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

87

PRESIDENT'S MESSAGE
IN THIS ISSUE
As we continue through a very busy and PRESIDENT'S MESSAGE
productive 2018, I want to share some of the
CBA MEMBERS, COMMITTEE CHAIRS, AND STAFF 2
California Board of Accountancy's (CBA)
accomplishments as we pursue diligently our MESSAGE FROM THE EXECUTIVE OFFICER 3
mission to protect consumers. MOVING? DON'T FORGET A CBA CHANGE-OF-ADDRESS FORM 3
One particular area of focus this year NEW CBA MEMBERS APPOINTED 4
has been our heavy investment with the
THANK YOU TO PEER REVIEW SURVEY PARTICIPANTS 4
Legislature and governor's administration
to support proposed legislation that would CANNABIS INDUSTRY INFORMATION AVAIIABLE ON (BA'S WEBSITE 5

Michael M. Savoy, CPA, President

benefit consumers. As discussed in prior FOLLOW CBA SOCIAL MEDIA ACCOUNTS FOR CONVENIENT UPDATES 5
UPDATE issues, CBA has spent the past
several years developing its mobility program, which allows qualified THE CBA WANTS TO HEAR FROM YOU 5
out-of-state licensees to practice public accountancy in California UNDER THE DOME 6
without providing notice or paying a fee. The current program was
YOUR FEES AT WORK 7
scheduled to end on Jan. 1, 2019.
FUTURE MEETINGS 7
Following the adoption of our report in December 2017, California's
Mobility Program for Accountancy - Implementation, Enforcement and ENFORCEMENT PROCESS 8
its Consumer Benefits (available on CBA's website at www.cba.ca.gov), ENFORCEMENT ACTIONS 10
CBA vigorously supported the approval of Senate Bill 795 (Galgiani)
POLICY OF NONDISCRIMINATION ON THE BASIS
that would make this program permanent. I am pleased to share that OF DISABILITY AND EQUAL EMPLOYMENT OPPORTUNITY 37
the Legislature approved this bill without a single "no" vote, and in
ADDRESS CHANGE FORM 38
September 2018, Governor Brown signed it into law.
CBA DIRECTORY 39
We are grateful to the governor and Legislature for their consideration
and are appreciative that the public will continue to benefit from the LIST OF CONTRIBUTORS BACK
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.

CONTINUED ON PAGE 2
 CALIFORNIA
BOARD OF
ACCOUNTANCY
Newsletter

PRESIDENT'S MESSAGE CONTINUED FROM PAGE 1

Now that this program is permanent, CBA will

CBA MEMBERS
Michael M. Savoy, CPA, President
continue its work through the CBA's Mobility
Stakeholder Group to monitor the enforcement practices George Famalett, CPA, Vice-President
of the various states and U.S. territories to ensure that Mark J. Silverman, Esq., Secretary/
California's consumers are protected. Treasurer
Alicia Berhow
Another large CBA priority this year has been the Jose A. Campos, CPA
implementation of a system that allows licensees to pay
Nancy J. Corrigan, CPA
their renewal fees with a credit card on CBA's website.
We expect this service will be available by the end of Karriann Farrell Hinds, Esq.
2018. Mary M. Geong, CPA
Dan Jacobson, Esq.
When we near the launch, complete details about how
Xochitl A. Leon
to use this new service will be shared through UPDATE
and other means. Luz Molina Lopez
Carola A. Nicholson, CPA
Michael M. Savoy, CPA
Sunny Youngsun Park, Esq.
President
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

2
 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, CBA
Patti 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."

3
 CALIFORNIA
BOARD OF
ACCOUNTANCY
Newsletter

NEW CBA MEMBERS APPOINTED

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

Nancy J. Corrig an, CPA Mary M. Geong, 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.
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.

4
 UPDATE SPRING/SUMMER 2018

FOLLOW CBA SOCIAL MEDIA Also, CBA responds to questions and comments
ACCOUNTS FOR CONVENIENT received through social media, so it is a convenient
way to get quick answers and guidance.
UPDATES
To find CBA on Facebook
If you use Facebook, Twitter, or Linkedin to keep
and Linkedin, search for
up with up your relatives, friends, and colleagues,
"California Board of
consider following the CBA's social media accounts Accountancy." CBA's Twitter
to get important updates on changes in CBA laws account is @CBANews.
or processes. Since social media is a very rapid
communication platform, you could be among the first
to learn about important changes.

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.
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."

CBA WANTS TO HEAR FROM YOU

CBA wants to hear from consumers, applicants, Please take a moment to tell CBA about the service
licensees, and other stakeholders regarding how it you received, or any other topic you wish to comment
can improve the services provided. CBA uses the on related to CBA. All responses can be anonymous.
Stakeholder Satisfaction Survey as an important tool
To access the survey, visit www.cba.ca.gov and
to receive feedback and allow stakeholders to express
under "Quick Hits," select the "CBA Stakeholder
their thoughts on their interactions with CBA staff.
Feedback " link.
CBA management reviews the comments received
and uses them to help shape its priorities and
determine training needs for staff.
 CALIFORNIA
BOARD OF
ACCOUNTANCY
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.
6
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."
 UPDATE SPRING/SUMMER 2018

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
Licensing $3,013,568 - 21.4%
Administration
$655,124 - 4.6%

Board
Initial Licensing $184,000 - 1.3%
$1,474,028 - 10.5%

Executive
$491,343 - 3.5%

Exam __,,,-
$818,905 - 5.8% ------ Enforcement
$5,978,004 - 42.4%

FUTURE MEETINGS
Nov. 15-16, 2018 Dec. 7, 2018 CBA and committee meetings are open to
CBA and Committee Meetings Peer Review Oversight Committee the public. Consumers, licensees, and all
Double Tree by Hilton Hotel - California Board ofAccountancy interested persons are encouraged to attend.
San Diego Downtown 2450 Venture Oaks Way, Suite 300 As meeting locations are determined, they
1646 Front St. Sacramento, CA 95833 will be posted on the CBA website at
San Diego, CA 92101 (916) 263-3680 www.cba.ca.gov under "Quick Hits,"
(619) 239-6800 using the "CBA and Committee Meetings"
Jan. 17-18, 2019 link. Meeting locations are also available by
Dec. 6, 2018 CBA and Committee Meetings calling the CBA office at (916) 263-3680.
Enforcement Advisory Committee California Board ofAccountancy Public notices and agendas are posted to the
Marriott Fullerton 2450 Venture Oaks Way,
2701 NutwoodAve.
website at least 10 days prior to meetings.
Suite 300
Fullerton, CA 92831 All CBA meetings are webcast live and
Sacramento, CA 95833
(714) 738-7800 archived at www.cba.ca.gov.
(916) 263-3680

7
 CALIFORNIA
BOARD OF
ACCOUNTANCY
Newsletter
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.
8
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
CONTINUED ON PAGE 9

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 NTDE 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.
UPDATE SPRING/SUMMER 2018
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.
9
 CALIFORNIA
BOARD OF
ACCOUNTANCY
Newsletter

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

AY LWA R D, W I L L I A M K E V I N CAUSES FOR DISCIPLINE:

