers are protected.

Another large CBA priority this year has been the implementation of a system that allows licensees to pay their renewal fees with a credit card on CBA's website. We expect this service will be available by the end of 2018.

When we near the launch, complete details about how to use this new service will be shared through UPDATE and other means.

Michael M. Savoy, CPA

President

CBA MEMBERS Michael M. Savoy, CPA, President

George Famalett, CPA, Vice-President

Mark J. Silverman, Esq., Secretary/ Treasurer

Alicia Berhow Jose A. Campos, CPA Nancy J. Corrigan, CPA Karriann Farrell Hinds, Esq. Mary M. Geong, CPA Dan Jacobson, Esq. Xochitl A. Leon Luz Molina Lopez Carola A. Nicholson, CPA Sunny Youngsun Park, Esq. Deidre Robinson Katrina L. Salazar, CPA

COMMITTEE CHAIRS Joseph Rosenbaum, CPA Enforcement Advisory Committee

Jeffrey De Lyser, CPA Peer Review Oversight Committee

David Evans, CPA Qualifications Committee

CBA STAFF Patti Bowers, Executive Officer

Deanne Pearce, Assistant Executive Officer

Dominic Franzella, Enforcement Chief

Gina Sanchez, Licensing Chief

Aaron Bone, UPDATE Managing Editor

Terri Dobson, UPDATE Production

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UPDATE SPRING/SUMMER 2018

MESSAGE FROM THE EXECUTIVE OFFICER

On behalf of CBA, I would like to express my appreciation to those who took our recent survey about the UPDATE newsletter. At its July 2018 meeting, CBA approved moving to primarily electronic-based distribution of UPDATE, beginning in 2020. Over the coming months, CBAPatti Bowers, Executive Officer will communicate important information about this transition

through future UPDATE issues on its website and by other means. This change will save valuable resources and speed up production of future UPDATE issues. Those who prefer to receive a paper copy will continue to have that option. Stay tuned for more information on this important development.

Speaking of the future, CBA is invested in helping prepare the next generation of CPAs. Last year, we held our first-ever meeting on the campus of a California university. That event was a big success and we are looking to hold another CBA meeting on a college campus before the end of 2019. Doing so helps us build relationships with faculty, administrators, and aspiring CPAs. As plans begin to take shape, we will share them in future issues of UPDATE.

As always, we encourage you to fill out our stakeholder survey whenever you interact with CBA. We use that valued feedback to identify areas of needed improvement and recognize our staff who provide excellent customer service. You may find the link to the survey on CBA's website (www.cba.ca.gov) or visit www.surveymonkey. com/r/H3XH8SV.

Patti Bowers Executive Officer

MOVING? DON'T FORGET A CBA CHANGE-OF-ADDRESS FORM

CBA uses your address of record to contact you with important documentation related to license renewal, law changes, and other matters. To ensure that you continue to receive written communication from CBA, whenever your address of record on file with CBA changes, you are required to provide your new address of record to CBA within 30 days of that change. Although the U.S. Postal Service is the primary method used by CBA to communicate with applicants and licensees, we request that you provide an email address as well.

For your convenience, CBA has provided an address change form in the back of this publication and made it available online. To access it, visit www.cba.ca.gov and click the "Licensees" link. Then, under "CA CPA Licensees Forms," select ''Address Change."

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NEW CBA MEMBERS APPOINTED

CBA is pleased to welcome two new members appointed by Governor Edmund G. Brown Jr. in August 2018:

Nancy J. Corrigan, CPA

Ms. Corrigan recently transitioned from SingerLewak LLP where she was a partner and co-owner since 2015. She was a partner and co-owner at Jeffery, Corrigan & Shaw LLP from 1985 to 2015, a manager at Apodaca, Finocchiaro &

Company from 1978 to 1985, and a staff accountant at Swenson & Clark from 1977 to 1978.

Ms. Corrigan is a member of California Society of Certified Public Accountants, American Institute of Certified Public Accountants, and previously served on CBA's Enforcement Advisory Committee, Peer Review Oversight Committee, and Qualifications Committee. She is also a member of the California State Polytechnic University's Accounting Department Advisory Council and Advisory to the Audit Committee of Teen Challenge of Southern California.

Ms. Corrigan earned a Bachelor of Science degree from California State Polytechnic University in Pomona.

Her term end date is Nov. 26, 2021.

Mary M. Geong, CPA

Ms. Geong has been principal owner at Mary Geong, CPA since 2013 and financial advisor at HD Vest Financial Services since 1999. She held several positions at the Franchise Tax Board from 1994 to 2013, including tax auditor, audit supervisor, and program specialist.

Ms. Geong was manager of administration at World Savings and Loan from 1989 to 1994 and manager of accounting at the Federal Reserve Bank in San Francisco from 1984 to 1989. Ms. Geong is president of the Oakland Rotary Endowment and a member of the California Society of CPAs Statewide Committee of Taxation and Personal Financial Planning, Piedmont Asian American Club, East Bay Association of Enrolled Agents, Asian Real Estate Association of the East Bay, Ascend Pan-Asian Leaders, Northern California Chapter and Tax Aid.

Ms. Geong earned a Master of Business Administration degree in management and a Master of Science degree in taxation from Golden Gate University.

Her term end date is Nov. 26, 2021.

THANK YOU TO PEER REVIEW SURVEY PARTICIPANTS

Thank you to all who participated in CBA's recent Peer Review Survey. This information was tremendously valuable as CBA prepares a report due later in 2018 to the Legislature on its Peer Review Program. The survey helped CBA understand how firms benefitted from peer review, the difficulties experienced, and what corrective actions firms took. The survey results will help state leaders understand how peer review helps support CBA's consumer protection mission and increases an accounting firm's compliance with professional standards.

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FOLLOW CBA SOCIAL MEDIA

ACCOUNTS FOR CONVENIENT

UPDATES

If you use Facebook, Twitter, or Linkedin to keep up with up your relatives, friends, and colleagues, consider following the CBA's social media accounts to get important updates on changes in CBA laws or processes. Since social media is a very rapid communication platform, you could be among the first to learn about important changes.

Also, CBA responds to questions and comments received through social media, so it is a convenient way to get quick answers and guidance.

To find CBA on Facebook and Linkedin, search for "California Board of Accountancy." CBA's Twitter account is @CBANews.

CANNABIS INDUSTRY INFORMATION AVAILABLE ON CBA'S WEBSITE

Since California legalized the recreational use of cannabis in 2016, CBA has been contacted by licensees seeking a position statement that discusses the rendering of professional accounting services to businesses in the cannabis industry. CBA does not issue such statements, which are effectively legal opinions. In this state, the California attorney general is the only official authorized to issue legal opinions on behalf of a state agency.

CBA WANTS TO HEAR FROM YOU

CBA wants to hear from consumers, applicants, licensees, and other stakeholders regarding how it can improve the services provided. CBA uses the Stakeholder Satisfaction Survey as an important tool to receive feedback and allow stakeholders to express their thoughts on their interactions with CBA staff.

CBA management reviews the comments received and uses them to help shape its priorities and determine training needs for staff.

Presently, CBA has no position on this issue. Licensees may wish to consider consulting with their legal counsel to assess the risk factors and make their own determination whether to engage in services for clients in the cannabis industry.

CBA has developed a webpage to share cannabis-related information developed by various state and federal agencies. To view the webpage, visit www.cba.ca.gov and select the "Licensees" link, then select "Cannabis Industry Information."

Please take a moment to tell CBA about the service you received, or any other topic you wish to comment on related to CBA. All responses can be anonymous.

To access the survey, visit www.cba.ca.gov and under "Quick Hits," select the "CBA Stakeholder Feedback" link.

www.cba.ca.gov

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CALIFORNIA

BOARD OF

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Newsletter

UNDER THE DOME

The California Legislature adjourned for the year on Aug. 31, 2018. Throughout 2018, CBA was very active in the legislative process. Here are a few bills CBA has taken positions on that may be of interest to licensees and other stakeholders.

Assembly Bill 2138 (Chiu/Low)

CBA's Position: Oppose, Unless Amended

Summary: This bill significantly limits a licensing board's authority to consider an individual's history of unprofessional conduct and criminal activity when evaluating an application for licensure. Except for certain serious felonies or financial crimes, the bill prohibits a licensing board from considering crimes committed by an applicant more than seven years prior to the date of application.

Governor Brown sign,ed this bill into law.

Senate Bill 795 (Galgiani)

CBA's Position: Support

Summary: This bill makes permanent CBA's mobility program, which allows qualified out-of-state licensees to practice public accountancy in California without providing notice or paying a fee. The program was previously scheduled to end Jan. 1, 2019.

CBA's report on the program, California's Mobility Program for Accountancy - Implementation, Enforcement and Its Consumer Benefits, is available at www.cba.ca.gov.

Governor Brown sign,ed this bill into law.

Senate Bill 1492 (Senate Business, Professions and Economic Development Committee)

CBA Position: Support

Summary: This bill includes three changes to the Business and Professions Code relevant to CBA. The first two proposals include amendments to the law that remove or replace outdated language.

The third proposal adds Business and Professions Code section 5100.1, stating that in certain causes for

discipline against a licensee, CBA shall rely upon the findings or events as stated in a certified or true and correct disciplinaty action of another agency.

Governor Brown signed this bill into law.

For a complete list of all legislation CBA took action on during the 2017-18 legislative session, go to

www.cba.ca.gov, then under the "Quick Hits" section, click

"Laws and Rules," then select "Pending Legislation."

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YOUR FEES AT WORK

Every year, CBA is appropriated a maximum amount of funding to carry out its mission of consumer protection. These amounts are based on the prior year's budget and are then adjusted to account for any program changes and administrative adjustments approved or ordered by the Department of Finance. CBA's total budget for fiscal year 2017-18 was $14,089,000.

CBA allocates its budget to various organizational units to best attain its consumer protection goals while also striving to provide the best customer service to its stakeholders. The chart below depicts all of the organizational units comprising CBA and their associated funding levels for 2017-18.

FY 2017/18 Allocations Total Budget: $14,089,000

Renewal $1,474,028 - 10.5% Administration

LicensingAdministration $655,124 - 4.6%

Initial Licensing $1,474,028 - 10.5%

Executive $491,343 - 3.5%

Exam __,,,-$818,905 - 5.8% ------

$3,013,568 - 21.4%

Board $184,000 - 1.3%

Enforcement $5,978,004 - 42.4%

FUTURE MEETINGS

Nov. 15-16, 2018 CBA and Committee Meetings Double Tree by Hilton Hotel -

San Diego Downtown

1646 Front St.

San Diego, CA 92101

(619) 239-6800

Dec. 6, 2018 Enforcement Advisory Committee Marriott Fullerton

2701 NutwoodAve.

Fullerton, CA 92831

(714) 738-7800

Dec. 7, 2018 Peer Review Oversight Committee California Board of Accountancy

2450 Venture Oaks Way, Suite 300

Sacramento, CA 95833

(916) 263-3680

Jan. 17-18, 2019 CBA and Committee Meetings California Board of Accountancy

2450 Venture Oaks Way,

Suite 300


(916) 263-3680

CBA and committee meetings are open to the public. Consumers, licensees, and all interested persons are encouraged to attend. As meeting locations are determined, they will be posted on the CBA website at www.cba.ca.gov under "Quick Hits," using the "CBA and Committee Meetings" link. Meeting locations are also available by calling the CBA office at (916) 263-3680. Public notices and agendas are posted to the website at least 10 days prior to meetings. All CBA meetings are webcast live and archived at www.cba.ca.gov.

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CALIFORNIA

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ENFORCEMENT PROCESS

When CBA receives a complaint, an investigation is conducted. Information regarding a complaint generally is gathered by enforcement staff, which could include a licensee's appearance before the CBA Enforcement Advisory Committee.

Following this investigation, a recommendation is made to either (1) close the case with no violation of the Accountancy Act or CBA Regulations; (2) require the licensee to take prescribed continuing education; (3) issue a citation and fine; or (4) refer the case to the Attorney General's Office for review and possible preparation of an accusation against the licensee or a statement of issues relating to the applicant.

If charges are filed against a licensee, a hearing may be held before an independent administrative law judge who submits a proposed decision to be considered by CBA, or the matter may be settled. CBA may either accept the proposed decision or decide the matter itsel£ Please note that CBA actions reported here may not be final. After the effective date of CBA's decision, the licensee may obtain judicial review of its decision. On occasion, a court will order a stay of CBA's decision or return the decision to CBA for reconsideration.

Copies of the accusations, decisions, and settlements regarding any of these disciplinary and/or enforcement actions are available on the CBA website, www.cba.ca.gov, or by sending a written request to:

California Board of Accountancy Attention: Disciplinary/Enforcement Actions 2450 Venture Oaks Way, Suite 300 Sacramento, CA 95833

Please state the licensee's name and license number, and allow 10 days for each request.

STANDARD TE RMS OF PROBATION

CBA may revoke, suspend, or impose probation on a license for violation of applicable statutes or regulations. In addition to any case-specific terms of probation, the standard probationary terms include:

• Obey all federal, California, other state, and local laws, including those rules relating to the practice of public accountancy in California.

• Submit, within 10 days of completion of the quarter, written reports to CBA on a form obtained from CBA. The respondent shall submit, under penalty of perjury, such other written reports, declarations, and verification of actions as are required. These declarations shall contain statements relative to respondent's compliance with all the terms and conditions of probation. Respondent shall immediately execute all release of information forms as may be required by CBA or its representatives.

• During the period of probation, appear in person at interviews or meetings as directed by CBA or its designated representative, provided such notification is accomplished in a timely manner.

• Comply with the terms and conditions of the probation imposed by CBA, and cooperate fully with representatives of CBA in its monitoring and investigation of the respondent's compliance with probation terms and conditions.

• Be subject to and permit a "practice investigation" of the respondent's professional practice. Such "practice investigation" shall be conducted by representatives of CBA, provided notification of such review is accomplished in a timely manner.

• Comply with all final orders resulting from citations issued by CBA.

• In the event respondent should leave California to reside or practice outside this state, respondent must notify

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ENFORCEMENT PROCESS CONTINUED FROM PAGE 8

CBA in writing of the dates of departure and return. Periods of non-California residency or practice outside the state shall not apply to reduction of the probationary period, or of any suspension. No obligation imposed herein, including requirements to file written reports, reimburse CBA costs, or make restitution to consumers, shall be suspended or otherwise affected by such periods of out-of-state residency or practice, except at the written direction of CBA.

• If respondent violates probation in any respect, CBA, after giving respondent notice and an opportunity to be heard, may revoke probation and carry out the disciplinary and/or enforcement order that was stayed. If an accusation or a petition to revoke probation is filed against respondent during probation, CBA shall have continuing jurisdiction until the matter is final, and the period of probation shall be extended until the matter is final.

• Upon successful completion of probation, respondent's license will be fully restored.

E NFORCE ME NT DE FINITIONS

Accusation A formal document that charges violation(s) of the California Accountancy Act and/or CBA Regulations by a licensee. The charges in the accusation are allegations. Allegations are not a final determination of wrongdoing and are subject to adjudication and final review by CBA pursuant to the Administrative Procedure Act.

Cost Recovery The licensee is ordered to pay CBA certain costs of investigation and prosecution including, but not limited to, attorney's fees.

Default Decision The licensee failed to file a Notice of Defense or has otherwise failed to request a hearing, object, or otherwise contest the accusation. CBA takes action without a hearing based on the accusation and documentary evidence on file.

Effective Date The date the disciplinary decision becomes operative.

Probation The licensee may continue to engage in activities for which licensure is required, under specific terms and conditions.

Reinstatement A revoked license that is restored, not sooner than one year from the date of revocation, to a clear or inactive status after petition to and approval by CBA. Reinstatement may include probation and/or terms and conditions.

Revocation The individual, partnership, or corporation no longer is licensed as a result of a disciplinary action.