C h e rr y Va l l ey, C a l i f.
(CPA 4 7 0 2 5 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocation of C PA l icense, via defa u l t decisio n .
Effective J u n e 2 5 , 2018
CAUSES FOR DISCIPLINE:
Accusation No. AC-201 8-63 conta i n s the fol l ow i n g
a l l egations: (1) u n p rofess i o n a l con d u ct-co nviction o f
su bsta ntia l l y related cri me; ( 2 ) u n p rofess i o n a l co n d u ct­
fiscal d is ho n esty; a n d (3) u n p rofess i o n a l co n d u ct­
em bezzlement/m i s a p p ropriation of funds.
M r. Aylwa rd is s u bject to d i sci p l i na ry action i n that o n o r
a bout D e c . 1 9, 2017, h e w a s convicted o n h i s g u i lty plea o f
v i o l a t i n g Pen a l C o d e sections 504/51 4 (em bezz lem ent o f
p u b l i c funds), a fe l ony, a n d Penal C o d e section 424(a) (1)
(m isappropriation of p u b l ic funds), a fe lo ny.
M r. Aylwa rd is s u bject to d i sci p l i na ry action in that he
engaged in fiscal d i s h o n esty by d ive rt i n g a n d co n cea l i n g
p u b l i c f un d s .
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Divis i o n 3, C h a pter 1 ,
§ 510 0(a), (i), a n d (k).
Accusation No. AC-201 8-32 conta i n s the fo l l owing
a l l egations: (1) practicing w ith ou t a perm it; (2) d is h o n esty;
(3) w il lfully violat i n g the Accou nta n cy Act; (4) know i n g
prepa rati on , p u b l ication, o r dissemi nation of fa lse,
fra u d u lent, o r materi a l l y m i s l ead i n g fi n a n c i a l documents;
(5) obta i n i n g m on ey by fra u d u lent means o r fa lse
p retenses; (6) i m p roperly using C PA designation; and (7)
a dve rtis i n g/soliciting i n a false, m islea d i n g m a n n e r.
M r. Castro is s u bject to d isci p l i na ry action i n that he
engaged i n the p ractice of accou nta n cy without a va l i d
permit.
M r. Castro is s u bject to d isci p l i na ry action i n that he
co m m itted acts of d is h o n esty when h e o bta ined a fee
from a client after prepa r in g a n d fi l i n g a c l i e nt 's tax returns
w h i l e h is l icense was d e l i n q uent a n d d i d not have other
autho rity to do so, a n d advertised a n d solicited busi ness to
pe rfo rm a cco u n t i n g services u s i n g the CPA designatio n .
M r. Castro is s u bject t o d isci p l i na ry action i n that h e
w i l lf u l l y violated a su bdivision o f t h e Accou nta n cy Act a s
described here i n .
M r. Castro is s u bject t o d isci p l i na ry action i n t h a t h e
knowi n g l y p repa red, p u b l ished, o r d isse m i nated fa lse,
fra u d u lent, o r materi a l l y m i s l ead i n g fi n a n c i a l state m ents,
repo rts, o r i nfo rmation when h e i m p roperly used the
CPA designation i n advertis i n g a n d soliciting b u s i n ess to
pe rfo rm a cco u n t i n g services.

M r. Castro is s u bject to d isci p l i na ry action i n that he

CASTRO, CA R LOS A . obta i n ed m on ey o r oth er va l u a b l e consideration by
B u rb a n k, C a l i f. fra u d u lent means o r fa lse p retenses when h e o bta i ned a
(C PA 9 0 7 1 4) fee from a client after prepa r in g a n d fi l i n g a c l i e nt 's tax
returns w h i l e his l icense was d e l i n q uent and did not have
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: oth e r autho rity to do so, a n d advertised a n d solicited
Revocation of C PA l icense, via defa u l t decisio n . busi ness to pe rfo rm a cco u n t i n g services u s i n g the CPA
designati o n .
Effective J u ly 5 , 2018

CONTINUED O N PAGE 1 1

IO

C PA REVOCATIONS THROUGH SEPT. 4, 2 0 1 8
M r. Castro is s u bject t o d isci p l i na ry action i n t h a t he
i m p roperly a n d u n lawfu l l y d e s i g n ated h i mself as a certified
p u b l i c a ccou nta nt and used the a b b reviation "C PA" w h e n
h i s l i cense w a s i n "de l i n q u e n t " status.
M r. Castro is s u bject to d isci p l i na ry action i n that he
a dve rtised a n d s o l i cited busi ness i n a fa lse, fra u d u l ent, and
m is l ea d i n g m a n n e r as described a bove.
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Division 3, C h a pter 1 ,
§§ 5050, 5055, 5 1 0 0 (c), (g), (j), a n d (k). C a l ifo r n i a Code of
Reg u lations, Title 1 6 , Division 1, § 63.
C H E N , TO N I TO N G
H a c i e n d a H e i g h t s , C a l i f.
(CPA 7 3 6 6 3 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocati on of C PA l icense, via defa u l t d e c i s i o n .
Effective Sept. 4, 201 8
CAUSE FOR DISCIPLINE:
Accusation No. AC-201 8-1 7 conta i n s the fo l l owi n g
a l l egations: ( 1 ) co nvi ction o f a su bsta ntially related cri me;
(2) d i s ho n esty and fra u d ; (3) fiscal d is h o nesty o r b reach
of fi d u c i a ry respo n s i b i l ity; (4) e m bezz l e m ent, th eft, o r
m is a p p ropriations o f f u n d s ; ( 5 ) i m position o f d i sci p l i n e by
the U n ited States Secu rities a n d Exc h a n g e Com m ission
(SEC); (6) d isci p l i n a ry action by a ny a g e ncy of the federal
gove r n m ent; (7) suspension of r i g h t to p ractice before
gove r n m e n t a l body o r a g e n cy; and (8) fa i l u re to report
events.
Ms. Chen i s s u bject to d isci p l i na ry action i n that s h e
w a s convicted of a c r i m e su bsta ntia l l y related t o the
q u a l ificatio n , functions, a n d duties of a certified p u b l i c
a ccou ntant. S pecifical ly, M s . C h e n w a s convi cted o f o n e
c o u n t o f w i re fra u d .
UPDATE SPRING/SUMMER 2018
M s . Chen is s u bject to d isci p l i na ry action i n that
s h e d is h o n estly and fra u d u l ently m is a p p ro p riated
a p p roxi m ately $372,585 from victi m i nvesto rs.
Ms. Chen is s u bject to d isci p l i na ry action i n that she
knowi n g l y co m m itted fiscal d is h o nesty o r breached h e r
fi d u c i a ry respo n s i b i l ity b y m isa p p ro p r i a t i n g a p p roxi m ately
$372,585 from vict i m i nvestors.
Ms. Chen is s u bject to d isci p l i na ry action i n that she
knowi n g l y e m bezzled and m is a p p ropriated a p p roxi mately
$372,585 from vict i m i nvestors.
Ms. Chen is s u bject to d isci p l i na ry action i n that s h e was
d isci p l i ned by t h e S EC on J u ly 8, 201 6 , i n the p roceed i n g
titled I n the M atter o f To n i To ng C h e n , C PA. Ad m i n i strative
Proceed i n g F i l e N o . 3-1 7329.
Ms. Chen is s u bject to d isci p l i na ry action i n that s h e was
d isci p l i ned by t h e S EC, a n a g e ncy esta b l ished by the
federal gove r n m ent.
M s . Chen i s s u bject to d i sci p l i na ry action i n that h e r right
to p ractice before a g ove r n m e n t body o r a g e ncy was
suspended o r revo ked .
M s . C h e n is s u bject t o d isci p l i n a ry action i n that s h e fa iled
to report i n writing to CBA with i n 30 days of her g u i lty plea
a n d the cancellation, revocation, or suspension of the right
to practice as a certified public accou ntant before the S E C .
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Division 1, Cha pter 1 ,
§ 141; D i v i s i o n 1 . 5, Cha pter 3 § 490; Division 3, Cha pter 1 ,
§§ 5063(a)(l ) a n d (a) (3), 5 1 0 0 (a), (c), (h), ( i ), ( k) a n d ( I ).
C a l ifo r n i a Code of Reg u lations, Title 1 6, D i v i s i o n 1 , § 99.
CONTINUED ON PAGE 12
II
 CALIFORNIA
BOARD OF
ACCOUNTANCY
Newsletter