Stayed The action does not immediately take place and may not take place if the licensee complies with other conditions (such as a probation term).

Stipulation The matter is negotiated and settled without going to hearing.

Surrendered The licensee has surrendered the license. The individual, partnership, or corporation no longer is licensed. CBA, however, may impose discipline against a surrendered license in certain circumstances. Surrender also may require certain conditions be met should the former licensee ever choose to reapply for licensure.

Suspension The licensee is prohibited for a specific period of time from engaging in activities for which licensure is required.

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CALIFORNIA

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ENFORCEMENT ACTIONS

C PA R EVOCAT I O N S T H R O U G H S E PT . 4, 2 0 1 8

AYLWA R D, W I LL IAM KEVI N C h e rry Va l l ey, C a l i f. (CPA 47025)

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Revocat ion of CPA l icense, via defau l t dec is ion .

Effective J u n e 2 5 , 2018

CAUSES FOR DISCIPLINE: Accusat ion No. AC-201 8-63 conta ins the fo l l ow ing a l l egat ions : ( 1 ) unp rofess iona l conduct-convict ion of su bstant ia l l y related cr i me; (2) unp rofess iona l conductfiscal d ishonesty; and (3) u n p rofess iona l conductem bezz lement/misappropr iat ion of funds .

M r. Aylwa rd is subject to d i sc i p l i na ry act ion i n that on or a bout Dec . 1 9, 2017, he was convicted on h is g u i l ty p lea of v io la t i ng Pena l Code sect ions 504/514 (em bezz lement of pub l i c funds), a fe lony, and Pena l Code sect ion 424(a)(1) (m isappropr iat ion of pub l ic funds), a fe lony.

M r. Aylwa rd is subject to d i sc i p l i na ry act ion in that he engaged in f iscal d i shonesty by d ivert i ng and concea l i ng pub l i c funds .

FOR VIOLATIONS OF: Bus iness and Profess ions Code, Div is ion 3 , Chapter 1 , § 5100(a), ( i) , and (k).

CASTRO, CAR LOS A . Bu rba n k, C a l i f. (CPA 9 0 7 1 4)


Effective Ju ly 5 , 2018

CAUSES FOR DISCIPLINE: Accusat ion No. AC-201 8-32 conta ins the fo l l owing a l l egat ions : ( 1 ) pract ic ing without a perm it; (2) d ishonesty; (3) wi l l fu l ly v io lat i ng the Accou ntancy Act; (4) knowing prepa rat ion , pub l icat ion, or d issemi nat ion of fa lse, fraudu lent , o r materia l l y m is lead i ng fi nanc ia l documents; (5) obta i n i ng money by fraudu lent means or fa lse pretenses; (6) improper ly using CPA des ignat ion ; and (7) advertis i ng/so l ic i t ing i n a fa lse , m is lead ing manner.

M r. Castro is subject to d isci p l i na ry act ion i n that he engaged i n the pract ice of accou nta ncy without a va l id permit .

M r. Castro is subject to d isci p l i na ry act ion i n that he comm itted acts of d ishonesty when he obta ined a fee from a c l ient after prepa r ing and fi l i ng a c l i ent 's tax returns wh i le h is l icense was de l i nquent and d id not have other author ity to do so , and advert ised and so l ic ited bus i ness to perform account ing services us ing the CPA des ignat ion .

M r. Castro is subject t o d isci p l i na ry act ion i n that h e w i l l fu l ly v io lated a su bdiv is ion o f t h e Accou ntancy Act a s descr ibed here i n .

M r. Castro is subject to d isci p l i na ry act ion i n t ha t he knowi ng ly p repa red, pub l ished, or d issem i nated fa lse, fraudu lent , o r materia l l y m is lead i ng fi nanc ia l statements, reports, or i nformat ion when he improper ly used the CPA des ignat ion i n advertis i ng and so l ic i t ing bus iness to perform account ing services.

M r. Castro is subject to d isci p l i na ry action i n that he obta i ned money or other va luab le cons iderat ion by fraudu lent means or fa lse pretenses when he obta i ned a fee from a c l ient after prepa r ing and fi l i ng a c l i ent 's tax returns wh i le his l icense was de l i nq uent and did not have other author ity to do so, and advert ised and so l ic ited bus i ness to perform account ing services us ing the CPA des ignat ion .

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CPA REVOCATIONS THROUGH SEPT. 4, 2 0 1 8

M r. Castro is subject to d isci p l i na ry act ion i n that he i m p roper ly and u n lawfu l ly des ignated h i mself as a cert if ied pub l i c accou nta nt and used the abbreviat ion "CPA" when h i s l i cense was i n "de l i nq uent" status .

M r. Castro is subject to d isci p l i na ry act ion i n that he advertised and so l i cited bus i ness i n a fa lse, fra u d u lent, and m is lead ing manner as descr ibed a bove.

FOR VIOLATIONS OF: Bus i ness and Profess ions Code, D iv is ion 3, Chapter 1 , §§ 5050, 5055, 5 100(c), (g), (j), and (k) . Ca l i forn ia Code of Reg u lat ions , T i t le 16 , D iv is ion 1, § 63 .

C H E N , TO N I TO N G H a c i e n d a H e i g hts , Ca l i f. (CPA 7 3 6 6 3 )

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Revocation of CPA l icense, via defau l t dec is ion .

Effective Sept. 4, 2018

CAUSE FOR DISCIPLINE: Accusat ion No. AC-201 8-1 7 conta i ns the fo l lowing a l l egat ions : ( 1 ) convict ion of a su bsta nt ia l ly related cr i me; (2) d i shonesty and fraud ; (3) f iscal d ishonesty or breach of fiduc ia ry respons i b i l ity; (4) em bezz lement, theft, o r m isappropr iat ions of funds ; (5) i m posit ion of d i sci p l i n e by the U n ited States Secu r it ies and Exchange Com m iss ion (SEC) ; (6) d isci p l i na ry act ion by a ny agency of the federa l government; (7) suspens ion of r ight to practice before governmenta l body or agency; and (8) fa i l u re to report events .

Ms. Chen i s subject to d isci p l i na ry act ion i n that she was convicted of a cr ime su bsta nt ia l ly related to the qua l if icat ion , funct ions , and dut ies of a cert i f ied pub l i c accou ntant . S pecif ica l ly, Ms . Chen was convicted of one count of w i re fra u d .

Ms . Chen is subject to d isci p l i na ry act ion i n that she d ishonestly and fra u d u lent ly m isappropriated approximately $372,585 from vict i m i nvestors.

Ms. Chen is subject to d isci p l i na ry action i n that she knowi ng ly com m itted f iscal d ishonesty or breached her fi duc ia ry respons ib i l i ty by m isa ppropr iat ing approximately $372,585 from vict im i nvestors.

Ms. Chen is subject to d isci p l i na ry act ion i n that she knowi ng ly em bezzled and m isappropr iated approxi mately $372,585 from vict im i nvestors.

Ms. Chen is subject to d isci p l i na ry act ion i n that she was d isc i p l i ned by the S EC on J u ly 8 , 2016 , i n the proceed ing t i t led I n the M atter of Ton i Tong Chen , CPA. Ad m in i strative Proceed ing F i l e No . 3-1 7329.

Ms. Chen is subject to d isci p l i na ry act ion i n that she was d isc i p l i ned by the S EC, a n agency esta b l ished by the federa l government .

Ms . Chen i s subject to d i sc i p l i na ry act ion i n that her r ight to pract ice before a government body or agency was suspended or revoked .

Ms . C h e n is subject t o d isci p l i nary act ion i n that s h e fa i led to report i n wr i t ing to CBA with i n 30 days of her g u i lty p lea and the cancel lat ion, revocat ion, or suspens ion of the r ight to practice as a certif ied publ ic accou ntant before the SEC.

FOR VIOLATIONS OF: Bus i ness and Profess ions Code, D iv is ion 1, Cha pter 1 , § 141 ; D iv is ion 1 . 5 , Cha pter 3 § 490; D iv is ion 3 , Cha pter 1 , §§ 5063(a)(l ) and (a) (3), 5 100(a), (c), (h), ( i ), (k) and ( I ) . Ca l iforn ia Code of Reg u lat ions , T it le 1 6, D iv is ion 1 , § 99.


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HART, THO MAS Pasad e n a , C a l i f. (CPA 56052)

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Revocat ion of CPA l i cense, via defau l t dec is ion .

Effective Apri l 30, 201 8

CAUSE FOR DISCIPLINE: The fo l l owing g rounds for d isci p l i ne a re a l leged in the Pet i t ion to Revoke Probat ion .

PROBATION VIOLATION: (1) fa i l u re to submit written reports; (2) fa i l u re to comp lete eth ics conti nu i ng educat ion (CE); (3) fa i l u re to comp lete reg u latory review cou rse; (4) fa i l u re to comp lete and provide proper documentat ion of CE cou rses; and (5) fa i l u re to comp ly with probat ion by fa i l i ng to subm it qua rterly reports .

LEVI N E, PAU L Wood l a n d H i l l s , C a l i f. (CPA 1 5 9 86)

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Revocat ion of CPA l i cense, via st ipu lated sett lement .

Effective June 25, 2018

CAUSES FOR DISCIPLINE: Accusat ion No. AC-2017-27 conta ins the fo l lowing a l l egat ions : ( 1 ) w i l l fu l v io lat ion of Accou nta ncy Act and CBA reg u lat ions ; (2) d ishonesty, fraud ; (3) knowing prepa rat ion , pub l icat ion, or d issemi nat ion of fa lse, fraudu lent, o r materia l l y m is lead ing i nformat ion ; and (4) obta i n i ng money or other th ings of va l ue by fraudu lent means or fa lse pretenses.

M r. Lev ine i s subject t o d isc ip l i na ry act ion i n that M r. Lev ine engaged i n the pract ice of pub l i c accountancy i n th i s state without ho ld ing a va l id perm i t to p ract ice pub l i c accou nta ncy. M r. Lev ine used the t it le "cert if ied pub l i c accou ntant" and i t s abbreviat ion "CPA" on letterhead, bus i ness cards, and tax documents without hold ing a cu rrent cert if ied pub l i c accou ntant certif i cate. M r. Lev ine advertised or used other forms of so l ic itat ion i n a matter that is fa lse, fraudu lent, and mis lead ing .

M r. Lev ine i s subject to d isc ip l i na ry act ion i n that M r. Lev ine engaged i n the unprofess iona l conduct of fraud and was d i shonest w i th c l ients when he knowing ly he ld h i mself out and s ig ned tax retu rns as a cert if ied publ ic accou ntant whi le not be ing the ho lder of a va l i d cert if ied pub l ic accou ntant certif icate.

M r. Lev ine is subject to d i sci p l i na ry action i n that M r. Lev ine knowi ng ly p repa red, pub l i shed, or d issem i nated fa lse, fraudu lent, o r materia l l y m is lead ing fi nanc ia l statements, reports, or i nformat ion . In part icu l a r, M r. Lev ine he ld h imself out as a cert if ied pub l ic accou ntant when he was not the ho lder of a va l id cert if ied pub l ic accou ntant certif icate. H e a l so s ig ned tax returns that were fi led with the I nterna l Revenue Service that fa lse ly stated he was a cert if ied pub l ic accou ntant .

M r. Lev ine i s subject to d isc ip l i na ry act ion i n that M r. Lev ine obta i ned money or other va luab le cons iderat ion by fraudu lent means or fa lse pretenses. I n pa rt icu l a r, M r. Lev ine he ld h i mself out as a cert if ied pub l i c accou ntant and accepted money or va luab le cons iderat ion to prepa re two tax retu rns, when , i n fact, he was not the ho lder of a va l i d cert if ied pub l i c accou ntant certif i cate at the t ime of the engagements .

FOR VIOLATIONS OF: Bus i ness and Profess ions Code, D iv is ion 3 , Chapter 1 , §§ 5050(a), 5055, 5 100(c), (g), (j), (k), and 5121 . Ca l iforn ia Code of Regu lat ions, T it le 1 6, D iv is ion 1 , § 63 .


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U P D A T E S P R I N G /S U M M E R 2 0 1 8

CPA REVOCATIONS T H R O U G H S E PT. 4, 2 0 1 8

MALCO LM ACCOU NTANCY CPAS LLP San D i ego , C a l i f. ( PA R 7 1 2 9)

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Revocat ion of CPA partnersh ip l i cense, via st i pu lated sett lement .


CAUSES FOR DISCIPLINE: Accusat ion No. AC-2018-56 conta ins the fo l lowing a l l egat ions : ( 1 ) repeated acts of neg l igence; (2) i nsuffic ient aud it documentation ; (3) report fa i l i ng to conform to professiona l sta ndards; and (4) fa i l u re to comp ly with professiona l sta ndards .

Ma lco l m Accou nta ncy CPAs LLP is subject to d isci p l i na ry act ion i n that Ma lco l m Accou nta ncy CPAs LLP engaged i n repeated acts o f neg l igence when it performed a n aud it of an emp loyee benefit p lan for the yea r ended Dec. 31, 2013, wh ich depa rted from the app l icab le profess iona l sta ndards and that i nd icated a lack of com petency i n the pract ice of pub l ic accountancy.

Ma lco l m Accou nta ncy CPAs LLP is subject to d isci p l i na ry act ion i n that the aud it docu mentat ion d id not conta i n suffic ient appropr iate aud it evidence to enab le a reviewer with releva nt knowledge and exper ience, havi ng no prev ious connect ion with the aud it engagement, to understa nd the natu re, t im ing , extent, and resu l ts of procedu res performed, evidence obta i ned, conc lus ions reached, and to determ ine the ident ity of the persons who performed and reviewed the work.

Ma lco l m Accou nta ncy CPAs LLP is subject to d isci p l i na ry act ion i n that Ma lcom Accou nta ncy CPAs LLP issued a report with a n unqua l i f ied op in ion that was u nsupported by aud it documentat ion and that fa i l ed to conform to professiona l sta ndards .

Ma lco l m Accou nta ncy CPAs LLP is subject to d isci p l i na ry act ion i n that Ma lco l m Accou nta ncy CPAs LLP fa i led to comply with a l l app l icab le profess iona l sta ndards i n the i r aud it engagement, i nc lud ing Genera l ly Accepted Aud i t ing Standards (GAAS) and Emp loyee Ret i rement I ncome Secur ity Act (ER ISA) req u i rements .

FOR VIOLATIONS OF: Bus iness and Profess ions Code, D iv is ion 3 , Chapter 1 , §§ 5062, 5097, 5 100(c), (e), and (g). Ca l iforn ia Code of Regu lat ions , T i t le 16 , D iv is ion 1, § 58 .

M E RLO, AMY MAR I E C h i co , C a l i f. (CPA 95349)


Effective Sept. 4 , 201 8

CAUSE FOR DISCIPLINE: Accusat ion No. AC-2018-59 conta ins the fo l lowing a l l egat ions : ( 1 ) d ishonesty, g ross neg l igence, and repeated neg l igent acts; (2) obta i n i ng money by fa lse pretenses; (3) fa i l u re to comp ly with sta ndards; (4) fa i l u re to comp ly with peer review requ i rements; (5) fa i l u re to respond to CBA i nqu i ry; and (6) wi l l fu l v io lat ion of the code.

Ms. Mer lo is subject to d isci p l i na ry act ion in that she was d i shonest and com mitted repeated neg l igent acts when she was engaged to prepare a n aud it for Cemetery D istr ict P, and to prepa re a review report for Fac i l i ty N , and accepted payment for those account ing services, but d id not prepa re the aud it and review report.

Ms. Mer lo is subject to d isci p l i na ry act ion in that she accepted $1 ,220 from Cemetery D istr ict P after represent ing that she wou ld perform the preparat ion services of its aud it , and $1 , 875 from F. B . after represent ing that she wou ld prepa re the review report for Fac i l ity N when, i n fact, she d id not prepa re the aud it or review report .

C O N T I N U E D O N PAG E 14

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CALIFORNIA

BOARD OF

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Ms . Mer lo is subject to d isci p l i na ry act ion i n that she fa i led

to comply with profess iona l standards, specifica l ly the

Amer ican I nst itute of Cert if ied Pub l ic Accou ntants Code

of Profess iona l Eth ics , i n the performa nce of the aud it for

Cemetery D istr ict P, and review for Faci l i ty N .

M s . Mer lo i s subject t o d isci p l i na ry act ion i n that s h e fa i led

to en ro l l and part ic i pate i n a peer review accepted by a

Board-recogn ized peer review program with i n 1 8 months

of her fi rst account ing and aud it i ng service performed.

Ms . Mer lo is subject to d isci p l i na ry act ion i n that she fa i led

to respond to CBA's i n q u i r ies rega rd i ng the conduct

descr ibed above.

Ms. Mer lo is subject to d isci p l i na ry act ion in that she

comm itted repeated neg l igent acts , fa i led to comply

with profess iona l standards , obta i ned money by fa lse

pretenses, fa i l ed to complete peer review, and fa i l ed to

respond to CSA i n q u i r ies .

FOR VIOLATIONS OF: Bus iness and Profess ions Code, D iv is ion 3, Chapter 1 ,

§§ 5076, 5100(c), (g ) and (k) . Ca l iforn ia Code of

Regu lat ions , T it le 16, D iv is ion 1, §§ 40, 41 , 52 and 58 .

RAFALOVICH, STEVEN Coron a D e l M a r, C a l i f.

(CPA 1 1 1249)

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Revocation of CPA l i cense, via defau lt dec is ion .

Effective Sept. 4, 201 8

CAUSE FOR DISCIPLINE: Accusat ion No. AC-201 8-3 conta ins the fo l l ow ing

a l l egat ions : ( 1) convict ions of cr i mes su bsta nt ia l ly re lated

to the qua l i f icat ion, funct ions , and d ut ies of a cert if ied

pub l i c accou ntant; and (2) fa i l u re to report convict ions .

M r. Rafa lovich i s subject to d isc i p l i na ry act ion i n that

he was convicted of cr i mes su bsta nt ia l ly re lated to the

qua l i f icat ions, funct ions , and dut ies of a cert if ied pub l i c

accou ntant . Specif ica l ly, M r. Rafa lovich was convicted

on his plea of no lo contendere to crim i na l th reats

(fe lony), d i sobeyi ng a domest ic re lat ions cou rt order

(m isdemea nor) . He was a lso convicted on h i s p lea of g u i lty

to possess ion of a cane sword (fe lony) .

M r. Rafa lovich is subject to d isc i p l i na ry act ion i n that he

fa i led to report h i s convict ions to CSA with i n 30 days.

FOR VIOLATIONS OF: Bus iness and Profess ions Code, D iv is ion 1 .5 , Chapter 3

§ 490; D iv is ion 3, Cha pter 1 , §§ 5063(a)( l ) and 5100(a).

RUGLEY, GARY A. S a n D i m a s , C a l i f.

(CPA 53066)

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Revocation of CPA l i cense, via defau lt dec is ion .


CAUSE FOR DISCIPLINE: Accusat ion No. AC-2018-42 conta ins the fo l lowing

a l l egat ions : ( 1) fa lse statement on l i cense renewa l

app l icat ion ; (2) wi l l fu l v io lat ion of CE requ i rements; (3)

practice without a perm it; (4) fa i l u re to meet mandatory

CE requ i rements; and (5) fa i l u re to comply with citat ion .

M r. Rug ley is subject to d isci p l i na ry act ion i n that he

attem pted to secu re a renewa l l icense i n a n "active" status

th roug h fraud , deceit , knowing misrepresentat ion of fact

or by knowing ly om itt ing a mater ia l fact with rega rd to the

complet ion of CE req u i red for l i cense renewa l .

M r. Rug ley i s s u bject t o d i sc i p l i n a ry act ion i n that he

fa i l ed to meet the CE req u i rements when renew ing h i s

cert i fi cate i n a n "act ive" status for the renewa l per iod that

ended M a rch 3 1 , 2013 , and the renewa l per iod that ended

M a rch 3 1 , 201 5 .


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M r. Rug ley is subject to d isci p l i na ry act ion i n that he he ld h i mself out as a cert if ied pub l i c accou nta nt when h i s l i cense was de l i nquent .

M r. Rug ley is subject to d isci p l i na ry act ion i n that he fa i l ed to com p ly with Citat ion O rder No. CT-201 5-86, wh ich ordered to pay a $1 ,750 f ine , d i scont i nue ho ld ing h i mself out as a CPA u nt i l h i s l i cense was act ive, and to provide docu mentat ion regard i ng comp let ion of req u i red CE.

FOR VIOLATIONS OF: Bus i ness and Profess ions Code, D iv is ion 1 .5 , Chapter 3 § 498; D iv is ion 3, Cha pter 1 , §§ 5050(a), 5 100(b) and (g). Ca l iforn ia Code of Reg u lat ions , T it le 1 6, D iv is ion 1 § 87, 89, 94, and 95 .4 .

ZHANG, J U N Fremont , Ca l i f. (CPA 1 3 2 747)

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Revocation of CPA l icense, via defau l t dec is ion .


CAUSES FOR DISCIPLINE: Accusat ion No. AC-201 8-38 conta i ns the fo l lowi ng a l l egat ions : ( 1 ) w i l lfu l v io lat ion of Bus i ness and Profess ions Code sect ion 5063; and (2) i m posit ion of d isc i p l i ne, a pena lty, and/or a sanct ion by the Pub l i c Company Account ing Overs ight Boa rd (PCAO B).

M r. Zhang is subject to d isci p l i na ry act ion in that the PCAO B i m posed d isci p l i ne, a pena lty, and/or a sanct ion on h i m at a t ime when he was (a) associated with a reg istered pub l i c account ing fi rm, and/or (b) the ho lder of a perm it, cert if i cate, l i cense, or other authority to pract ice pub l i c accou nta ncy i n Ca l iforn ia .

M r. Zhang is subject to d isci p l i na ry act ion i n that he w i l l fu l ly v io lated sect ion 5063, su bd iv is ion (b)(5) of the Accou nta ncy Act by not report i ng i n writ i ng to the CBA the PCAO B's open ing or i n i t iat ion of its i nvest igat ion with i n 30 days o f t h e date M r. Z h a n g h a d knowledge o f that i nvest igat ion .

FOR VIOLATIONS OF: Bus i ness and Profess ions Code, D iv is ion 3, Chapter 1 , §§ 5063(b)(5), 5 100(9) and ( I ) .

OTHER ENFORCEM ENT ACTIONS T H R O U G H S E PT . 4 , 2 0 1 8

BEAM ISH , ADRIAN D . Los Gatos, Ca l i f. (CPA 9 0 6 0 3 )

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Revocation stayed with th ree years' p robat ion , v ia st i pu lated sett lement .

M r. Bea m ish sha l l rei m b u rse the CBA $3 ,066 .55 for its i nvest igat ion and prosecut ion costs.

M r. Bea m ish sha l l comp lete fou r hours of CE in eth ics . The hours sha l l be completed with i n 180 days of the effective date of the CBA's dec is ion and order and a re i n add it ion to the CE req u i rements for re l icens i ng .

M r. Bea m ish sha l l comp lete a CSA-a pproved reg u latory review cou rse. The cou rse sha l l be comp leted with i n 180 days of the effective date of the CBA's dec is ion and order and is i n add it ion to the CE req u i rements for re l icens i ng .

M r. Bea m ish sha l l comp lete 1 6 hours of CE i n the subject a rea of aud its . The hours sha l l be comp leted with i n 180 days of the effective date of the CBA's dec is ion and order and a re i n add it ion to the CE req u i rements for re l icens i ng .

M r. Bea m ish sha l l fu l ly comply w i th the S EC's o rder i n F i l e No . 3-1 8160 .


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OTHER ENFORCEMENT ACTIONS T H R O U G H S E PT . 4, 2 0 1 8

M r. Bea m ish sha l l ma i nta in a n act ive l i cense status .


CAUSE FOR DISCIPLINE: Accusat ion No. AC-201 8-65 conta ins the fo l l owing a l l egat ion :

M r. Bea m ish is subject to d isci p l i na ry act ion i n that he was the subject of d isci p l i ne, pena lty a nd/or sanct ion by the SEC, which act ion a lso i nc luded suspens ion or revocat ion of h i s r ight to pract ice before the SEC for at least one yea r, and which act ion was based on reasons substant i a l ly related to the pract ice of pub l i c accountancy.

FOR VIOLATIONS OF: Bus iness and Professions Code, D iv is ion 1, Cha pter 1, § 141 ; D iv is ion 3 , Cha pter 1 § 5100(h), and ( I) .

B E RG E R, LEO LEO B E RG E R & ASSOCIATES Ta rza n a , C a l i f. (CPA 2 1 172 a n d FN P 1 429)

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Revocation stayed with th ree years' probat ion, v ia sti pu lated sett lement .

Leo Berger and Leo Berger & Associates sha l l re i m b u rse CBA $6,000 for its i nvest igat ion and prosecut ion costs .

M r. Berger sha l l comp lete fou r hours of CE in eth ics . The hours sha l l be completed with i n 180 days of the effective date of the CBA's dec is ion and order and a re in add it ion to the CE requ i rements for re l i cens i ng .

M r. Berger sha l l comp lete a CSA-approved reg u latory review cou rse. The cou rse sha l l be comp leted with i n 180 days of the effective date of the CBA's decis ion and order and is i n add it ion to the CE req u i rements for re l icens ing .

M r. Berger sha l l comp lete and provide proper documentat ion of 1 6 hours of CE i n the subject a rea of Statements on Sta ndards for Account ing and Review Services (SSARS). Th is sha l l be completed with i n one yea r of the effective date of the CBA's dec is ion and order. Th is sha l l be i n add it ion to CE requ i rements for re l icensi ng .

D u r i ng the per iod of probat ion , a l l review and comp i lat ion reports and work papers sha l l be subject to peer review by a CSA-recogn ized peer review program prov ider pu rsuant to Ca l iforn ia Bus i ness and Professions Code sect ion 5076 and Ca l iforn ia Code of Reg u lat ions Tit le 16 , D iv is ion 1 , Art ic le 6 , commenc ing with sect ion 38, at M r. Berger and Leo Berger & Associates' expense. The specif ic engagements to be reviewed sha l l be at the d i scret ion of the peer reviewer. With i n 45 days of the peer review report being accepted by a CSA-recog n ized peer rev iew prog ra m prov ider, M r. Berger and Leo Berger & Associates sha l l s ubm i t to CBA a copy o f t he pee r review report, i nc l ud i ng a ny mater ia ls document ing the prescr ipt ion o f remed ia l o r correct ion act ions i mposed by the CSA- recog n ized peer review program prov ider. M r. Berger and Leo Berger & Associates sha l l a lso subm it, if ava i l a b le , a ny materia l s document ing comp let ion of a ny or a l l of the prescr i bed remed ia l o r corrective act ions .

M r. Berger and Leo Berger & Associates sha l l be perma nent ly proh ib ited from engag ing i n and performing a ny aud its . Th is cond i t ion sha l l cont i nue u nt i l such t i me, if ever, M r. Berger and Leo Berger & Associates successfu l ly pet i t ion CBA for the rei nstatement of the ab i l i ty to perform a ny aud its .

M r. Berger and Leo Berger & Associates shal l ma inta i n act ive l i cense statuses.


CAUSE FOR DISCIPLINE: Accusat ion No. AC-2018-4 conta ins the fo l l owing a l l egat ions : ( 1 ) g ross and/or repeated acts of neg l igence; (2) i nadeq uate aud i t documentat ion; (3) report fa i l i ng to comply w i th profess iona l standards; (4) p ract ic ing without a perm it; (5) fa i l u re to comply with profess iona l standards; (6) fa i l u re to obta i n a peer- review report; (7)

C O N T I N U E D O N PAG E 1 7



fa lse/m is lead ing statements i n peer- review report ing; (8) provid i ng fa lse/i naccu rate responses regard ing CE hours; (9) fa i l u re to comply with CE ru les; ( 10) fa i l u re to comp ly w i th bas ic CE req u i rements.

M r. Berger and Leo Berger & Associates a re subject to d isci p l i na ry act ion i n that they comm itted acts const itut ing extreme departures f rom profess iona l sta ndards and g ross neg l igence.

M r. Berger and Leo Berger & Associates a re subject to d isci p l i na ry act ion in that they fa i led to proper ly document aud it procedures.

M r. Berger and Leo Berger & Associates a re subject to d isci p l i na ry act ion i n that they fa i l ed to issue a report which conforms to professiona l sta nda rds, upon complet ion of a comp i lat ion , review, or aud it of fi nanc ia l statements .

M r. Berger and Leo Berger & Associates a re subject to d isci p l i na ry act ion i n that they engaged i n the pract ice of pub l i c accountancy without a va l id permit d u r i ng the per iod between Feb. 1 , 2015 , and Ma rch 3 , 2017.

M r. Berger and Leo Berger & Associates a re subject to d isci p l i na ry act ion i n that they fa i led to comply with a l l a pp l icab le profess iona l standards i nc lud ing , b u t not l im ited to, Genera l ly Accepted Account ing Pr inc i p les (GAAP), Genera l ly Accepted Audit ing Sta ndards (GAAS), SSARS, Genera l ly Accepted Government Aud i t ing Standards (GAGAS), and the Un ited States H ous ing and Urban Deve lopment Conso l idated Audit G u ide .

M r. Berger and Leo Berger & Associates a re subject to d isci p l i na ry act ion i n that they fa i led to obta i n a peer review i n a t imely manner.

M r. Berger and Leo Berger & Associates a re subject to d isci p l i na ry act ion i n that they subm itted fa lse, fraudu lent, o r m is lead i ng statements i n support of the i r peer review report i ng .

M r. Berger and Leo Berger & Associates a re subject to d isci p l i na ry act ion i n that they provided fa lse and i naccu rate i nformat ion i n response to CSA quest ions and req uests for i nformat ion re lat ing to tota l n u m ber o f CE hours completed .

M r. Berger is subject to d isci p l i na ry act ion i n that he fa i l ed to comply with CE ru les .

M r. Berger is subject to d isci p l i na ry act ion i n that he fa i l ed to comply with basic CE ru les and req u i rements.

FOR VIOLATIONS OF: Bus iness and Professions Code, D iv is ion 3, Chapter 1 , §§ 5050, 5062, 5097, and 5100(c), (e) and (g). Ca l iforn ia Code of Regu lat ions, Tit le 1 6, D iv is ion 1 , §§ 40, 45(c), 52(d) , 58 , 87, and 94.

BE RMAN & CO M PANY, P.A. BE RMAN, E LL IOT REAVES Boca Raton , F la . (O F R 204)

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Su rrender of out-of-state f i rm reg istrat ion , via sti pu lated su rrender.

Berman & Company and M r. Berman sha l l pay the CSA for its costs of i nvest igat ion and prosecut ion i n the amount of $4,043.37 pr ior to issuance of a new or rei nstated reg istrat ion .

Effective Apri l 30, 2018

CAUSE FOR DISCIPLINE: Accusat ion No. AC-2017-73 conta ins the fo l l owing a l l egat ions :

M r. Berman and Berman & Company were d iscip l i ned by the SEC and denied the pr iv i lege of a ppea r ing or practic ing before the SEC as an accou ntant .

FOR VIOLATIONS OF: Bus iness and Professions Code, D iv is ion 1, Cha pter 1, § 141 ; D iv is ion 3 , Cha pter 1 , § 5100(h) and ( I) .