C PA REVOCATIONS THROUGH SEPT. 4, 2 0 1 8

HART, T H O MAS
P a s a d e n a , C a l i f.
(C PA 5 6 0 5 2 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocation of C PA l i cense, via defa u l t decision.
Effective April 30, 201 8
CAUSE FOR DISCIPLINE:
The fo l l ow i ng g ro u n d s fo r d isci p l i ne a re a l leged in the
Petition to Revoke Probation.
PROBATION VIOLATION:
(1) fa i l u re to s u b m i t written repo rts; (2) fa i l u re to co m p l ete
ethics conti n u i ng e d u cation (C E); (3) fa i l u re to co m p l ete
reg u l atory review cou rse; (4) fa i l u re to co m p l ete a n d
p rovide p r o p e r docum entation of C E cou rses; a n d (5)
fa i l u re to co m p l y with probation by fa i l i ng to s u b m it
q u a rterly re ports.
LEVI N E, PAU L
Wood l a n d H i l l s , C a l i f.
(CPA 1 5 9 8 6)
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocation of C PA l i cense, via sti p u lated settlement.
Effective J u n e 25, 2018
CAUSES FOR DISCIPLINE:
Accusation No. AC-201 7-27 conta i n s the fo l lowi n g
a l l egations: (1) w i l l f u l v i o l a t i o n of Accou nta ncy A c t a n d
CBA reg u lations; ( 2 ) d ish o n esty, fra u d ; (3) know in g
prepa ration, p u b l ication, o r dissemi nation of fa lse,
fra u d u lent, o r materi a l l y m i s l ead i n g i nformation; and (4)
obta i n i n g money or other t h i n g s of va l u e by fra u d u lent
means o r fa lse p rete nses.
M r. Levine i s s u bject t o disci p l i n a ry action i n that M r.
Levine engaged i n the p ractice of p u b l i c acco u ntancy i n
t h i s state without h o l d i n g a va l i d p e r m i t t o p ractice p u b l i c
a ccou nta ncy. M r. Levine u s e d the title "ce rtified p u b l i c
a ccou ntant" a n d i t s a b b reviation "C PA" on letterhead,
busi ness cards, a n d tax docum ents without holding a
cu rrent certified p u b l i c accou ntant certifi cate. M r. Levine
a dve rtised o r used oth er fo rms of sol icitation i n a matter
that is fa lse, fra u d u lent, and m i s l ead i n g .
M r. Levine i s s u bject t o disci p l i n a ry action i n t h a t M r.
Levine engaged i n the u n p rofess i o n a l co n d u ct of fra ud a n d
w a s d i s h o nest w i t h c l i e nts w h e n he knowi n g l y held h i mself
out a n d s i g ned tax retu rns a s a certified public accou ntant
while not being the h o l d e r of a va l i d certified p u b l ic
a ccou ntant certificate.
M r. Levi ne is s u bject to d i sci p l i na ry action i n that M r. Levine
knowi n g l y p repa red, p u b l i shed, o r d isse m i nated fa lse,
fra u d u lent, o r materi a l l y m i s l ead i n g fi nancial statements,
repo rts, o r i nfo rmation. In particu l a r, M r. Levine held
h i mself out as a certified pu bl i c a ccou ntant when he
w a s not the h older of a va l i d certified pu bl i c accou ntant
certificate. H e a l so s i g ned tax returns that were fi led with
the I nte rnal Reve n u e Service that fa lsely stated he was a
certified p u b l ic accou ntant.
M r. Levine i s s u bject to disci p l i n a ry action i n that M r.
Levine obta i ned m oney or othe r va l u a b l e co nsideration
by fra u d u lent means o r fa lse p rete nses. I n pa rticu l a r, M r.
Levine held h i mself out as a certified p u b l i c acco u ntant
a n d accepted money o r va l u a b l e consideration to prepa re
two tax retu rns, when, i n fact, he was not the holder of a
va l i d certified p u b l i c accou ntant certifi cate at the t i m e of
the engagements.
FOR VIOLATIONS OF:
Busi ness a n d Professions Code, Division 3, C h a pter 1 ,
§§ 5050(a), 5055, 5 1 0 0 (c), (g), (j), (k), a n d 5121 . Cal ifo r n i a
C o d e of Reg u lations, Title 1 6, D i v i s i o n 1 , § 63.

CONTINUED ON PAGE 1 3

12

C PA REVOCATIONS T H R O U G H S E PT. 4, 2 0 1 8
MALCO LM ACCO U NTA N CY C PAS LLP
S a n D i eg o , C a l i f.
( PA R 7 1 2 9)
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocation of C PA partners h i p l i cense, via sti p u l ated
sett l e m e nt.
Effective J u n e 25, 2018
CAUSES FOR DISCIPLINE:
Accusation No. AC-2018-56 conta i n s the fo l l owi ng
a l l egations: (1) repeated acts of n e g l i g e n ce; (2) i nsuffi cient
a u d it documentation; (3) report fa i l i n g to conform to
p rofessio n a l sta n d a rds; a n d (4) fa i l u re to com p l y with
p rofessio n a l sta n d a rd s.
M a lco l m Accou nta ncy C PAs L L P is s u bject to d isci p l i n a ry
action i n that M a lco l m Accou nta ncy C PAs L L P engaged i n
repeated acts o f n e g l i g e nce w h e n it performed a n a u d it of
an e m p l oyee benefit p l a n for the yea r ended Dec. 31, 2013,
which depa rted from the a p p l i c a b l e p rofess i o n a l sta n d a rds
a n d that i n d i cated a lack of com pete n cy i n the p ractice of
public acco u n ta n cy.
M a lco l m Accou nta ncy C PAs L L P is s u bject to d isci p l i n a ry
action i n that the a u d it docu me ntation d i d not conta i n
sufficient a p p ro p riate a u d it evi d en ce t o e n a b l e a reviewer
with rel eva nt knowledge and experie nce, havi ng n o
p revious co n n ection w i th the a u d it e n g a g e m e nt, to
u n d e rsta n d the natu re, t i m i n g , extent, a n d results of
p rocedu res performed, evidence o bta i ned, co nclu s i on s
rea ched, a n d to dete r m i n e the ide ntity of the persons who
perfo rmed a n d reviewed the work.
M a lco l m Accou nta ncy C PAs LLP is s u bject to d isci p l i n a ry
action i n that M a lcom Accou nta n cy C PAs L L P issued a
report with a n u n q u a l ified o p i n i o n that was u ns u p p o rted
by a u d it d oc um e ntation a n d that fa i l ed to co nform to
p rofessio n a l sta n d a rd s.
U P D A T E S P R I N G /S U M M E R 2 0 1 8
M a lco l m Accou nta ncy CPAs L L P is s u bject to d isci p l i n a ry
action i n that M a lco l m Accou nta ncy CPAs L L P fa iled to
comply with a l l a p p l icable p rofessio n a l sta n d a rds i n t h e i r
a u d it engagement, i n c l u d i n g G e n e ra l ly Accepted A u d i t i n g
Sta n d a rds (GAAS) a n d E m p l oyee Ret i rement I ncome
Security Act ( E R I SA) req u i re m e nts.
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Division 3, C h a pter 1 ,
§§ 5 0 62, 5097, 5 1 0 0 (c), (e), a n d (g). Cal ifor n ia Code of
Reg u lations, Title 1 6 , Division 1, § 5 8.
M E R LO, AMY MAR I E
C h i co , C a l i f.
(C PA 9 5 3 4 9 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocation of C PA l icense, via defa u l t decisio n .
Effective Sept. 4 , 201 8
CAUSE FOR DISCIPLINE:
Accusation No. AC-2018-59 conta i n s the fo l l owi ng
a l l egations: (1) d ishonesty, g ross n e g l i g e nce, a n d repeated
n e g l igent acts; (2) obta i n i n g money by fa lse p rete nses; (3)
fa i l u re to co m p l y with sta n d a rds; (4) fa i l u re to co m p l y with
peer review req u i re ments; (5) fa i l u re to respond to CBA
i n q u i ry; and (6) willful violation of the code.
Ms. M e rlo is s u bject to d isci p l i n a ry action in that she
was d i s h o nest and co m m itted repeated n egl igent acts
when she was engaged to prepare a n a u d it for Cemetery
D istrict P, and to prepa re a review report fo r Fac i l ity N , a n d
a ccepted payment fo r those acco u n t i n g services, but d i d
n o t p repa re the a u d it a n d review report.
Ms. M e rlo is s u bject to d isci p l i n a ry action in that
s h e a ccepted $1,220 from Cemetery D istrict P afte r
rep rese nting that s h e wou l d pe rfo rm the preparation
se rvices of its a u d it, a n d $1 , 875 from F. B . after
rep rese nting that she wou l d prepa re the review report for
Fa c i l ity N when, i n fact, she d i d n ot prepa re the a u d it o r
review report.
CO N TI N U E D O N PAG E 14
13
 CALIFORNIA
BOARD OF
ACCOUNTANCY
Newsletter
C PA REVOCATIONS THROUGH SEPT. 4, 2 0 1 8
M s . M e rlo is s u bject t o d isci p l i n a ry a c t i o n i n t h a t she fa iled
to co m p l y with p rofessi o n a l sta n d a rds, specifi c a l l y the
American I nstitute of Certified Public Acco u ntants Code
of Professional Eth i cs, i n the performa nce of the a u d it fo r
Cemetery D istrict P, a n d revi ew fo r Faci l ity N .
M s . M e rlo i s s u bject t o d isci p l i n a ry action i n that s h e fa iled
to e n ro l l a n d partici pate i n a peer review acce pted by a
Board-reco g n ized peer review program with i n 1 8 months
of her fi rst accou nt in g a n d a u d it i n g service performed.
M s . M e rlo is s u bject to d isci p l i n a ry action i n that she fa iled
to res pond to CBA's i n q u i ries reg a rd i n g the co n d u ct
described ab ove.
Ms. M e rlo is s u bject to d isci p l i n a ry action in that she
co m m itted repeated n e g l i g e nt acts, fa iled to comply
with p rofess i o n a l sta n d a rds, o bta i ned m o n ey by fa lse
p retenses, fa i l e d to co m p l ete peer revi ew, and fa i l e d to
respond to CSA i n q u i ries.
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Division 3, C h a pter 1 ,
§§ 5076, 5100(c), ( g ) a n d ( k). Cal ifo r n ia Code of
Reg u lations, Title 16, Division 1, § § 40, 41 , 52 a n d 58.
RAFALOV I C H , STEV E N
Coro n a D e l M a r, C a l i f.
(CPA 1 1 1 24 9 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocati on of C PA l i cense, via defa u lt decision.
Effective Sept. 4, 201 8
CAUSE FOR DISCIPLINE:
Accusation No. AC-201 8-3 conta i n s the fol l ow i n g
a l l egations: (1) co nvi ctions of cri mes su bsta ntially re lated
to the q u a l ification, functions, and d uties of a certified
p u b l i c acco u ntant; and (2) fa i l u re to report convictions.
14
M r. Rafa lovich i s s u bj ect t o disci p l i n a ry action i n that
h e was convicted of cri mes s u bsta ntially re lated to the
q u a l ifications, functions, a n d d u ties of a certified p u b l i c
a ccou ntant. S pecifical ly, M r. Rafa l ovi ch w a s convi cted
on his plea of nolo contend ere to c ri m i n a l t h reats
(felo ny), d i so beyi ng a domestic relations cou rt order
(m isdemea n or). H e was also convicted o n h i s plea of g u i lty
to possess ion of a cane sword (fe l ony).
M r. Rafa lovich is s u bj ect to disci p l i n a ry action i n that he
fa iled to report h i s convicti on s to CSA with i n 30 days.
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Division 1 . 5, Chapter 3
§ 490; Division 3, Cha pte r 1 , §§ 50 63(a) (l) a n d 5100(a).
R U G LEY, GARY A .
S a n D i m a s , C a l i f.
(CPA 5 3 0 6 6 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocati on of C PA l i cense, via defa u lt decision.
Effective Sept. 4, 201 8
CAUSE FOR DISCIPLINE:
Accusation No. AC-2018-42 conta i n s the fo llowing
a l l egations: (1) fa lse statement o n l i cense ren ewa l
a p p l ication; (2) willful violation of CE req u i rements; (3)
p ractice without a perm it; (4) fa i l u re to m eet m a ndatory
CE req u i rem ents; and (5) fa i l u re to comply with citat i o n .
M r. Rug ley is s u bject to d isci p l i n a ry a c t i o n i n t h a t he
attem pted to secu re a re n ewa l l icense i n a n "active" status
t h rou g h fra u d , deceit, know i n g m i s re p resentation of fa ct
o r by know i n g l y om itting a material fa ct with reg a rd to the
co m p l etion of C E req u i red for l i cense re n ewa l .
M r. R u g ley i s s u bject t o d i s ci p l i n a ry action i n that h e
fa i l e d t o meet t h e C E req u i re m e nts w h e n re n ew i n g h i s
certifi cate i n a n "active" status fo r t h e renewa l period that
e n d e d M a rc h 3 1 , 201 3 , a n d the re n ewa l period that ended
M a rch 3 1 , 201 5 .
CONTINUED ON PAGE 1 5