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OTHER ENFORCEMENT ACTIONS THROUGH SEPT. 4, 2 0 1 8

BRU N ER, DAVI D D E N N IS DAVI D D. B RU N E R CPA I N C. M e rced , C a l i f. (CPA 73235 a n d COR 5856)

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Revocat ion stayed with th ree years' probat ion, v ia st i pu lated sett lement .

M r. Bruner and David D. Bruner CPA I nc . sha l l jo i nt ly and severa l ly re imbu rse the CBA $1 1 , 125 for i t s i nvest igat ion and prosecut ion costs.

M r. Bruner sha l l comp lete fou r hours of CE i n eth ics . The hours sha l l be completed with i n 180 days of the effective date of the CBA's dec is ion and order and a re i n add it ion to the CE requ i rements for re l icensure .

M r. Bruner sha l l comp lete a CSA-a pproved reg u latory review cou rse. The cou rse sha l l be comp leted with i n 180 days of the effective date of the CBA's decis ion and order and is i n add it ion to the CE req u i rements for re l icensure .

M r. Bruner sha l l comp lete 24 hours of CE i n the subject a rea of aud its . The hours sha l l be comp leted with i n 180 days of the effective date of the CBA's decis ion and order and a re i n add it ion to the CE req u i rements for re l icensure .

Du r i ng and after the comp let ion of probat ion, M r. Bruner and Dav id D. Bruner CPA I nc . sha l l be permanently proh i bited from engag ing i n and perform ing any Employee Ret i rement I ncome Secur ity Act of 1 974 (ER ISA) aud its .

With i n 30 days of the effective date of the CBA's decis ion and order, M r. Bruner and David D. Bruner CPA I nc . sha l l submit to the CBA or i t s des ignee for i t s pr ior approva l a p lan of pract ice that sha l l be mon itored by a nother CPA who provides per iod ic reports to the CBA or its des ignee.

Du r i ng the per iod of probat ion , a l l aud it, review, and comp i lat ion reports and work pa pers sha l l be subject to peer review by a CSA-recog n ized peer review program provider pu rsuant to Ca l iforn ia Bus i ness and Profess ions Code sect ion 5076 and Ca l iforn ia Code of Regu lat ions T it le 1 6 , D iv is ion 1 , Art ic le 6, commencing with sect ion 38, at M r. Bruner 's expense. The specif ic engagements to be reviewed sha l l be at the d iscret ion of the peer reviewer. With i n 45 days of the peer review report be ing accepted by a CSA-recogn ized peer review program prov ider, M r. Bruner sha l l submit to the CBA a copy of the peer review report , i nc lud ing a ny mater ia ls document ing the prescr ipt ion of remed ia l o r correct ion act ions i mposed by the CSA-recogn ized peer review p rogram prov ider. M r. Bruner sha l l a lso subm it, if ava i l ab le, any mater ia l s document ing comp let ion of a ny or a l l of the prescr i bed remed ia l o r corrective act ions .

M r. Bruner and David D. Bruner CPA I nc . sha l l ma inta i n act ive l i cense statuses.


CAUSES FOR DISCIPLINE: Accusat ion No. AC-2017-1 02 conta ins the fo l lowing a l l egat ions : ( 1 ) g ross neg l igence and repeated neg l igent acts; (2) i nsuffic ient aud it documentation ; (3) aud it reports not i n comp l i a nce with standards; and (4) fa i l u re to comply with sta ndards .

M r. Bruner and Dav id D. Bruner CPA I nc . a re subject to d isci p l i na ry act ion i n that they issued reports demonstrat ing g ross neg l igence and repeated acts of neg l igence i n the performance and documentat ion of aud its . M r. Bruner and Dav id D. Bruner CPA I nc . repeated ly fa i l ed to comply with profess iona l sta ndards i nc lud ing GAAS, Statements on Aud i t ing Standards, GAGAS, Off ice of Ma nagement and Bus i ness (0 M B) C i rcu l a r A-133, and the ER ISA when they issued a n aud it report for c l ient C . F. H .C . I nc . , Sect ion 403(b) P lan , dated Apri l 14 , 2015, for the yea rs ended June 30, 2014, and June 30 , 2013 .


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M r. Bruner and Dav id D. Bruner CPA, I nc . a re subject to d isci p l i na ry action i n that they fa i l ed to document suffic ient appropr iate evidence to support aud ited fi nanc ia l statements or the op in ions rendered thereon .

M r. Bruner and David D. Bruner CPA, I nc . a re subject to d isc i p l i na ry act ion in that they fa i led to complete and issue aud it reports that conform to professiona l sta ndards .

M r. Bruner and Dav id D. Bruner CPA, I nc . a re subject to d isc i p l i na ry act ion in that they fa i led to comply with a l l a pp l icab le profess iona l standards i nc l ud i ng GAAS, ER ISA, GAGAS, and 0 M B Ci rcu l a r A-133 .

FOR VIOLATIONS OF: Bus iness and Profess ions Code, Div is ion 3 , Chapter 1 , §§ 5062, 5097, 51 00(c), (e), and (g). Ca l iforn ia Code of Regu lat ions , T i t le 16 , D iv is ion 1, § 58.

C E RETTO, M A R I O DANTE San D i ego , C a l i f. (CPA 1 06859)

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Revocat ion stayed with th ree years' probat ion and 90-day suspens ion , v ia st i pu lated sett lement .

Du r i ng the per iod of suspens ion , M r. Ceretto sha l l engage i n no act iv i t ies for wh ich cert ificat ion as a cert if ied pub l i c accou nta nt is req u i red .

M r. Ceretto sha l l re imbu rse CBA $1 ,545.58 for its i nvest igat ion and prosecut ion costs.

M r. Ceretto sha l l comp lete fou r hours of CE in eth ics . The hours sha l l be completed with i n the 90-day per iod of suspens ion and a re i n add it ion to the CE req u i rements for re l i cens i ng .

M r. Ceretto sha l l comp lete a CSA-approved reg u latory review cou rse. The cou rse sha l l be comp leted d u r i ng the 90-day period of suspens ion and is in add it ion to the CE req u i rements for re l icens i ng .

M r. Ceretto sha l l ma inta i n a n act ive l icense status .


CAUSES FOR DISCIPLINE: F i rst Amended Accusat ion No. AC-201 8-49 conta ins the fo l l ow ing a l l egat ions : ( 1) unp rofess iona l conductconvict ion of a cr ime su bsta nt ia l ly related; (2) u n p rofess iona l conduct-fisca l d ishonesty; (3) out-of-state d isc i p l i ne .

M r. Ceretto is subject to d isci p l i nary act ion i n that he was convicted on h is gu i l ty plea of v io lat i ng Tit le 34 U n ited States Code sect ion 5324(a)(3) (structu r ing tra nsact ions to evade report i ng req u i rements), a fe lony.

M r. Ceretto is subject to d isci p l i nary act ion in that he engaged i n f i sca l d i shonesty by structur ing fi nanc ia l transact ions to avo id federa l report i ng requ i rements .

M r. Ceretto is subject to d isci p l i nary act ion i n that on or a bout May 1 1 , 201 8, i n the case t it led I n the Matter of : M a rio Da nte Ceretto, Agency Cases #17-037, the O regon Board of Accou nta ncy issued a St ipu lated F i na l Order accept ing h is res ig nat ion of h i s cert if ied pub l i c accountancy certif i cate and permit i n l i eu of revocation .

FOR VIOLATIONS OF: Bus iness and Profess ions Code, Div is ion 1 .5 , Chapter 3, § 490; Div is ion 3 , Cha pter 1, §§ 5100(a), (d) and ( i ) .

C H R I SO PO U LOS, CARO L K. La J o l l a , C a l i f. (CPA 95443)

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Revocat ion stayed with th ree years' p robat ion , v ia st i pu lated sett lement .

Ms . Ch r isopou los sha l l rei mburse the CBA $2,000 for i ts i nvest igat ion and prosecut ion costs.

Ms. Ch r isopou los sha l l comp lete fou r hours of CE i n eth ics . The hours sha l l be comp leted with i n 180 days of the effective date of the CBA's dec is ion and order and a re in add it ion to the CE req u i rements for re l i censure .


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Ms . Ch r isopou los sha l l comp lete a CBA-a pproved reg u latory review cou rse. The cou rse sha l l be comp leted with i n 180 days of the effective date of the CBA's dec is ion and order and is i n add it ion to the CE requ i rements for re l i censu re.

D u r i ng and after the comp let ion of probation , Ms. Ch r isopou los sha l l be perma nently proh ib ited from engag ing i n and perform ing a ny aud its , reviews, comp i lat ions , or other attestat ion services.

Ms. Ch r isopou los sha l l ma inta i n an act ive l icense status.


CAUSES FOR DISCIPLINE: Accusat ion No. AC-2018-56 conta ins the fo l lowing a l l egat ions : ( 1 ) repeated acts of neg l igence; (2) i nsuffic ient aud it documentat ion; (3) report fa i l i ng to conform to profess iona l sta ndards; and (4) fa i l u re to comp ly with profess iona l sta ndards .

Ms . Ch r isopou los engaged i n repeated acts of neg l igence when she performed an aud it of an emp loyee benefit p lan for the yea r ended Dec . 3 1 , 2013 , wh ich depa rted f rom the a pp l icab le profess iona l standards and that i nd icated a lack of competency i n the pract ice of pub l ic accou nta ncy.

Ms . Ch r isopou los is subject to d isci p l i na ry act ion i n that t h e a u d i t docu mentat ion d id not conta i n suffic ient appropr iate audit evidence to enable a reviewer with re leva nt knowledge and exper ience, havi ng no p revious connect ion with the aud it engagement, to understand the natu re, t im ing , extent, and resu lts of p rocedu res performed, evidence obta i ned, conc lus ions reached, and to determine the identity o f the persons who performed and reviewed the work.

Ms . Ch r isopou los is subject to d isci p l i na ry act ion i n that she issued a report with a n unqua l if ied op in ion which was unsupported by aud it documentat ion and wh ich fa i l ed to conform to profess iona l standards .

Ms . Ch r isopou los is subject to d isci p l i na ry act ion in that she fa i l ed to comply with a l l app l ica b le profess iona l standards i n her aud i t engagement, i nc lud ing GAAS and ERISA req u i rements .

FOR VIOLATIONS OF: Bus iness and Professions Code, D iv is ion 3, Chapter 1 , §§ 5062, 5097, 5 100(c), (e), and (g). Ca l iforn ia Code of Regu lat ions, Tit le 16 , D iv is ion 1, § 58 .

CO N E, KE N N ETH RALPH Sac ra m ento, Ca l i f. (CPA 3 3 2 74)

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Revocation stayed with th ree years' probat ion, v ia st ipu lated sett lement .

M r. Cone sha l l rei mbu rse CBA $5,000 for its i nvest igat ion and prosecut ion costs.

M r. Cone sha l l comp lete fou r hours of CE in eth ics . The hours sha l l be completed with i n 180 days of the effective date of the CBA's dec is ion and order and a re in add it ion to the CE requ i rements for re l i cens i ng .

M r. Cone sha l l comp lete a CBA-approved reg u latory review cou rse. The cou rse sha l l be comp leted with i n 180 days of the effective date of the CBA's dec is ion and order and is i n add it ion t o t h e CE req u i rements for re l icensi ng .

M r. Cone sha l l comp lete and prov ide proper documentat ion of 24 hours of profess iona l educat ion cou rses i n the subject a rea of aud its, with at least e ight hours i n the subject a rea of aud it documentation , with i n 180 days of the effective date of the CBA's decis ion and order. Th is sha l l be i n add it ion to the CE req u i rements for re l i cens i ng .


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Dur i ng the per iod of probat ion , a l l aud it, review and comp i lat ion reports and work pa pers sha l l be subject to peer review by a board-recogn ized peer review program provider at M r. Cone's expense. The specif ic engagements to be reviewed sha l l be at the d iscret ion of the peer reviewer. With i n 45 days of the peer review report be ing accepted by a board-recog n ized peer review prog ra m provider, M r. Cone sha l l submi t to CBA a copy of the peer review report , i nc l ud i ng a ny mater ia ls document ing the prescr ipt ion of remed ia l o r corrective act ions i mposed by the board-recog n ized peer review program prov ider. M r. Cone sha l l a l so subm it, if ava i l a b le, a ny mater ia ls document ing comp let ion of a ny or a l l of the prescr i bed remed ia l o r corrective act ions .

M r. Cone sha l l ma i nta in a n act ive l i cense status .


CAUSES FOR DISCIPLINE: Accusat ion No. AC-201 8-1 0 conta ins the fo l lowi ng a l l egat ions : ( 1 ) g ross neg l igence; (2) repeated acts of neg l igence; (3) comp l i ance with standards; (4) aud i t docu mentat ion; (5) reports not conform ing to standards; (6) fa i l u re to obta i n and report peer review; (7) wi l l fu l v io lat ion of Accou ntancy Act.

M r. Cone is subject to d isc i p l i na ry act ion in that he comm itted g ross neg l igence by his conduct in i ssu ing the aud it report on the fi nanc ia l statements of Com pa ny H on or about Dec. 1 0, 2012, wh ich depa rts extremely from professiona l sta ndards .

M r. Cone is subject to d isc i p l i na ry act ion i n that h i s docu mentat ion for the 2014 review for Company R fa i led to comply with the profess iona l standards for rev iew engagements and the review s ign if icant ly depa rted from professiona l sta ndards .

M r. Cone is subject to d iscip l i nary action in that he repeatedly committed negl igent acts during his engagements with Company H , Company R, and Company S.

M r. Cone i s subject to d isc i p l i na ry act ion i n that h i s aud it and review documentat ion d id not provide a bas is for the reports that he issued for the aud it and review engagements . He fa i led to perform and document h i s procedu res to support h i s aud it and review reports. The aud it engagement that he performed d id not comply with GAAS. The review engagements that he performed d id not comply with SSARS.

M r. Cone i s subject to d isc i p l i na ry act ion i n that he fa i led to document h i s aud it procedu res i n compl ia nce with professiona l sta ndards, the Accou nta ncy Act, and CBA reg u lat ions .

M r. Cone i s subject to d isc i p l i na ry act ion i n that h i s reports did not conform to standards in that the documentat ion for the aud it and review engagements fa i l ed to provide a bas is for the reports that he issued and the compi lat ion report fa i led to identify the ent ity for wh ich the fi nanc ia l statements were completed.

M r. Cone i s subject to d isc i p l i na ry act ion i n that he fa i led to complete a peer rev iew as requ i red .

M r. Cone i s subject to d isc i p l i na ry act ion i n that he w i l l fu l ly and knowi ng ly provided fa lse i nformat ion to the CBA by i nd icat i ng that he was not subject to the peer review req u i rement when , i n fact, he was .

FOR VIOLATIONS OF: Bus iness and Profess ions Code, D iv is ion 3 , Chapter 1 , §§ 5062, 5076, 5097, and 5100(c), (e) and (g) . Ca l iforn ia Code of Regu lat ions , T it le 1 6, D iv is ion 1 , §§ 40, 41 , 45(c), 58, and 68 .2 .


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E R N ST, JAM ES H E R MAN JAM ES E R N ST ACCO U NT I N G S a nta Rosa , C a l i f. (CPA 3 0075, F N P 1 088)


M r. Ernst and Ja mes Ernst Account ing sha l l re imbu rse the CBA $10,000 for its i nvest igat ion and prosecut ion costs.

Dur i ng and after the period of probat ion , M r. Ernst and James Ernst Account ing sha l l be permanent ly proh ib ited from engag i ng i n and perform ing a ny nonprofit tax preparat ion and retu rn fi l i ng . Th i s cond i t ion sha l l cont i nue u nt i l such t i me, if ever, M r. E rnst and James Ernst Account ing successfu l ly pet i t ion the CBA for re i nstatement of the ab i l i ty to perform nonprofit tax preparat ion and fi l i ng .