C PA REVOCATIONS THROUGH SEPT. 4, 2 0 1 8
M r. R u g l ey is s u bject t o d isci p l i n a ry a c t i o n i n t h a t h e h e l d
h i mself out as a certified p u b l i c a ccou nta nt w h e n h i s
l i cense w a s d e l i n q u e n t .
M r. R u g l ey is s u bject to d isci p l i n a ry action i n that h e fa i l ed
to co m p ly with Citation O rd e r No. CT-201 5-86, w h i c h
ordered t o p a y a $1 ,750 fine, d i sconti n u e h o l d i n g h i mself
out as a C PA u nt i l h i s l i cense was active, and to p rovide
docu m e ntation reg a rd i n g co m p l etion of req u i red CE.
FOR VIOLATIONS OF:
B u s i n ess a n d Professi o n s Code, Division 1 . 5, C h a pter 3
§ 498; Division 3, Cha pter 1 , §§ 5050(a), 5 1 0 0 ( b) a n d (g).
C a l ifo r n i a Code of Reg u lations, Title 1 6, D i v i s i o n 1 § 87, 89,
94, and 9 5 . 4 .
ZHANG, J U N
F r e m o n t , Ca l i f.
(CPA 1 3 2 74 7 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocati on of C PA l icense, via defa u l t d e c i s i o n .
Effective J u n e 25, 2018
CAUSES FOR DISCIPLINE:
Accusation No. AC-201 8-38 conta i n s the fol l owi ng
a l l egations: (1) w i l lfu l violation of B u s i ness a n d Profess i o n s
Code s e c t i o n 5063; a n d ( 2 ) i m position of disci p l i ne,
a pena lty, a n d/o r a sanction by the P u b l i c Co m p a ny
Acco u n t i n g Ove rs i g h t Boa rd ( P CAO B).
M r. Z h a n g is s u bject to d isci p l i na ry action in that the
PCAO B i m posed d isci p l i ne, a pena lty, a n d/or a sanction on
h i m at a t i m e when he was (a) associated with a reg istered
p u b l i c a cco u n t i n g fi rm, a n d/o r (b) the h o l d e r of a perm it,
certifi cate, l i cense, o r other a u t h o rity to p ractice p u b l i c
a ccou nta n cy i n C a l ifo r n i a .
U P D A T E S P R I N G /S U M M E R 2 0 1 8
M r. Z h a n g is s u bject to d isci p l i na ry action i n that h e
w i l lf u l l y violated sect i o n 5063, su bdivision (b)(5) of the
Accou nta n cy Act by not reporti ng i n writ i n g to t h e CBA
the PCAO B's o p e n i n g o r i n itiation of its i nvestigation 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 i g a t i o n .
FOR VIOLATIONS OF:
B u s i n ess a n d Professi o n s Code, Division 3, C h a pter 1 ,
§§ 5063(b)(5), 5 1 0 0 (9) a n d (I).
OTH E R E N FO RCEM E NT ACTI ONS
T H R O U G H S E PT. 4, 2 0 1 8
BEAM I S H , ADRIAN D.
Los G a tos, Ca l i f.
(CPA 9 0 6 0 3 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocati on stayed with th ree years' p robati o n , via
sti pu lated sett l e m e nt.
M r. Bea m ish shall rei m b u rse t h e CBA $ 3 , 0 6 6 . 55 fo r its
i nvestigation a n d p rosecution costs.
M r. Bea m ish s h a l l co m p l ete fou r h o u rs of C E in eth ics. T h e
h o u rs s ha l l be co m p l eted wit h i n 1 8 0 days of t h e effective
date of the C BA's decision a n d order a n d a re i n a d d ition to
the CE req u i rements for re licens i n g .
M r. Bea m ish s h a l l co m p l ete a C SA-a pp roved reg u l atory
review co u rse. The co u rse s h a l l be com p l eted with i n 1 8 0
days o f the effective date o f the C BA's decision a n d order
a n d is i n a d d ition to t h e C E req u i re m e nts fo r re l icensi n g .
M r. Bea m ish s h a l l co m p l ete 1 6 h o u rs o f C E i n the s u bject
a rea of a u d its. T h e h o u rs s h a l l be com p l eted wit h i n 1 8 0
days o f the effective date o f the C BA's decision a n d order
a n d a re i n a d d ition to t h e C E req u i re m e nts fo r re l icensi n g .
M r. Bea m ish s h a l l fu l ly comply w i t h the S EC's o r d e r i n F i l e
N o . 3-1 81 6 0 .
CONTINUED ON PAGE 1 6
15
 CALIFORNIA
BOARD OF
ACCOUNTANCY
Newsletter
OTH E R E N FO RC E M E N T ACTIONS T H R O U G H S E PT. 4, 2 0 1 8
M r. Bea m ish sha l l m a i nt a i n a n active l i ce n se status.
Effective J u n e 25, 2018
CAUSE FOR DISCIPLINE:
Accusation No. AC-201 8-65 conta i n s the fo l l owing
a l l egation:
M r. Bea m ish is s u bj ect to d isci p l i n a ry action i n that h e was
the s u bj ect of d isci p l i n e, pena lty a nd/o r sanction by the
SEC, which action also i nc l u d e d suspension o r revocation
of h i s right to p ractice before the SEC fo r at least o n e
yea r, a n d which a c t i o n w a s based o n reasons s u bstanti a l ly
related to the p ractice of p u b l i c acco u ntancy.
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Division 1, Cha pter 1, § 141;
D ivision 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 1 7 2 a n d FN P 1 429)
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocation stayed with th ree years' probation, via
sti p u l ated settl e m e nt.
Leo Berger a n d Leo Berger & Associates s h a l l rei m b u rse
CBA $6,000 fo r its i nvestigation and p rosecution costs .
M r. B e rg e r s h a l l com p l ete fo u r h o u rs of C E i n eth ics. The
h o u rs sha l l be co m p l eted with i n 1 8 0 d ays of the effective
date of the C BA's decision a n d o rd e r a n d a re in a d d ition to
the CE req u i re m e nts for rel i censi n g .
M r. Berger s h a l l com p l ete a C SA-a p p roved reg u l atory
review cou rse. The cou rse s h a l l be com p l eted with i n 1 8 0
days o f the effective date o f the C BA's decision a n d order
a n d is i n a d d ition to the CE req u i re me nts fo r re l ice n s i n g .
M r. B e r g e r s h a l l com p l ete a n d p rovide proper
documentation of 1 6 h o u rs of CE i n the s u bject a rea of
State me nts o n Sta n d a rd s fo r Acco u n t i n g and Review
Services (SSA RS). T h i s sha l l be co m p l eted wit h i n one yea r
of the effective date of the C BA's decision a n d order. Th is
s ha l l be i n a d d ition to CE req u i rements fo r rel icensi n g .
D u ri n g the period o f p robati on , a l l review a n d co m p i lation
repo rts a n d work papers shall be s u bject to peer review
by a C SA-reco g n ized peer review program p rovider
p u rsuant to Cal ifor n i a Busi ness a n d P rofessi on s Code
section 5076 a n d Cal ifor n i a Code of Reg u lations Title 16,
D ivision 1 , Article 6, co m m e n c i n g with section 38, at M r.
Berger a n d Leo Berger & Associates' expense. The specific
engagem ents to be revi ewed sha l l be at the d i scretion of
the peer reviewer. With i n 45 days of the peer review report
being acce pted by a CSA- recog n ized peer review p rog ra m
p rovider, M r. Berger a n d Leo Berger & Associates sha l l
s u b m i t t o C B A a copy o f t h e p e e r review report, i n c l u d i n g
a ny materials documenting t h e p rescription o f re m e d i a l
o r correction a c t i o n s i m posed b y the CSA- recog n ized
peer review p rogram p rovider. M r. Berger and Leo Berger
& Associates shall a lso s u b m it, if ava i l a ble, a ny materi a l s
d o c u m e n t i n g co m p l etion of a ny o r a l l of the p rescri bed
remed i a l o r co rrective actions.
M r. Berger a n d Leo Berger & Associates shall be
perma nently p ro h i b ited from engag i n g i n and perfo r m i n g
a ny a u d its. Th is co ndition sha l l cont i n u e u ntil such ti me, if
ever, M r. Berger and Leo Berger & Associates su ccessfu lly
petition CBA fo r the rei nstatement of the a b i l ity to pe rform
a ny a u d its.
M r. Berger and Leo Berger & Associates shall m a i n ta i n
a ctive l i cense statuses.
Effective Sept. 4, 201 8
CAUSE FOR DISCIPLINE:
Accusation No. AC-2018-4 conta i n s the fo l l ow i n g
a l l egations: (1) g ross a n d/o r repeated a c t s of neglige nce;
(2) i nadeq uate a u d i t documentation; (3) report fa i l i n g
t o co m p l y w i t h p rofess i on a l sta n d a rds; (4) p racticing
without a perm it; (5) fa i l u re to comply with p rofessional
sta n d a rds; (6) fa i l u re to obta i n a peer- review report; (7)
CO N TI N U E D O N PAG E 17
 U P D A T E S P R I N G /S U M M E R 2 0 1 8