M r. Ernst sha l l comp lete fou r hours o f CE i n eth ics . The hours sha l l be completed with i n 180 days of the effective date of the CBA's dec is ion and order and a re i n add it ion to the CE requ i rements for re l icensure .

M r. Ernst sha l l comp lete a CSA-a pproved reg u latory review cou rse. The cou rse sha l l be comp leted with i n 180 days of the effective date of the CBA's dec is ion and order and is i n add it ion t o t h e CE req u i rements for re l icensure .

M r. Ernst and Ja mes Ernst Account ing shal l ma i nta in act ive l i cense statuses.

Effective April 30, 2018

CAUSE FOR DISCIPLINE: Accusat ion No. AC-2017-61 conta i ns the fo l lowing a l l egat ions :

M r. Ernst and James Ernst Account ing com mitted repeated neg l igent acts, each resu l t i ng in a v io lat ion of app l icab le professiona l sta ndards that i nd icate a lack of competency i n the practice of pub l ic account ing or i n the performance of bookkeep ing operations .

M r. Ernst and Ja mes Ernst Account ing wi l l fu l ly fa i led to comply with pert i nent account ing sta ndards .

FOR VIOLATIONS OF: Bus iness and Profess ions Code, D iv is ion 3 , Chapter 1 , § 5100(c), and (g). Ca l iforn ia Code o f Reg u lat ions , T i t le 1 6 , D iv is ion 1 § 58.

ESC H , CHARLES FRAN KLI N Cathed ra l C i ty, C a l i f. (CPA 36585)


M r. Esch sha l l rei mbu rse CBA $3,200 for its i nvest igat ion and prosecut ion costs.

M r. Esch sha l l comp lete fou r hours of CE i n eth ics . The hours sha l l be completed with i n 180 days of the effective date of CBA's decis ion and order and a re i n add it ion to the CE requ i rements for re l i cens ing .

M r. Esch sha l l comp lete a CSA-a pproved reg u latory review cou rse. The cou rse sha l l be comp leted with i n 180 days of the effective date of CBA's dec is ion and order and i s i n add it ion t o t h e CE req u i rements for re l i cens ing .

M r. Esch sha l l comp lete and provide proper documentat ion of 1 6 hours of professiona l educat ion cou rses in the subject a rea of SSARS with i n 180 days of the effective date of the CBA's dec is ion and order. Th i s sha l l be i n add it ion to the CE requ i rements for re l i cens i ng .

M r. Esch sha l l ma i nta in a n act ive l i cense status .


CAUSES FOR DISCIPLINE: Accusat ion No. AC-201 8-41 conta ins the fo l lowing a l l egat ions : ( 1 ) repeated acts of neg l igence; (2) report fa i l i ng to conform to professiona l sta ndards; (3) fa i l u re to comply with profess iona l sta ndards .


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M r. Esch is subject to d isc i p l i na ry act ion i n that he engaged i n repeated acts of neg l igence when he performed compi lat ion and prepa rat ion engagements for CVE3 that conta i ned depa rtu res from industry standards and that i nd icate a lack of com petency i n the pract ice of pub l i c accountancy, as descr ibed i n the accusat ion .

M r. Esch is subject to d isc i p l i na ry act ion i n that h i s comp i lat ion engagement conta i ned departures from appropr iate report l anguage resu l t ing in fi nanc ia l statements that do not conform to profess iona l sta ndards .

M r. Esch i s subject to d isc i p l i na ry act ion i n that he fa i led to comply with a l l app l icab le professiona l sta ndards in h is comp i lat ion and preparat ion engagements, i nc l ud ing GAAP and SSARS.

FOR VIOLATIONS OF: Bus iness and Profess ions Code, Div is ion 3 , Chapter 1 , §§ 5062, 5100(c) and (g). Ca l iforn ia Code o f Reg u lat ions , T i t le 1 6 , D iv is ion 1 , § 58 .

GO LDMAN KU RLAN D AN D M O H I D I N LLP M O H I D I N , AH M E D E n c i n o, C a l i f. ; M oorpa rk, C a l i f. ( PA R 6552 a n d C PA 50267)


Goldman Ku r land and Moh id i n LLP and M r. Moh id i n sha l l jo i nt ly and severa l ly re imbu rse the CBA $2,308.66 for i ts i nvest igat ion and prosecut ion costs.

M r. Moh id in sha l l comp lete fou r hours of CE in eth ics . The hours sha l l be completed with i n 180 days of the effective date of CBA's decis ion and order and a re i n add it ion to the CE requ i rements for re l i censure .

M r. Moh id i n sha l l comp lete a CSA-approved regu latory review cou rse. The cou rse sha l l be comp leted with i n 180 days of the effective date of the CBA's decis ion and order and is i n add it ion to the CE req u i rements for re l icensure .

M r. Moh id i n sha l l comp lete 24 hours of CE i n the subject a rea of aud its . The hours sha l l be comp leted with i n 180 days of the effective date of CBA's decis ion and order and a re i n add it ion to the CE requ i rements for re l icensure .

Go ldman Ku r land and Moh id i n LLP and M r. Moh id i n sha l l fu l ly comply w i th PCAO B's order i n F i l e No . 1 05-201 6-027.

Go ldman Ku r land and Moh id i n LLP and M r. Moh id i n sha l l ma i nta in act ive l icense statuses.


CAUSE FOR DISCIPLINE: Accusat ion No. AC-2017-94 conta ins the fo l lowing a l l egat ion : ( 1) d isci p l i na ry act ion by a ny agency of the federa l government .

Goldman Ku r land and Moh id i n LLP and M r. Moh id i n a re subject to d isc i p l i na ry act ion i n that they were d isci p l i ned by PCAOB . Specifica l ly, on Dec. 5, 201 6, PCAO B issued a fi na l decis ion and order i m pos ing sanct ions aga i nst Go ldman Ku r land and Moh id i n LLP and M r. Moh id i n i n a matter t it led I n t h e Matter o f Go ldman Ku r land a n d Moh id i n L L P and Ahmed Moh id i n , PCAO B F i l e N o . 1 05-201 6-027. The order censu red Go ldman Ku r land and Moh id i n LLP, revoked Go ldman Ku r land and Moh id i n's f i rm reg istrat ion , and i m posed a $15 ,000 civi l money pena lty on the f irm; censu red Ahmed Moh id i n , CPA, barr i ng h im from be i ng a n associated person o f a reg istered pub l i c account ing fi rm, and i m posed a $ 15 ,000 civi l money pena lty on M r. Moh id i n .

FOR VIOLATIONS OF: Bus iness and Profess ions Code, Div is ion 3, Chapter 1, § 5100( 1 ) .

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HAM L IN , R ICHARD WAYN E A ptos, C a l i f. (CPA 2903 1 )

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Su rrender of CPA l icense, via sti pu lated surrender.

M r. Ham l i n sha l l pay the CBA for its costs of i nvestigat ion and prosecut ion i n the amount of $3,875 .98 pr ior to issuance of a new or re instated l icense.


CAUSE FOR DISCIPLINE: Accusat ion No. AC-201 8-29 conta ins the fo l lowing a l l egat ions :

M r. Ham l i n d id not possess a va l i d l i cense that wou ld a l low h im to pract ice pub l i c accountancy or use the desig nat ion "CPA." M r. Ham l i n pract iced publ ic accountancy whi le h is l i cense was exp i red .

M r. Ham l i n knowing ly s igned two aud it reports for emp loyee benefit p lans covered under the report i ng and d isc losure provis ions o f the ER ISA of 1 974 when he d i d not possess a va l i d l i cense that wou ld a l low him to pract ice pub l i c accou nta ncy or use the des ignat ion "CPA."

M r. Ham l i n fa i led to prov ide proof that he was en ro l l ed i n a peer- review prog ra m a nd/or fa i led to submi t a copy of the s ig ned engagement letter from h is boa rd-a pproved peer reviewer.

M r. Ham l i n fa i led to respond to CBA i nqu i r ies rega rd ing h is peer- review prog ra m .

FOR VIOLATIONS OF: Bus iness and Professions Code, D iv is ion 3, Chapter 1 , §§ 5050, 5055, 5076 and 5100(c), and (g) . Ca l i forn ia Code of Reg u lat ions, Tit le 1 6 , D iv is ion 1 , §§ 40, 41 , and 52.

HANSEN, DOUG LAS MACARTH U R Coro n a , C a l i f. (CPA 6 4065)


M r. Ha nsen sha l l reimbu rse CBA $1 ,407.81 for i ts i nvest igat ion and prosecut ion costs .

M r. Ha nsen sha l l comp lete fou r hours of CE i n ethics. The hours sha l l be completed with i n 180 days of the effective date of CBA's decis ion and order and a re i n add it ion to the CE requ i rements for re l icensi ng .

M r. Ha nsen sha l l comp lete a CBA-a pproved reg u latory review cou rse. The cou rse sha l l be comp leted with i n 180 days of the effective date of CBA's decis ion and order and is i n add it ion to the CE requ i rements for re l icensi ng .

M r. Ha nsen sha l l comp lete and prov ide proper documentat ion of 1 6 hours of profess iona l educat ion cou rses i n aud it- related subject matter, with a m i n imum of e ight hours i n documentat ion req u i rements associated with aud its with i n 180 days of the effective date of CBA's decis ion and order. Th is sha l l be in add it ion to the CE req u i rements for re l icensi ng .

Du r i ng the per iod of probat ion , a l l aud it, review and comp i lat ion reports, and work papers sha l l be subject to peer review by a board-recogn ized peer review prog ra m prov ider at M r. Ha nsen's expense. The specif ic engagements to be reviewed sha l l be at the d iscret ion of the peer reviewer. With in 45 days of the peer review report be ing accepted by a board-recogn ized peer review prog ra m prov ider, M r. H a nsen sha l l submit to CBA a copy of the peer review report, i nc l ud ing a ny mater ia ls document ing the prescr ipt ion of remed ia l o r corrective act ions i m posed by the board- recog n ized peer rev iew prog ra m prov ider. M r. H a nsen sha l l a lso subm it, if ava i l ab le, a ny materials document ing complet ion of any or al l of the prescr ibed remed ia l o r corrective act ions .

M r. Ha nsen sha l l ma i nta in a n act ive l i cense status .



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CAUSES FOR DISCIPLINE: Accusat ion No. AC-2018-55 conta ins the fo l l owing a l l egat ions : ( 1 ) fa i l u re to comp ly with peer review; (2) fa lse statements i n app l icat ion documents; (3) fa i l u re to identify aud it documentat ion .

M r. Ha nsen is subject to d isci p l i na ry act ion i n that he fa i led to en ro l l i n and obta i n a peer review as req u i red .

M r. Ha nsen is subject to d isci p l i na ry act ion i n that he made fa lse statements i n h is peer review report i ng forms (PR-1 ) subm itted i n connect ion with the renewa l of h i s cert if i cate.

M r. Hansen is subject to d isci p l i na ry action in that he stated in his responses to CBA that he was unable to provide the work papers for h is aud its of CFCl 's fi nanc ia l statements for the years ended June 30, 2013; June 30, 201 6; and June 30 , 2017, and l i censees a re requ i red to ma inta i n aud it documentation for a m in imum of seven yea rs.

FOR VIOLATIONS OF: Bus iness and Profess ions Code, Div is ion 3 , Chapter 1 , §§ 5076, 5097, 5100(b), (e), and (g). Ca l iforn ia Code of Regu lat ions , T i t le 16 , D iv is ion 1, §§ 40 and 41 .

H U DG I NS, OR ION J .

S a n D i ego , C a l i f. (CPA 93753)


M r. H udg ins sha l l re imburse the CBA $1 ,580.34 for i ts i nvest igat ion and prosecut ion costs.

M r. H udg ins sha l l comp lete fou r hours of CE in ethics. The hours sha l l be completed with i n 180 days of the effective date of CBA's decis ion and order and a re i n add it ion to the CE requ i rements for re l i censure .

M r. H udg ins sha l l comp lete a CSA-a pproved reg u latory review cou rse. The cou rse sha l l be comp leted with i n 180 days of the effective date of CBA's decis ion and order and is i n add it ion to the CE requ i rements for re l icensure .

M r. H udg ins sha l l comp ly with the terms and cond it ions re lat ing to h is crim i na l court probat ion , i n the matter t it led The People of the State of Ca l iforn ia v. O r ion Jean H udg ins (Super. Ct . L .A . Cou nty, 2017, No . SA094270). I f M r. H udg ins v io lates h i s cr i m i na l probat ion i n a ny respect, CBA, after g iv ing not ice and an opportu n ity to be heard , may revoke h is probat ion i n th i s case and carry out the d isc i p l i na ry order that was stayed. I f a n accusat ion or pet i t ion to revoke probat ion i s f i l ed aga inst M r. H udg ins d u ri ng probat ion , the CBA sha l l have conti nu i ng ju r isd ict ion u nt i l th i s matter is fi na l , and the per iod of probat ion sha l l be extended u nt i l th is matter i s fi na l .

M r. H udg ins sha l l ma inta i n a n act ive l icense status.


CAUSE FOR DISCIPLINE: Accusat ion No. AC-201 8-1 9 conta ins the fo l lowi ng a l l egat ion : ( 1) convict ion of a su bstant ia l ly related cr ime.

M r. H udg ins is subject to d isci p l i na ry act ion i n that he was convicted of a cr ime su bstant ia l l y related to the qua l i f icat ions, funct ions , and dut ies of a cert if ied pub l i c accou nta nt, as fo l lows: O n or about M a rch 22, 2017, after p lead i ng no lo contendere, M r. H udg ins was convicted of one fe lony count of v io lat i ng Hea l th and Safety Code sect ion 1 1351 (possession for sa le of a contro l led substance) i n the cr i m i na l p roceed i ng t i t led The Peop le of the State of Ca l iforn ia v . O r ion Jean H udg i ns (Super. Ct. L .A . Cou nty, 2017, No. SA094270).

FOR VIOLATIONS OF: Bus iness and Profess ions Code, Div is ion 1 .5 , Chapter 3 , § 490; Div is ion 3 , Cha pter 1 , § 5100(a). Ca l iforn ia Code of Regu lat ions , T i t le 16 , D iv is ion 1 , § 99 .


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JAM I ESON, J E FFREY WI LLIAM Da l l a s , Texa s (CPA 76226)

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Su rrender of CPA l icense, via st ipu lated su rrender.

M r. Jam ieson sha l l reimbu rse CSA $3,647.50 for its i nvest igat ion and prosecut ion costs pr ior to issua nce of a new or rei nstated l i cense.


CAUSES FOR DISCIPLINE: Accusat ion No. AC-2018-45 conta ins the fo l lowing a l l egat ions : ( 1 ) d isci p l i ne by the S EC; (2) d isc i p l i ne by a federa l governmenta l agency; (3) suspens ion of r ight to practice before a governmenta l body; (4) reportab le event .

M r. Jam ieson is subject to d isci p l i na ry act ion i n that on or about Nov. 21 , 201 6, i n SEC Release No . 79364/ Ad m in i strat ive Proceed i ng F i le No . 3-17691 , the SEC den ied respondent 's r ight to appear or pract ice before the body as an accou ntant .

M r. Jam ieson is subject to d isci p l i na ry act ion i n that on or a bout Nov. 21 , 201 6, he was d iscip l i ned by a n agency of the federa l government .

M r. Jam ieson is subject to d isci p l i na ry act ion i n that on or a bout Nov. 21 , 201 6, a governmenta l body or agency suspended h i s r ight to pract ice before the govern menta l body or agency.

M r. Jam ieson is subject to d isci p l i na ry act ion in that he fa i led to report h i s suspens ion by the S EC with i n 30 days of the suspens ion .

FOR VIOLATIONS OF: Bus iness and Profess ions Code, Div is ion 1, Cha pter 1, § 141 ; Div is ion 3 , Cha pter 1 , §§ 5063, 5100(h), (g) , and ( I ) .