OTH E R E N FO RC E M E N T ACTIONS T H R O U G H S E PT. 4, 2 0 1 8

fa lse/m islea d i n g state me nts i n peer- review re porting; (8)
p rovi d i n g fa lse/i naccu rate responses reg a rd i n g CE h o u rs;
(9) fa i l u re to comply with CE r u l es; (1 0) fa i l u re to co m p l y
w i t h b a s i c CE req u i re me nts.
M r. Berger a n d Leo Berger & Associates a re s u bject to
d isci p l i n a ry action i n that they co m m itted acts constitu ti n g
extre me departures fr o m p rofess i o n a l sta n d a rd s a n d g ross
neg l ige nce.
M r. Berger and Leo Berger & Associates a re s u bject to
d isci p l i n a ry action in that they fa iled to properly doc u m ent
a u d it p roce d u res.
M r. Berger is s u bject to d isci p l i na ry action i n that he fa i l ed
to co m p l y with CE rules.
M r. Berger is s u bject to d isci p l i na ry action i n that he fa i l ed
to co m p l y with basic CE rules and req u i rem ents.
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, D ivision 3, C h a pter 1 ,
§§ 5050, 5062, 5097, a n d 5 1 0 0 (c), (e) a n d (g). Cal ifornia
Code of Reg u lations, Title 1 6, D ivision 1 , §§ 40, 45(c), 52(d),
58, 87, and 94.

M r. Berger and Leo Berger & Associates a re s u bject B E RMAN & CO M PAN Y, P.A .
to d isci p l i na ry action i n that they fa i l e d to issue a B E RMAN, E LL I OT REAVES
report which conforms to p rofessi o n a l sta nda rds, u pon B o c a Rato n , F l a .
co m p l etion of a co m p i lation, review, o r a u d it of fi n a n c i a l (O F R 2 0 4 )
state ments.

M r. Berger a n d Leo Berger & Associates a re s u bject to

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Su rre n d e r of out-of-state firm reg istration, via sti pu lated
d isci p l i n a ry action i n that they engaged i n the p ractice
su rre n d e r.
of p u b l i c acco u ntancy without a va l i d permit d u ri n g the
period between Feb. 1 , 201 5, a n d M a rch 3, 2017. Berman & Company a n d M r. Berman s h a l l pay the CSA fo r
its costs of i nvestigation a n d p rosecution i n the a m o u n t
M r. Berger a n d Leo Berger & Associates a re s u bject to
of $4,043.37 pr i or t o iss u a n ce of a n e w o r rei nstated
d isci p l i n a ry action i n that they fa iled to comply with a l l
reg istration .
a p p li c ab le p rofessio n a l sta n d a rds i n c l u d i n g , b u t n ot l i m ited
to, Ge ne ra l ly Accepted Acco u n ti n g Princi ples (GAAP),
G e n e ra l ly Accepted Auditing Sta n d a rds (GAAS), SSARS, Effective A p ril 3 0 , 201 8
G e n e ra l ly Accepted G overnment A u d i tin g Sta n d a rds
(GAGAS), and the Un ited States H ousing and Urban CAUSE FOR DISCIPLINE:
D evelopment Conso l i d ated Audit G u id e . Accusation No. AC-201 7-73 conta ins the fol l ow i n g
a l l egations:
M r. B e rg e r a n d L e o Be r g e r & Associates a re s u bject to
d isci p l i n a ry ac t ion i n that they fa iled to obta i n a peer M r. Berman and Berman & Company were d isci p l i ned
review i n a timely m a n n e r. by the SEC and denied the privilege of a p pea r i n g o r
p ractic in g before the SEC as a n accou ntant.
M r. Berger a n d Leo Berger & Associates a re s u bject to
d isci p l i n a ry action i n that they s u b m itted fa lse, fra u d u lent,
o r m is l ea d i n g state me nts i n s u p port of t h e i r peer review FOR VIOLATIONS OF:
reporti n g . B u s i n ess a n d Professions Code, D ivision 1, Cha pter 1, § 141;
D ivision 3 , Cha pter 1 , § 5100(h) and (I).
M r. B e r g e r a n d L e o B e r g e r & Associates a re s u bject
to d isci p l i na ry action i n that they p rovided fa lse a n d
i naccu rate i nfo rmation i n res ponse t o CSA q u estions a n d
req uests fo r i nformation relating t o tota l n u m be r o f CE
h o u rs co m p l eted .

CO N TI N U E D O N PAG E 18

17
 CALIFORNIA
BOARD OF
ACCOUNTANCY
Newsletter
OTH E R E N FO RC E M E N T ACTIONS THROUGH SEPT. 4, 2 0 1 8
B RU N E R, DAVI D D E N N I S
DAVI D D. B RU N E R C PA I N C .
M e rc e d , C a l i f.
(CPA 7 3 2 3 5 a n d C O R 5 85 6)
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocation stayed with th ree years' probation, via
sti pu lated settlement.
M r. B r u n e r a n d David D. B r u n e r C PA I nc. shall j o i ntly a n d
severally rei m b u rse the C B A $ 1 1 , 1 2 5 fo r i t s i nvestigation
a n d p rosecution costs.
M r. B r u n e r s h a l l com p l ete fo u r h o u rs of C E i n eth ics. T h e
h o u rs s ha l l be co m p l eted with i n 1 8 0 days of the effective
date of the C BA's decision a n d order a n d a re i n a d d ition to
the CE req u i rements for relicensure.
M r. Bruner shall com p l ete a C SA-a p p roved reg u l atory
review co u rse. The co u rse s h a l l be com p l eted with i n 1 8 0
days o f the effective date o f the C BA's decision a n d order
a n d is i n a d d ition to the C E req u i rements fo r re l icens u re.
M r. Bruner shall com p l ete 24 h o u rs of CE i n the s u bject
a rea of a u d its. The h o u rs s h a l l be com p l eted wit h i n 1 8 0
days o f the effective date o f the C BA's decision a n d order
a n d a re i n a d d ition to the C E req u i rements fo r re l icens u re.
D u ri n g a n d afte r the co m p l etion of probation, M r. B r u n e r
a n d D a v i d D. B r u n e r C PA I nc. s h a l l be permanently
p ro h i bited from e n g a g i n g i n and perform i n g a ny E m p l oyee
Ret i rement I ncome Security Act of 1 974 ( E R I SA) a u d its.
With i n 30 days of the effective date of the CBA's decision
a n d order, M r. Bruner a n d David D. Bruner CPA I n c. s h a l l
s u b m i t to the CBA o r i t s d e s i g n e e fo r i t s p r io r a p p rova l a
p l a n of p ractice that s ha l l be mon itored by a nother CPA
who p rovides periodic repo rts to the CBA or its designee.
18
D u ri n g the period of p robation, a l l a u d it, review, a n d
co m p i lation reports a n d w o r k pa pers s ha l l be s u bject to
peer review by a CSA-recog n ized peer review program
p rovider p u rs u a nt to Cal ifornia Busi ness a n d Professions
Code section 5076 a n d Cal ifornia Code of Reg u lations
Title 1 6, Division 1 , Article 6, co m m encing with section 38,
at M r. B r u n e r's expense. The specific engagements to be
reviewed s h a l l be at the d iscretion of the peer reviewe r.
With i n 45 days of the peer review report being accepted
by a C SA-reco g n ized peer review program p rovider,
M r. B r u n e r s h a l l s u b m i t to the CBA a copy of the peer
review report, i n c l u d i n g a ny materials documenting the
p rescription of re m e d i a l o r correction actions i m posed
by the C SA-reco g n ized peer review p rogram p rovider.
M r. B r u n e r s h a l l also s u b m it, if ava i l a b l e, a ny materi a l s
documenting co m p l etion of a ny o r a l l of the p rescri bed
remed i a l o r co rrective actions.
M r. Bruner a n d David D. Bruner C PA I nc. shall m a i nta i n
a ctive l i cense statuses.
Effective June 25, 2018
CAUSES FOR DISCIPLINE:
Accusation No. AC-2017-1 02 conta i n s the fol lowi n g
a l l egations: (1) g ross neg l i gence a n d repeated n e g l i g e nt
a cts; (2) i nsuffi cient a u d it docume ntati on; (3) a u d it
repo rts not i n com p l i a nce with sta n d a rds; a n d (4) fa i l u re
to co m p l y with sta n d a rds .
M r. B r u n e r a n d D a vi d D. B r u n e r C PA I nc . a re s u bject
to d isci p l i na ry action i n that they issued repo rts
dem onstrating g ross neg l i gence and repeated acts
of n e g l i g e nce i n the performance and docume ntation
of a u d its. M r. B r u n e r a n d David D. Bruner C PA I n c.
repeatedly fa i l e d to comply with p rofessional sta n d a rds
i n c l u d i n g GAAS, State ments on Au di ti ng Sta n d a rds,
GAGAS, Office of M a nagement a n d Busi ness (0 M B)
C i rcu l a r A-133, a n d the E R I SA when they issued a n a u d it
report for client C . F. H .C. I nc., Section 403(b) P l a n , dated
April 14, 2015, fo r the yea rs ended J u n e 30, 2014, a n d
J u n e 3 0 , 201 3 .
CONTINUED ON PAGE 1 9