J H U N, BYU NG JOE La C rescenta , C a l i f. (CPA 53367)


M r. J h u n sha l l rei mbu rse CSA $2,555 for its i nvestigat ion and prosecut ion costs.

M r. J h u n sha l l comp lete fou r hours of CE in eth ics . The hours sha l l be completed with i n 180 days of the effective date of CBA's decis ion and order and a re i n add it ion to the CE requ i rements for re l i cens i ng .

M r. J h u n sha l l comp lete a CSA-a pproved reg u latory review cou rse. The cou rse sha l l be comp leted with i n 180 days of the effective date of the CBA's dec is ion and order and i s i n add it ion t o t h e CE req u i rements for re l i cens i ng .

Dur i ng the per iod of probat ion , a l l aud it, review, and comp i lat ion reports and work pa pers sha l l be subject to peer review by a CSA-recog n ized peer review program provider pu rsuant to Bus i ness and Profess ions Code (B PC) sect ion 5076 and Ca l iforn ia Code of Reg u lat ions (CCR) Art ic le 6 , commenc ing with sect ion 38, at M r. J h u n's expense. The specif ic engagements to be reviewed sha l l be at the d i scret ion of the peer rev iewer. With i n 45 days of the peer review report be ing accepted by a CSArecogn ized peer review program prov ider, M r. J h u n sha l l submit to CSA a copy of the peer review report, i nc l ud i ng a ny mater ia ls document ing the prescr ipt ion of remed ia l o r corrective act ions im posed by the CSA-recog n ized peer review program prov ider. M r. J h u n shal l a lso subm it, i f ava i l a ble , a ny materia l s document ing comp let ion of a ny or a l l of the prescr i bed remed ia l o r corrective act ions .

M r. J h u n sha l l ma i nta in a n act ive l i cense status .


CAUSE FOR DISCIPLINE: Accusat ion No. AC-201 8-23 conta ins the fo l l ow ing a l l egat ions : ( 1 ) pract ice w i thout perm it; (2) peer review; (3) response to boa rd i nqu i ry; (4) fa i l u re to comply with citat ion ; (5) wi l l fu l v io lat ion .


https://3,647.50



M r. Jhun is subject to d iscip l i na ry act ion i n that he practiced pub l ic accou ntancy without a va l id permit after his l icense expi red on Apri l 1 , 2016, and he fa i led to renew it .

M r. J h u n i s subject to d isc i p l i na ry act ion i n that he fa i led to obta i n a peer review u pon renewa l of h is l icense on Apr i l 30, 2014 .

M r. Jhun i s subject to d isc i p l i na ry act ion i n that he fa i led to respond to severa l CBA i nqu i r ies .

M r. J h u n i s subject to d isc i p l i na ry act ion i n that he fa i led to comply i n a t imely manner with citat ion order CT-2017-12, issued on J u ly 1 9, 201 6 .

M r. J h u n i s subject t o d isc i p l i na ry act ion i n that he wi l l fu l ly v io lated va r ious provis ions of BPC and CCR, by ho ld i ng h imself out as a CPA w i th a n expi red l i cense, fa i l i ng to comply with citat ion order CT-2017-12, fa i l i ng to have a peer review report accepted by a CSA-recogn ized peer review program with i n 1 8 months of h is fi rst account ing and aud i t i ng service and fa i l i ng to respond to CBA i nqu i r ies .

FOR VIOLATIONS OF: Bus iness and Profess ions Code, Div is ion 1, Cha pter 1 , § 125 .9 ; D iv is ion 3, Cha pter 1 , §§ 5050, 5076, and 51 00(9). Ca l iforn ia Code of Regu lat ions , T it le 1 6, Div is ion 1 , §§ 40, 41 , 52, and 95 .4 .

KEYS E R, JOEL DAVI D KEYS E R MANAG E M ENT G RO U P APC H e rmosa Beach , C a l i f. (CPA 40347, CO R 7 3 0 8)


M r. Keyser and Keyser Ma nagement G roup APC sha l l jo i nt ly and severa l ly re imbu rse CBA $6,333 .86 for its i nvest igat ion and prosecut ion costs.

M r. Keyser sha l l comp lete fou r hours of CE in ethics. The hours sha l l be completed with i n 180 days of the effective date of CBA's decis ion and order and a re i n add it ion to the CE requ i rements for re l i cens i ng .

M r. Keyser sha l l comp lete a CSA-a pproved regu latory review cou rse. The cou rse sha l l be comp leted with i n 180 days of the effective date of CBA's decis ion and order and is i n add it ion to the CE requ i rements for re l i cens i ng .

M r. Keyser and Keyser Ma nagement G roup APC sha l l be permanent ly proh ib ited from engag ing i n and perform ing a ny aud its, reviews, comp i lat ions , or other attestat ion services. Th is cond i t ion sha l l cont i nue u nt i l such t ime, if ever, M r. Keyser and Keyser Management G roup APC successfu l ly pet it ion CBA for the re i n statement of the ab i l i ty to perform a ny aud its, reviews, compi lat ions , or other attestat ion services.

M r. Keyser and Keyser Ma nagement G roup APC sha l l ma i nta in act ive l icense statuses.


CAUSE FOR DISCIPLINE: Accusat ion No. AC-2017-86 conta ins the fo l lowi ng a l l egat ions : ( 1 ) peer review; (2) pract ice without perm it; (3) u n reg istered f i rm name; (4) w i l l fu l v io lat ion-fa i l u re to complete peer review; (5) en ro l l ment and part ic ipat ion ; (6) fi rm respons ib i l i t ies .

M r. Keyser and Keyser Management G roup APC a re subject to d isci p l i na ry action i n that they were requ i red to submi t a Peer Review Report i ng Form (PR-1 ) by J u ly 1 , 2012 , for Keyser Ma nagement G roup APC. M r. Keyser and Keyser Management G roup APC subm itted a late PR-1 on J u ly 2 1 , 2013, and fa i led to obta i n a peer review pr ior to the renewa l of the f i rm l icense even though conduct by the fi rm subjected it to peer review.

M r. Keyser is subject to d iscip l inary action in that he prepared and executed tax returns during the de l inquency period of his CPA l icense between Jan . 1, 2015, to Ju ly 31 , 2015 .

M r. Keyser and Keyser Ma nagement G roup APC a re subject to d isc i p l i na ry act ion i n that between 2011 and 2014, Keyser Ma nagement G roup APC subm itted fi nanc ia l statements pr ior to becom ing reg istered .


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M r. Keyser is subject to d isci p l i na ry act ion i n that he subm itted a l icens ing renewa l form for CPA l icense n u m ber 40347 for the renewa l per iod end ing Dec . 3 1 , 2012, without com plet i ng a mandatory peer review.

M r. Keyser and Keyser Management G roup APC a re subject to d isci p l i na ry act ion in that they fa i l ed to have a peer review report accepted by a Boa rd- recog n ized peer review prog ra m once every three years pr ior to l i cense renewa l .

M r. Keyser and Keyser Management G roup APC a re subject to d isci p l i na ry act ion in that they fa i l ed to en ro l l and/or cooperate with a boa rd- recogn ized peer review program provider so that a peer review was comp leted .

FOR VIOLATIONS OF: Bus iness and Profess ions Code, Div is ion 3 , Chapter 1 , §§ 5050(a), 5060, 5076, and 5100(9). Ca l iforn ia Code of Regu lat ions , T i t le 16 , D iv is ion 1, §§ 40 and 41 .

KWOK, CH U N CHO KCC & ASSOCIATES KWOK & CO M PANY H ous to n , Texas Los A n g e les , C a l i f. Rosem e a d , C a l i f. (CPA 1 1 5 8 1 6 , F N P 27 14 , F N P 2585)


M r. Kwok sha l l re imbu rse the CBA $3,474 .79 for its i nvest igat ion and prosecut ion costs pr ior to issua nce of a new or rei nstated l i cense.


CAUSES FOR DISCIPLINE: Accusat ion No. AC-2018-52 conta i n s the fo l lowi ng a l l egat ions : ( 1 ) d isci p l i ne by PCAO B; (2) fa i l u re to report i nvest igat ion by PCAO B; and (3) fa i l u re to report restatement .

M r. Kwok is subject to d iscip l i n a ry act ion i n that on or a bout J u ne 30 , 201 6, the PCAO B i m posed d i sci p l i ne, pena l ty, or sanct ions on h i m .

M r. Kwok is subject t o d iscip l i n a ry act ion i n that he fa i l ed to report the open ing of a n i nvest igat ion by the PCAO B with i n 30 days of the date he had knowledge of the i nvest igat ion .

M r. Kwok is subject t o d iscip l i n a ry act ion i n that he fa i l ed to report the restatement of the 2013 San Lotus fi nanc ia l statements to the CBA.

FOR VIOLATIONS OF: Bus iness and Profess ions Code, Div is ion 3 , Chapter 1 , §§ 5063(b)(l ), (b) (5), and 5100( 1 ) .

LEWAN DOWS KI , D IAN E S a n J ose , C a l i f. (CPA 63826)

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Revocat ion stayed with th ree yea rs' p robat ion , v ia st i pu lated sett lement .

Ms . Lewandowski sha l l re imburse CBA $7,600.94 for its i nvest igat ion and prosecut ion costs.

Ms. Lewandowski sha l l comp lete fou r hours of CE i n eth ics . The hours s h a l l be comp leted with i n 180 days of the effective date of CBA's dec is ion and order and a re i n add it ion t o t h e CE req u i rements for re l i cens i ng .

Ms . Lewandowski sha l l comp lete a CSA-a pproved reg u latory review cou rse. The cou rse sha l l be comp leted with i n 180 days of the effective date of the CBA's dec is ion and order and i s i n add it ion to the CE requ i rements for re l i cens i ng .

Ms . Lewandowski sha l l comp lete 24 hours o f CE i n taxrelated subject matter. The hours sha l l be completed with i n 180 days of the effective date of CBA's dec is ion and order and a re i n add it ion to the CE requ i rements for re l i cens i ng .


https://7,600.94

https://3,474.79

U P D A T E SPRING/SUMMER 2018


Ms . Lewandowski sha l l ma in ta i n an act ive l icense status .


CAUSE FOR DISCIPLINE: Accusat ion No. AC-201 8-2 conta ins the fo l l owing

a l l egat ions : ( 1) g ross neg l igence/repeated acts of

neg l igence v io lat ing standards; (2) fa i l u re to report; (3)

fa i l u re to comp ly with profess iona l standards; (4) fa i l u re to

respond to boa rd; (5) w i l l fu l v io lat ion .

Ms . Lewandowski is subject to d isci p l i na ry act ion i n that

she comm itted g ross neg l igence and/or repeated acts of

neg l i gence, as descr ibed i n the accusat ion .

Ms . Lewandowski i s subject to d isci p l i na ry act ion i n that

she fa i l ed to not ify CBA of the j udg ment i n R . Terry D u ryea

& Kath leen Du ryea v. Froshman , B i l l i ngs , & Lewa ndowski

C .P.A .s & Advisors, I nc. , et a l . , Case No . 1 -12-CV-222828.


she fa i l ed to comply with a l l p rofess iona l sta ndards by

g iv ing fa lse op in ion , knowing ly, recklessly, or th rough

g ross i ncompetence.

Ms. Lewandowski is subject to d isci p l i na ry action i n that


provid i ng tax p l ann i ng advice that she su bseq uent ly knew

was i nappropriate.

Ms. Lewandowski is subject to d isci p l i na ry action i n that


fa i l i ng to exercise due d i l igence i n determ in i ng correctness

of ora l o r written representat ion made to R . D.


she fa i l ed to respond to CBA's i nqu i r ies .


she fa i l ed to comply with pert inent sta ndards and/or

ru les re lat ing to comp l i a nce with profess iona l standards,

report i ng a reportab le event to CBA, and respond ing to

i n q u i r ies from CBA.

FOR VIOLATIONS OF: Bus i ness and Profess ions Code, D iv is ion 3, Chapter 1 ,

§§ 5063(c), 5100(c) and (g). Ca l iforn ia Code of

Regu lat ions , T it le 16, D iv is ion 1, §§ 52(a) and 58 .

MALO N E BAI LEY LLP H ousto n , Texas

(O F R 126)

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Revocation stayed with th ree years' p robat ion , v ia

st i pu lated sett lement .

Ma loneBa i ley LLP sha l l re imbu rse the CBA $3,843.77 for

its i nvest igat ion and prosecut ion costs.

Ma loneBa i ley LLP sha l l fu l ly comp ly with the S EC's order i n

F i l e N o . 3-17240.

Ma loneBa i ley LLP sha l l ma inta i n an act ive l i cense status .


CAUSES FOR DISCIPLINE: Accusat ion No. AC-2018-47 conta ins the fo l l owing

a l l egat ions : ( 1) out-of-state d isci p l i ne; (2) d isci p l i ne by

a n agency of the federa l government; (3) d isci p l i ne by

the SEC; and (4) fa i l u re to report in a t ime ly manner a n

i nvest igat ion b y t h e Texas State Boa rd o f Accou ntancy

(TBA).

Ma loneBa i ley LLP is subject to d isci p l i na ry act ion in that

on or about May 2, 201 6, Ma loneBa i l ey LLP was d isci p l i ned

by SEC for act ions i t knew, or was reckless i n not knowing ,

wou ld resu l t i n the restr ict ion of its r ight to practice before

a governmenta l body.

Ma loneBa i ley LLP is subject to d isci p l i na ry act ion i n that

on or about May 9, 2017, Ma loneBa i ley LLP was d isci p l i ned

by TBA.

FOR VIOLATIONS OF: Bus i ness and Professions Code, D iv is ion 1, Cha pter 1, § 141 ;

Div is ion 3 , Cha pter 1 §§ 5063(b)(3), 51 00(d), (g), and ( I ) .


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M CG U I RE, S H ELLY R E N E E GARCIA Esco n d i d o, C a l i f. (CPA 1 1 3 8 3 7 )

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Revocat ion stayed with two yea rs' probat ion , via sti pu lated sett lement .

Ms . McGu i re sha l l re imbu rse the CBA $2,144.73 for i ts i nvest igat ion and prosecut ion costs.

Ms. McGu i re sha l l comp lete fou r hours of CE in eth ics . The hours sha l l be completed with i n 180 days of the effective date of the CBA's dec is ion and order and a re i n add it ion to the CE requ i rements for re l icensure .

Ms . McGu i re sha l l comp lete a CSA-approved regu latory review cou rse. The cou rse sha l l be comp leted with i n 180 days of the effective date of the CBA's decis ion and order and is i n add it ion to the CE req u i rements for re l icensu re .

Ms . McGu i re sha l l fu l ly comp ly with the SEC's order i n F i l e No. 3017805.

Ms . McGu i re shal l ma inta i n a n act ive l i cense status .


CAUSES FOR DISCIPLINE: Accusat ion No. AC-201 8-7 conta ins the fo l lowi ng a l l egat ions : ( 1 ) d isci p l i ne by the SEC; (2) d isci p l i ne by a governmenta l agency; (3) d iscip l i ne by a federa l governmenta l agency; and (4) practice without a permit .

Ms . McGu i re is subject to d iscip l i n a ry act ion i n that on Jan . 23 , 2017, i n SEC Release No. 79855 , Account ing and Aud i t ing Enforcement Release No. 3853, and Ad m i n istrat ive Proceed ing F i le No . 3-17805, the SEC suspended her r ight to appear or pract ice before the SEC .

Ms . McGu i re is subject t o d iscip l i n a ry act ion i n that the website for her account ing fi rm, MJ Associates, Inc . , l i sted her as a partner-CPA, without hav ing a va l i d certif i cate or a ny other author ity to prepa re and sign tax returns .

FOR VIOLATIONS OF: Bus iness and Profess ions Code, D iv is ion 1, Cha pter 1, § 141 ; D iv is ion 3 , Cha pter 1 §§ 5050(a), 5 100(h) and ( I) .

M I N KO, M I CHAEL MARTI N W h it t i e r, C a l i f. (CPA 8 841 0)

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Revocat ion stayed with th ree years' probat ion, v ia sti pu lated sett lement .

M r. M i n ko sha l l rei mbu rse CBA $9,586 .20 for i ts i nvest igat ion and prosecut ion costs .

M r. M i n ko sha l l comp lete fou r hours of CE i n ethics. The hours sha l l be completed with i n 180 days of the effective date of CBA's decis ion and order and a re i n add it ion to the CE requ i rements for re l icensi ng .

M r. M i n ko sha l l comp lete a CSA-a pproved reg u latory review cou rse. The cou rse sha l l be comp leted with i n 180 days of the effective date of the CBA's decis ion and order and is i n add it ion to the CE req u i rements for re l icensi ng .

M r. M i n ko sha l l be perma nent ly proh ib ited from engag ing i n and perform ing aud its, comp i lat ions, reviews, and attestat ion services. Th i s cond it ion sha l l cont i nue u nt i l such t ime , if ever, he successfu l ly pet i t ions CBA for the rei nstatement of the ab i l i ty to perform aud its, comp i lat ions, reviews, and attestat ion services.

M r. M i n ko sha l l ma i nta in an act ive l i cense status .



3 0

https://9,586.20

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CAUSES FOR DISCIPLINE: Accusat ion No. AC-2017-89 conta ins the fo l lowing a l l egat ions : ( 1 ) g ross and repeated acts of neg l i gence; (2) fa i l u re to conform to profess iona l sta ndards; (3) i nsuffic ient aud i t docu mentat ion; (4) repeated acts of neg l i gence; (5) fa i l u re to obta i n peer review; (6) enro l l ment and part ic ipat ion i n peer review.

M r. M i n ko is subject to d isc i p l i na ry act ion in that he com m itted g ross neg l igence in that h i s a u d it and a u d it report for WUA depa rted from profess iona l sta ndards .

M r. M i n ko is subject to d isc i p l i na ry act ion i n that he issued a n audit report for WUA for the yea r end ing Dec. 3 1 , 201 0, that depa rted from profess iona l sta ndards .

M r. M i n ko is subject to d isc i p l i na ry act ion i n that aud i t docu mentat ion for the WUA a u d it report d id not conta i n suffic ient docu mentation t o enab le a rev iewer with re leva nt knowledge and exper ience, havi ng no p revious connect ion with the a u d it engagement, to understa nd the natu re, extent and resu lts of procedu res performed, evidence obta i ned, and conc lus ions reached .

M r. M i n ko is subject to d isc i p l i na ry act ion i n that he com m itted repeated acts of neg l igence i n that comp i lat ions reports i ssued for m u lt ip le yea rs by M r. M i n ko depa rted from profess iona l sta ndards .

M r. M i n ko is subject to d isc i p l i na ry act ion i n that he fa i l ed to comp lete the peer rev iew req u i rement .

FOR VIOLATIONS OF: Bus i ness and Profess ions Code, D iv is ion 3, Chapter 1 , §§ 5062, 5076, 5097, and 5100(c) and (e) . Ca l iforn ia Code of Reg u lat ions , T i t le 1 6 , Div is ion 1 , §§ 40(a) and (b), 41 , 58, and 68 .2 .

N I CKERSO N, M I CHAEL DALE E LLMAN & N ICKERSON LLP M o desto, CA (CPA 3 9 1 8 5 , PAR 6822)

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Revocation stayed with th ree years' p robat ion , v ia st i pu lated sett lement .

M r. N ickerson and E l lman & N ickerson LLP sha l l jo i ntly and severa l ly re i m b u rse CBA $6 ,964.91 for its i nvest igat ion and prosecut ion costs.

M r. N ickerson sha l l comp lete fou r hours of CE in eth ics . The hours sha l l be comp leted with i n 180 days of the effective date of CBA's dec is ion and order and a re in add it ion to the CE req u i rements for re l i cens i ng .

M r. N ickerson sha l l comp lete a CSA-a pproved reg u latory review cou rse. The cou rse sha l l be comp leted with i n 180 days of the effective date of CBA's dec is ion and order and i s i n add it ion to the CE req u i rements for re l i cens i ng .

M r. N ickerson and E l lman & N ickerson LLP sha l l ma i nta i n act ive l i cense statuses.

M r. N ickerson and E l lman & N ickerson LLP sha l l be perma nent ly proh ib ited from engag ing in and perform ing aud its . Th is cond i t ion sha l l cont i nue u nt i l such t i me, i f ever, they successfu l ly pet it ion CBA for the re instatement of the ab i l i ty to perform aud its .


CAUSE FOR DISCIPLINE: Accusat ion No. AC-2017-1 01 conta i ns the fo l lowing a l l egat ions : ( 1 ) g ross neg l igence/repeated neg l igent acts; (2) fa i l u re of report to conform to profess iona l standards; (3) insuffi c ient aud it documentat ion; (4) fa i l u re to comply with profess iona l sta ndards .


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OTHER ENFORCEMENT ACTIONS T H ROUGH SEPT. 4, 2 0 1 8

M r. N ickerson and E l lman & N ickerson LLP a re subject to d isci p l i na ry action i n that they comm itted acts of g ross neg l igence and repeated neg l igent acts in the performa nce of compi lat ion , review or aud it of fi nanc ia l statements, as descr ibed i n the accusat ion .

M r. N ickerson and E l lman & N ickerson LLP a re subject to d isc i p l i na ry act ion i n that they fa i led to issue a report that conforms to profess iona l sta ndards upon comp let ion of a comp i lat ion , review, or aud i t of fi nanc ia l statements.

M r. N ickerson and E l lman & N ickerson LLP a re subject to d isc i p l i na ry act ion i n that they fa i led to proper ly document the i r aud i t procedu res to enab le a reviewer to understa nd the natu re, t im ing , extent, and resu lts of the procedu res performed, evidence obta i ned, and conc lus ions reached .

M r. N ickerson and E l lman & N ickerson LLP a re subject to d i sc i p l i na ry action i n that they fa i l ed to comply with a l l app l icab le profess iona l standards, i nc l ud ing but not l i m ited to, GAAP and GAAS.

FOR VIOLATIONS OF: Bus iness and Profess ions Code, Div is ion 3 , Chapter 1 , §§ 5062, 5097(a), and 5100(c), (e) and (g). Ca l iforn ia Code of Reg u lat ions , T i t le 1 6 , Div is ion 1 , § 58 .

PAI ACCOU NTANCY LLP NAI -YU PAI C u p e rt i n o, C a l i f . ; M o u n ta i n V iew, C a l i f. ( PA R 7439 a n d C PA 3 7 1 5 7 )


Pa i Accou ntancy LLP and Na i -Yu Pai sha l l rei mbu rse the CBA $6,000 for i ts i nvest igat ion and prosecut ion costs.

M r. Pai sha l l comp lete fou r hours o f C E i n eth ics . The hours sha l l be completed with i n 180 days of the effective date of CBA's dec is ion and order and a re i n add it ion to the CE req u i rements for re l icensure .

M r. Pai sha l l comp lete a CSA-a pproved reg u latory review cou rse. The cou rse sha l l be comp leted with i n 180 days of the effective date of CBA's dec is ion and order and i s i n add it ion t o t h e CE req u i rements for re l i censure .

M r. Pai sha l l comp lete 1 6 hours of CE cou rses i n the subject a rea of aud its and eight hours of CE cou rses in the subject a rea of SSARS. The cou rses sha l l be comp leted with i n 180 days of the effective date of CBA's decis ion and order and a re i n add it ion to the CE requ i rements for re l icensure .

Du r i ng the per iod of probat ion , a l l aud it, review and comp i lat ion reports, and work papers sha l l be subject to peer review by a board-recogn ized peer review program provider at Pa i Accou nta ncy LLP and M r. Pa i 's expense. The specif ic engagements to be reviewed sha l l be at the d iscret ion of the peer reviewer. With i n 45 days of the peer review report being accepted by a board- recog n ized peer review program prov ider, Pa i Accou ntancy LLP and M r. Pa i sha l l subm it to the CBA a copy of the peer review report , i nc l ud i ng a ny mater ia ls document ing the prescr ipt ion of remed ia l o r corrective act ions i mposed by the boa rd - recog n ized peer rev iew prog ra m provider. Pa i Accou ntancy LLP and M r. Pai sha l l a l so subm it, if ava i l a b le , a ny mater ia ls document ing complet ion of any or a l l of the prescr ibed remed ia l o r corrective act ions .

Pa i Accou ntancy LLP and M r. Pa i sha l l ma inta in act ive l i cense statuses.


CAUSE FOR DISCIPLINE: Accusat ion No. AC-2017-28 conta ins the fo l lowi ng a l l egat ions :


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Pai Accou ntancy LLP and M r. Pa i engaged i n g ross neg l igence a nd/or repeated acts of neg l igence evidenc ing a v io lat ion of a pp l icab le profess iona l standards and i nd icati ng a l ack of com petency i n the practice of pub l i c accountancy.

Pai Accou ntancy LLP and M r. Pai engaged i n u n p rofess iona l conduct b y fa i l i ng t o ma inta i n suffic ient aud it documentat ion .

Pa i Accou ntancy LLP and M r. Pa i fa i l ed to i ssue a report that conformed to profess iona l standards .

Pa i Accou ntancy LLP and M r. Pa i engaged in u n p rofess iona l conduct by w i l l fu l ly v io lat ing the CBA's ru les and regu lat ions .

Pa i Accou ntancy LLP and M r. Pa i fa i l ed to comply with professiona l sta ndards .

FOR VIOLATIONS OF: Bus iness and Profess ions Code, Div is ion 3 , Chapter 1 , §§ 5062, 5097, 51 00(c), (e) and (g). Ca l iforn ia Code of Regu lat ions , T i t le 16 , D iv is ion 1, §§ 58 and 68 .2

PATH I RANA, PATRICK ROHAN

PATH I RANA & ASSOCIATES I NC. C a r l sbad , C a l i f. (CPA 42258 , C O R 5430)


M r. Path i rana and Path i rana & Associates I nc . sha l l rei mbu rse CBA $5,000 for i t s i nvest igat ion and prosecution costs.

M r. Path i rana sha l l comp lete fou r hours of CE in eth ics . The hours sha l l be completed with i n 180 days of the effective date of the CBA's dec is ion and order and a re i n add it ion to the CE requ i rements for re l i cens ing .

M r. Path i rana sha l l comp lete a CSA-approved regu latory review cou rse. The cou rse sha l l be comp leted with i n 180 days of the effective date of the CBA's decis ion and order and is i n add it ion to the CE req u i rements for re l icens i ng .

M r. Path i rana sha l l comp lete and provide proper docu mentat ion of 24 hours of profess iona l educat ion cou rses i n the subject a rea of aud its, with a m i n imum of e ight hours i n the subject a rea of aud it documentat ion . T h i s s h a l l be comp leted with i n 180 days o f t h e effective date of the CBA's dec is ion and order and is i n add it ion to the CE requ i rements for re l i cens ing .

Dur i ng the per iod of probat ion , a l l aud it, review and comp i lat ion reports, and work papers sha l l be subject to peer review by a CSA-recog n ized peer review program provider pu rsuant to Ca l iforn ia Bus i ness and Profess ions Code sect ion 5076 and Ca l iforn ia Code of Regu lat ions , T i t le 1 6 , D iv is ion 1 , Art ic le 6, commenc ing with sect ion 38, at M r. Path i rana and Path i rana & Associates l nc .'s expense. The specif ic engagements to be reviewed sha l l be at the d iscret ion of the peer reviewer. With i n 45 days of the peer review report being accepted by a CSA- recog n ized peer review program prov ider, M r. Path i rana and Path i rana & Associates I nc . sha l l subm it to CBA a copy of the peer review report , i nc l ud i ng a ny mater ia ls document ing the prescr ipt ion of remed ia l o r correct ion act ions i mposed by the CSA-recog n ized peer rev iew prog ra m provider. M r. Path i rana and Path i rana & Associates I nc . sha l l a lso subm it, i f ava i lab le, any mater ia l s docu ment ing comp let ion of any or a l l of the prescr i bed remed ia l o r corrective act ions .

M r. Path i rana and Path i rana & Associates I nc . sha l l ma inta i n act ive l i cense statuses.


CAUSE FOR DISCIPLINE: Accusat ion No. AC-2017-92 conta ins the fo l lowing a l legat ions: ( 1) repeated acts of neg l igence; (2) fa i l u re to comply with profess iona l standards; (3) fa i l u re of report to conform to profess iona l standards; (4) fa i l u re to identify aud it documentat ion; (5) u n lawfu l practice i n another state.

CONTINUED ON PAGE 34

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CALIFORNIA

BOARD OF

ACCOUNTANCY

Newsletter


M r. Path i rana and Path i rana & Associates I nc . a re subject to d isci p l i na ry act ion in that they engaged i n repeated acts of neg l igence that i nd icate a lack of com petency i n t h e pract ice o f pub l i c accountancy, a s descr ibed i n the accusat ion .

M r. Path i rana and Path i rana & Associates I nc . a re subject to d isci p l i na ry act ion in that they issued reports that fa i led to comply with app l icab le profess iona l sta ndards .

M r. Path i rana and Path i rana & Associates I nc . a re subject to d isci p l i na ry act ion in that they fa i l ed to comply with a pp l icab le profess iona l standards i n perform ing aud its for G F F I nc . and S M LLC .

M r. Path i rana and Path i rana & Associates I nc . a re subject to d isc i p l i na ry act ion in that they fa i led to ma inta i n suffic ient docu mentat ion to enable a reviewer with re levant knowledge and exper ience, having no previous connection with the aud it engagement, to understa nd the natu re, t im ing , extent and resu l ts of procedu res performed, evidence obta i ned, conc lus ions reached, and to determ ine the identity o f the persons who performed and reviewed the work.

M r. Path i rana and Path i rana & Associates I nc . a re subject to d isci p l i na ry act ion in that they pract iced pub l i c accou nta ncy u n lawfu l l y i n another state.

FOR VIOLATIONS OF: Bus iness and Profess ions Code, Div is ion 3 , Chapter 1 , §§ 5062, 5097, 51 00(c), (e), (g), and (m), and 5156 . Ca l iforn ia Code of Regu lat ions , T it le 1 6, D iv is ion 1 , §§ 58 and 68.2 .

PAU LO N, ANDRE R.A. S a o Pa u l o, B raz i l (CPA 9 41 84)


M r. Pau lon sha l l re imbu rse CBA $2,240.83 for its i nvest igat ion and prosecut ion costs pr ior to issua nce of a new or rei nstated l i cense.


CAUSE FOR DISCIPLINE: Accusat ion No. AC-2018-39 conta ins the fo l lowi ng a l l egat ion : ( 1) d isci p l i ne by a n agency of the federa l government; (2) d isci p l i ne by PCAO B; (3) fa i l u re to report i nvest igat ion by PCAO B.

M r. Pau lon is subject to d isc ip l i na ry act ion i n that he was d isc i p l i ned by PCAO B on or about Dec. 5, 201 6 .

M r. Pau lon is subject to d isc ip l i na ry act ion i n that he was d isc i p l i ned by PCAO B for act ions he knew, or was reckless in not knowing , wou ld resu l t in the restr ict ion of his r ight to practice before a governmenta l body.

M r. Pau lon is subject to d isc ip l i na ry act ion in that he fa i led to report to CBA in writ i ng with i n 30 days of h is knowledge of the open ing or i n i t iat ion of i nvest igat ion by PCAO B.

FOR VIOLATIONS OF: Bus iness and Profess ions Code, Div is ion 1, Cha pter 1, § 141 ; D iv is ion 3 , Cha pter 1 , §§ 5063(b)(5), 5 100(g), (h), and ( I) .