OTH E R E N FO RC E M E N T ACTIONS T H R O U G H S E PT. 4, 2 0 1 8
M r. B r u n e r a n d D a v i d D. B r u n e r C PA, I nc. a re s u bject
to d isci p l i na ry action i n that they fa i l e d to document
sufficient a p p ro p riate evi d e nce to s u p port a u d ited
fi n a n c i a l state m e nts o r the o p i n i o n s ren d e red thereo n .
M r. B r u n e r a n d David D. B r u n e r C PA, I nc. a re s u bject to
d isci p l i n a ry action in that they fa iled to co m p l ete a n d issue
a u d it repo rts that conform to p rofessio n a l sta n d a rds .
M r. B r u n e r a n d D av i d D. B r u n e r C PA, I nc. a re s u bject to
d isci p l i n a ry action in that they fa iled to comply with a l l
a p plicable p rofessi o n a l sta n d a rds i n c l u d i n g GAAS, E R I SA,
GAGAS, a n d 0 M B Ci rcu l a r A-1 3 3 .
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Divis i o n 3, C h a pter 1 ,
§§ 5062, 5097, 51 00(c), (e), a n d (g). Cal ifo r n i a Code of
Reg u lations, Title 1 6 , Division 1, § 58.
C E R E TTO, M A R I O DA N T E
S a n D i eg o , C a l i f.
(C PA 1 0 6 8 5 9 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocation stayed with th ree years' probation a n d 9 0 -day
suspension, via sti pu lated settlement.
D u ri n g the period of suspension, M r. Ce retto s ha l l engage
i n no activities fo r which certification a s a certified p u b l i c
accou nta nt is req u i re d .
M r. Ce retto s h a l l re i m b u rse C B A $ 1 , 545.58 for its
i nvestigation and p rosecution costs.
M r. Ce retto s h a l l com p l ete fo u r h o u rs of C E in eth ics. The
h o u rs s ha l l be co m p l eted with i n the 9 0 -day period of
suspension a n d a re i n a d d ition to the C E req u i re m e nts fo r
rel i cens i n g .
M r. Ce retto s h a l l com p l ete a C SA-a p p roved reg u l atory
review co u rse. The co u rse s h a l l be com p l eted d u ri n g the
9 0 -day period of suspension and is in a d d ition to the CE
req u i re m e nts fo r re l icensi n g .
M r. Ce retto s h a l l m a i n ta i n a n active l icense status.
U P D A T E S P R I N G /S U M M E R 2 0 1 8
Effective Sept. 4, 201 8
CAUSES FOR DISCIPLINE:
F i rst Amended Accusation No. AC-201 8-49 conta i n s
the fol l ow i n g a l l egations: (1) u n p rofess i o n a l con d u ct­
conviction of a crime su bsta ntia l l y related; (2)
u n p rofessi o n a l co n d u ct-fisca l d is h on esty; (3) out-of-state
d isci p l i n e .
M r. Ce retto is s u bject to d isci p l i nary a c t i o n i n t h a t he was
convi cted o n h is g u i lty plea of violati n g Title 34 U n ited
States Code secti on 5324(a)(3) (structu r in g tra nsactions
to evade report i n g req u i re m e nts), a fel o ny.
M r. Ce retto is s u bject to d isci p l i nary action in that he
engaged i n fi s c a l d i s h o n esty by struct u r i n g fi n a n c i a l
transactions to avo i d federal reporti n g req u i rements.
M r. Ce retto is s u bject to d isci p l i nary action i n that on o r
a bout M ay 1 1 , 201 8, i n the c a s e titled I n the M atter o f : M a rio
Da nte Ce retto, Age n cy Cases #17-037, the O regon Board
of Accou nta n cy issued a Sti p u l ated F i n a l Order accept i n g
h is res i g nation o f h i s certified p u b l i c accountancy
certifi cate a n d permit i n l i e u of revocati o n .
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Divis i o n 1 . 5, Chapter 3,
§ 490; Divis i o n 3, Cha pte r 1, §§ 5100(a), (d) a n d (i).
C H R I SO PO U LOS, CARO L K.
L a J o l l a , C a l i f.
(CPA 9 5 4 4 3 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocation stayed with th ree years' p robation, via
sti pu lated sett l e m e nt.
M s . Ch risopo u l os shall rei m b u rse the CBA $2,000 for its
i nvestigation a n d p rosecution costs.
Ms. Ch risopo u l os s h a l l com p l ete fo u r h o u rs of C E i n eth ics.
T h e h o u rs shall be com p l eted wit h i n 180 d ays of the
effective date of the CBA's decision a n d order a n d a re in
a d d ition to the CE req u i re m e nts fo r rel i ce n s u re.
CO N TI N U E D O N PAG E 2 0
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 CALIFORNIA
BOARD OF
ACCOUNTANCY
Newsletter

OTH E R E N FO RC E M E N T ACTIONS T H R O U G H S E PT. 4, 2 0 1 8

M s . Ch risopo u l os s h a l l com p l ete a C BA-a p p roved
reg u l atory review cou rse. The cou rse s h a l l be co m p l eted
wit h i n 180 d ays of the effective date of the C BA's d ecision
a n d order a n d is i n a d d ition to the CE req u i rements for
rel i censu re.
M s . Ch risopo u l os is s u bject to d isci p l i na ry action in that
s h e fa i l ed to comply with all a p p l ica ble p rofessional
sta n d a rds i n h e r a u d i t engagem ent, i n c l u din g GAAS and
E RISA req u i re m ents.

D u ri n g and afte r the co m p l etion of probati o n , Ms. FOR VIOLATIONS OF:

Ch risopo u l os shall be perma nently p ro h i b ited from B u s i n ess a n d Professions Code, Division 3, C h a pter 1 ,
engag i n g i n and pe rform i n g a ny a u d its, reviews, §§ 5 0 62, 5097, 5 1 0 0 (c), (e), a n d (g). Cal ifor n ia Code of
co m p i lations, o r other attestation services. Reg u lations, Title 1 6 , D ivision 1, § 5 8.

Ms. Ch risopo u l os s h a l l m a i n ta i n a n active l icense status.