PLIS KY, JAM ES THO MAS TH E PL ISKY CO M PANY Oxna rd , C a l i f. (CPA 70248 a n d F N P 2879)


M r. P l isky sha l l re imbu rse the CBA $4,769.1 8 for i ts i nvest igat ion and prosecut ion costs.

M r. P l isky sha l l comp lete fou r hours of CE in eth ics . The hours sha l l be completed with i n 180 days of the effective date of CBA's decis ion and order and a re i n add it ion to the CE requ i rements for re l i censure .


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https://4,769.18

https://2,240.83



M r. P l isky sha l l comp lete a CSA-approved regu latory review cou rse. The cou rse sha l l be comp leted with i n 180 days of the effective date of the CBA's decis ion and order and is i n add it ion to the CE req u i rements for re l icensu re .

M r. P l isky shal l ma inta i n an act ive l icense status .


CAUSE FOR DISCIPLINE: Accusat ion No. AC-201 8-27 conta ins the fo l l owing a l l egat ions :

M r. P l isky engaged in repeated acts of neg l igence that i nd icate a lack of com petency i n the practice of pub l i c accou nta ncy and that depar t from the professiona l standards when he fa i led to prepare the corporat ion tax retu rns for a c l ient for the fisca l yea rs end ing June 30, 2005, to June 30, 2012, in a t ime ly manner.

M r. P l isky fa i l ed to comply with profess iona l sta ndards i n fi l i ng the c l i ent 's t ax returns late i n 2014. The c l ient was subject to tax l i ab i l i ty, i nterest, and pena lt ies .

M r. P l isky's CPA cert ificate exp i red on Ju ly 1 , 201 6 , and has not been renewed. On Dec . 29 , 201 6 , severa l months after h is CPA certif i cate exp i red, M r. P l isky he ld h i mself out as a CPA at the address of record for h is fi rm, the P l isky Company, by using a bus i ness card with h is CPA des ig nat ion . In add it ion , M r. P l i sky's na me, a long with h is CPA des ignat ion , was a lso on the d i rectory at the bus i ness add ress and on the s ignage outs ide the un it .

FOR VIOLATIONS OF: Bus iness and Professions Code, D iv is ion 3, Chapter 1 , §§ SOSO, 5051 , S l00(c) and (g). Ca l iforn ia Code of Regu lat ions, Tit le 16 , D iv is ion 1, § 58 .

PM B H E L IN DONOVAN LLP Aust i n , Texas ( PAR 7 1 01 )


P M B He l i n Donovan LLP sha l l rei mbu rse CBA $2,398 .37 for its i nvest igat ion and prosecut ion costs.

P M B He l i n Donovan LLP sha l l comply with the fi na l order issued by the SEC on or a bout Nov. 21 , 201 6 , i n the case tit led In the Matter of P M B Hel i n Donovan LLP, Chr istopher Bauer, CPA, and Jeffrey Jam ieson, CPA, Ad m in istrative Proceed ing F i le No. 3-1 7691 .

P M B He l i n Donovan LLP sha l l ma i nta in a n act ive l i cense status .


CAUSE FOR DISCIPLINE: Fi rst Amended Accusat ion No. AC-201 8-46 conta i ns the fo l lowi ng a l l egat ions : ( 1) act ion by SEC; (2) d iscip l i ne by a federa l governmenta l agency.

P M B He l i n Donovan LLP is subject to d isc ip l i na ry act ion i n that on or about Nov. 21 , 2016 , i n SEC Release No. 79364/Ad min i strat ive Proceed ing F i le No. 3-1 7691 , the SEC d isci p l i ned, pena l ized a nd/or sanct ioned PMB Hel i n Donova n LLP. P M B He l i n Donova n LLP was censured, ordered to comply with certa i n undertak ings , and ordered to pay a $160,000 civi l pena lty.

P M B He l i n Donovan LLP i s subject to d isc ip l i na ry act ion i n that it was d isci p l i ned by a n agency of the federa l government .

FOR VIOLATIONS OF: Bus iness and Professions Code, D iv is ion 1, Cha pter 1, § 141 ; D iv is ion 3 , Cha pter 1 , § 5100( 1 ) .

RAYM O N D YOU N G CPA AN ACCOU NTANCY CO RP YOU N G, RAYM O N D Fremont , Ca l i f. (CO R 4887, CPA 6 5 6 76)

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Revocation stayed with th ree years' probat ion, v ia st ipu lated sett lement .


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CALIFORNIA

BOARD OF

ACCOUNTANCY

Newsletter


Raymond Young CPA An Accou ntancy Corp and M r. Young sha l l rei mbu rse the CBA $ 1 , 500 for i t s i nvest igat ion and prosecut ion costs.

M r. Young sha l l comp lete fou r hours of CE i n eth ics . The hours sha l l be comp leted with i n 180 days of the effective date of CBA's dec is ion and order and a re i n add it ion to the CE req u i rements for re l i censure.

M r. Young sha l l comp lete a CSA-a pproved reg u latory review cou rse. The cou rse sha l l be comp leted with i n 180 days of the effective date of CBA's dec is ion and order and i s i n add it ion to the CE req u i rements for re l i censure.

Raymond Young CPA An Accou ntancy Corp and M r. Young sha l l ma i nta in act ive l icense statuses.

Effective Apri l 30, 2018

CAUSE FOR DISCIPLINE: Accusat ion No. AC-2018-9 conta ins the fo l lowing a l legat ions :

M r. Young was convicted of cr i mes su bstant ia l l y related to the qua l i f icat ions, funct ions , and dut ies of a certif ied pub l i c accou nta nt .

FOR VIOLATIONS OF: Bus i ness and Profess ions Code, D iv is ion 1 . 5 , Chapter 3, § 490; D iv is ion 3, Chapter 1, § 5 100(a).

SCOTT KRIVIS & CO M PANY APC

KRIVIS, SCOTT ALAN Woo d l a n d H i l l s , C a l i f. (CO R 7675, C PA 4 5 2 2 0)

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: Revocat ion stayed with th ree yea rs' p robat ion , v ia st i pu lated settlement .

Scott Kr iv is & Company APC and M r. Kr iv is sha l l jo i nt ly and severa l ly re imbu rse CBA $6,779.68 for its i nvest igat ion and prosecution costs.

M r. Kr iv is sha l l comp lete fou r hours of CE in eth ics . The hours sha l l be completed with i n 180 days of the effective date of CBA's decis ion and order and a re i n add it ion to the CE requ i rements for re l i censure .

M r. Kr iv is sha l l comp lete a CSA-approved regu latory review cou rse. The cou rse sha l l be comp leted with i n 180 days of the effective date of CBA's decis ion and order and is i n add it ion to the CE requ i rements for re l icensure .

M r. Kr iv is sha l l comp lete e ight hours of CE i n the subject a rea of aud its and eight hours of CE in the subject a rea of SSARS d u ri ng each yea r M r. Krivis i s on probat ion , for a tota l of 48 hours of CE cou rses. The hours sha l l be completed by Dec. 31 of each yea r of probation and a re i n add it ion t o t h e CE req u i rements for re l i censure .

Scott Kr iv is & Company APC and M r. Kr iv is sha l l ma i nta in act ive l i cense statuses.


CAUSES FOR DISCIPLINE: F i rst Amended Accusat ion No. AC-201 8-24 conta ins the fo l lowi ng a l legat ions : ( 1) fa i l u re to obta i n peer review; (2) name of f i rm; (3) repeated acts of neg l igence; (4) fa i l u re to conform to profess iona l standards; (5) name of f i rm; and (6) fa lse statement i n renewa l app l icat ion .

M r. Kr iv is is subject to d iscip l i n a ry act ion i n that he fa i l ed to comp lete the peer rev iew req u i rement for h is review report dated J u ne 25, 2012, for the G .T., M . D . , I nc . 401 (k) p l an with i n 1 8 months of the date he comp leted th is report.

C O N T I N U E D O N PAG E 37

https://6,779.68


OTHER ENFORCEMENT ACTIONS T H R O U G H S E PT. 4, 2 0 1 8

M r. Kr ivis is subject to d iscip l i n a ry act ion i n that he used FOR VIOLATIONS OF: the name of the f i rm "Scott Kr iv is & Company" on the Bus iness and Professions Code, D iv is ion 3, Chapter 1 l etterhead for the review reports dated October 1 0, 201 1 , §§ 5060, 5076, 5 100(b), (c), and (g) . Ca l i forn ia Code of and June 25 , 2012, re lat ing to the G .T. , M . D. , Inc. 401 (k) Regu lat ions, Tit le 16 , D iv is ion 1 , §§ 40(b), 41 , 58, and 87. p l an . These reports a re a lso s igned by the fi rm . At the t ime these reports were issued, the corporat ion d i d not have a va l i d corporat ion l i cense issued by CBA.

M r. Kr ivis is subject to d iscip l i n a ry act ion i n that he comm itted repeated acts of neg l igence i n that the GCC comp i lat ion report and the OS comp i lat ion report depa rted from profess iona l standards .

M r. Kr ivis is subject to d iscip l i n a ry act ion i n that the GCC comp i lat ion report and the OS comp i lat ion report depa rted from profess iona l standards .

M r. Kr ivis is subject to d iscip l i n a ry act ion i n that he used the name of the f i rm "Scott Kr iv is & Company" on the l etterhead for the GCC comp i lat ion report and the OS comp i lat ion report . These reports a re a lso s igned by the fi rm . At the t ime these reports were issued, the corporation did not have a va l i d l i cense issued by CBA.

M r. Kr iv is is subject to d iscip l i n a ry act ion i n that he provided a false statement i n h is 2015 renewa l app l icat ion and correspond ing Peer Review Report ing Form tha t h i s fi rm has not performed account ing and aud it i ng services d u ring the report ing per iod .

POLICY OF NONDISCRIMINATION ON THE BASIS OF DISABILITY

AND EQUAL EMPLOYMENT OPPORTUNITY

The CBA does not discriminate on the basis of disability in employment or in the admission and access to its program and activities.

An Americans with Disabilities Act (ADA) coordinator has been ADA Coordinator designated to coordinate and carry out this agency's compliance California Board of Accountancy with the nondiscrimination requirements of Title II of the ADA. 2450 Venture Oaks Way, Suite 300 Information concerning the provisions of the ADA, and the rights Sacramento, CA 95833 provided thereunder, is available from:

3 7

ADDRESS CHAN G E FO RM A separate address change notice must be submitted for each l icense type.

PLEASE PRINT

Name of Applicant for Licensure or Licensee

Last F i rst M idd le

I nd iv idua l (CPA/PA) - L icense No . _________________________

Emai l Address (optional)

Name of Firm D Corporat ion D Partnersh ip D Fict it ious Name License No . ____________

F i rm Name Be advised that if you are a l icensed CPA/PA

N EW Address of Record (An Address of Record is Required) or firm, your address of record is public information, and all CBA correspondence will be sent to this address. D Home D Bus iness (check one)

Bus iness Name ( i f d i fferent from name above)

Street D Apt. # D Su i te # (check one)

City State Z ip

Former Address of Record

Street D Apt. # D Su ite # (check one)

City State Z ip

I f your address o f record is a P.O. Box or Ma i l D rop, you are Alternate Address for Mai l Drops and P.O. Boxes requ i red to provide a street add ress. This address will not be

posted on CBA's Web License Lookup.

Street D Home D Busi ness (check one) D Apt. # D Su i te # (check one)

City State Z ip

You may confirm your change of Daytime Phone Number address on License Lookup at

Area Code www.cba.ca.gov.

cert i fy the truth and accu racy of a l l of these statements and representations.

S ig nature ---------------------------- Date -------------

Print you r name -------------------------------------------

DA l i censee who fa i l s to notify the Ca l i forn ia Board of Accountancy The CBA mai nta i ns a l i st of al l l i censees. This l ist is with i n 30 days of a change of add ress of record may be subject sold to requestors for ma i l i ng l ist pu rposes. Check here to c itat ion and f ine (fi nes rang ing from $100-$1,000) under the on ly if you do not want you r name inc luded on th is l i st . Cal i forn ia Code of Regu lat ions, Tit le 16, D iv is ion 1 , sect ions 3, 95, Please Note: Your name and address of record is public and 95.2. information and can be accessed through our website

at www.cba.ca.gov.

This form is be ing provided for you r conven ience. Other forms of wr itten notice may be accepted by the CBA.

MAIL TO: Cal i forn ia Board of Accou ntancy, 2450 Ventu re Oaks Way, Su ite 300, Sacramento, CA 95833 or FAX TO: (916) 263-3678

I

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www.cba.ca.gov


CALIFORNIA BOARD OF ACCOUNTANCY DIRECTORY www.cba.ca.gov

The CBA is com m itted to provid i ng the h ig hest leve l of customer service, and staff a re here to he lp a nswer

quest ions you may have rega rd ing our prog ra ms . We str ive to a nswer a l l i ncom ing ca l l s l ive, but d u ri ng

pea k per iods you may get ou r vo ice ma i l i nstead . I f you leave us a vo ice-ma i l message, staff w i l l retu rn

you r ca l l with i n one bus i ness day. Ema i l messages a re typica l ly retu rned with i n th ree bus i ness days. For

you r conven ience, we have prov ided contact i nformat ion be low for the d i fferent organ izat iona l u n its and

fu nct ions at the CBA.

CBA UNIT

Admin istrat ion

Enforcement

Examinat ion

Initial Licensing (Firms, Partnerships, Fictitious Names)

I n i t ia l L icensi ng (Individuals)

License Renewal

Outreach/Pub l ic I nformation

Peer Review

Pract ice Pr iv i lege

AREAS OF EXPERTISE

= License status check

= Genera l questions

= F i l i ng a compla int

= D isci p l i nary actions

= Ethical quest ions regard ing CPA practice

= Exami nat ion app l icat ions

= Educat iona l requ i rements

= Exam scores

= Name changes (exam cand idates)

= Transcripts

= L icensing app l icat ion for partnershi ps, corporations, and f ict it ious name permits

= L icensing app l icat ion process for i nd iv idua l l i censes

= Name changes (CPAs and l icens ing app l ica nts)

= Wa l l/pocket certificate replacement

= Cert ificat ion of records

= License renewa l , conti nu ing education requ i rements

= Chang ing l icense status

= Fees due

= Out-of-state l i censees wishing to practice i n Cal iforn ia

= Out-of-state f irm reg istrat ion

CONTACT INFORMATION

(916) 263-3680 www.dca.ca.gov/cba/consumers/ lookup.shtml

(916) 561-1 705 (916) 263-3673 Fax [email protected]

To access a compla int form, go to www.cba.ca.gov/forms/complaint/ online_complaint_form

(916) 561-1703 (916) 263-3677 Fax [email protected]

(916) 561 -4301 (916) 263-3676 Fax [email protected]

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We a re a lways look ing for ways to improve ou r customer service p ract ices . P lease let us know how we served

you by ta k ing ou r su rvey at www.surveymonkey.com/r/H:JXHBSV.

If you are unsure where to d i rect you r quest ions, p lease ca l l ou r ma in phone number at (916) 263-3680.

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www.cba.ca.gov/forms/complaint


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CALIFORNIA BoARD OF AccouNTANCY

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A D D R E S S S E R V I C E R E Q U E S T E D

[91 :Y!., U P DAT E I SPR I NG/SUMMER 2018-ISSUE NO . 87 ACCOUNTANCY

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LIST OF CONTRI BUTORS

Christy Abate Terri Dobson Kim Koski Deanne Pearce Aaron Bone Dominic Franzella Brandon Lee Rebecca Reed Patti Bowers Ashley Heebner Nooshin Movassaghi Ben Simcox, CPA

PDE_lS-336

www.cba.ca.gov

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dat e - california department of consumer affairs€¦ · update spring/summer 2018 . follow cba...

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