CO N E , K E N N E T H R A L P H
Effective June 25, 2018 Sa c ra m e nto, Ca l i f.
(CPA 3 3 2 74)
CAUSES FOR DISCIPLINE:
Accusation No. AC-2018-56 conta i n s the fo l l owi ng DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
a l l egations: (1) repeated acts of n e g l i g e nce; (2) i nsuffi cient Revocation stayed with th ree years' probation, via
a u d it documentation; (3) report fa i l i n g to conform to stipu lated settl e m e nt.
p rofess ional sta n d a rds; a n d (4) fa i l u re to com p l y with
M r. Cone sha l l rei m b u rse CBA $5,000 fo r its i nvestigation
p rofess ional sta n d a rd s .
a n d p rosecution costs.
M s . Ch risopo u l os engaged i n repeated a cts of n e g l i g e nce
M r. Cone sha l l co m p l ete fou r h o u rs of CE in ethics. The
when she perfo rmed an a u d it of an e m p l oyee benefit p l a n
h o u rs s ha l l be co m p l eted with i n 1 8 0 days of the effective
for the yea r ended D e c . 3 1 , 2 0 1 3 , which depa rted f r o m the
date of the C BA's decision a n d o rd e r a n d a re in a d d ition to
a p p lic ab le p rofessi o n a l sta n d a rds a n d that i n d icated a lack
the CE req u i rements for rel i censi n g .
of com pete ncy i n the p ractice of public accou nta n cy.
M r. C o n e s h a l l co m p l ete a C BA-a p p roved reg u l atory review
M s . Ch risopo u l os is s u bject to d isci p l i na ry action i n
cou rse. The cou rse s h a l l be co m p l eted with i n 1 8 0 days of
that t h e a u d i t docu mentation d i d not conta i n suffi cient
the effective date of the CBA's decision a n d order a n d is i n
a p p ro p riate audit evi d e n ce to enable a reviewe r with
a d d ition t o t h e CE req u i rem ents fo r rel icensi n g .
releva nt knowledge a n d experience, havi ng n o p revious
co n n ection with the a u d it engagem ent, to u n d e rsta n d M r. C o n e sha l l co m p l ete a n d p rovi de proper
the natu re, t i m i n g , exte nt, a n d resu lts o f p roce d u res documentation of 24 h o u rs of p rofessional education
performed, evid ence obta i ned, co nclusions reached, a n d cou rses i n the s u bject a rea of a u d its, with at least eight
t o dete r m i n e the i d e ntity o f the persons w h o perfo rmed h o u rs i n the s u bject a rea of a u d it docum entati on, wit h i n
and reviewed the work. 1 8 0 days o f the effective d a t e o f the CBA's decision a n d
order. Th is s h a l l be i n a d d ition t o the CE req u i rements fo r
M s . Ch risopo u l os is s u bject to d isci p l i na ry action i n that
rel i cens i n g .
she issued a report with a n u n q u a l ified o p i n i o n which was
u n s u p po rted by a u d it documentation and which fa i l e d to
conform to p rofess i o n a l sta n d a rd s .

CO N TI N U E D O N PAG E 21

20

OTH E R E N FO RC E M E N T ACTIONS THROUGH SEPT. 4, 2 0 1 8
D u r i n g the p e r i o d of p robation, a l l a u d it, review a n d
co m p i lation reports a n d work pa pers s ha l l be s u bject to
peer review by a board-reco g n ized peer review program
p rovider at M r. Cone's expense. The specific engagem ents
to be reviewed shall be at the d iscretion of the peer
reviewer. Wit h i n 45 days of the peer review report bei n g
accepted b y a board-recog n ized peer review p rog ra m
p rovider, M r. Cone s h a l l s u b m i t to CBA a copy of the peer
review report, i n c l u d i n g a ny materials documenting the
p rescription of re m e d i a l o r corrective actions i m posed
by the board-recog n i zed peer review program p rovi der.
M r. Cone s h a l l a l so s u b m it, if ava i l a ble, a ny materials
documenting co m p l etion of a ny o r all of the p rescri bed
remed i a l o r co rrective actions.
M r. Cone shall m a i nt a i n a n active l i cense status.
Effective Sept. 4, 201 8
CAUSES FOR DISCIPLINE:
Accusation No. AC-201 8-1 0 conta i n s the fol l owi n g
a l l egations: (1) g ross n eg l i g e n ce; (2) repeated a cts of
n eg l ig en ce; ( 3) co m p l i a nce w ith sta n d a rds; (4) a u d i t
docu m e ntation; ( 5 ) reports n o t co nfo r m i n g to sta n d a rds;
(6) fa i l u re to o bta i n and report peer review; (7) willful
violation of Accou nta n cy Act.
M r. Cone is s u bject to d isci p l i n a ry action in that he
co m m itted g ross n e g l i g e nce by his co n d u ct in iss u i n g the
a u d it report on the fi n a n c i a l state m e nts of Com pa ny H
on or about Dec. 1 0, 2012, which depa rts extremely from
p rofessio n a l sta n d a rd s.
M r. Cone is s u bject to d isci p l i n a ry a cti o n i n that h i s
docu m e ntation fo r the 2 0 1 4 review fo r Co m p a ny R fa iled
to co m p l y with the p rofess i o n a l sta n d a rds fo r review
eng a g e m e nts a n d the review s i g n ificantly depa rted from
p rofessio n a l sta n d a rd s.
M r. C o n e is subject t o disci p l i n a ry action i n that he repeatedly
committed negl igent acts d u ring his engagements with
Compa ny H , Compa ny R, and Compa ny S.
UPDATE S P R I N G /S U M M E R 2 0 1 8
M r. Cone i s s u bject to d isci p l i n a ry action i n that h i s
a u d it a n d review doc u m entation d i d n ot p rovi de a basis
for the repo rts that he issued fo r the a u d it and review
en ga gem ents. He fa iled to perform and document h i s
p rocedu res t o s u p port h i s a u d it a n d review reports. T h e
a u d it engagement t h a t h e perfo rmed d i d n ot c o m p l y with
GAAS. T h e review en ga gem ents that he perfo rmed d i d n ot
comply with SSARS.
M r. Cone i s s u bject to d isci p l i n a ry action i n that he fa iled
to document h i s a u d it p rocedu res i n co m p l i a n ce with
p rofessio n a l sta n d a rds, the Accou nta ncy Act, a n d CBA
reg u lations.
M r. Cone i s s u bject to d isci p l i n a ry action i n that h i s reports
did n ot conform to sta n d a rd s in that the documentation
for the a u d it a n d review en ga gem ents fa i l ed to p rovi de a
basis for the reports that he issued a n d the co m p i lation
report fa iled to identify the entity fo r which the fi n a n c i a l
state m e nts were co m p l eted.
M r. Cone i s s u bject to d isci p l i n a ry action i n that he fa iled to
co m p l ete a peer review as req u i re d .
M r. Cone i s s u bject t o d isci p l i n a ry a c t i o n i n t h a t he w i l lfully
a n d knowi n g ly p rovided fa lse i nfo rmation to the CBA
by i n d icat i n g that h e was not s u bject to the peer review
req u i rement when, i n fact, he was .
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Division 3, C h a pter 1 ,
§§ 5062, 5076, 5097, a n d 5 1 0 0 (c), (e) a n d (g). Cal ifornia
Code of Reg u lations, Title 1 6, D ivision 1 , §§ 40, 41 , 45(c),
58, a n d 6 8 . 2 .
CONTINUED ON PAGE 22
21
 CALIFORNIA
BOARD OF
ACCOUNTANCY
Newsletter

OTH E R E N FO RC E M E N T ACTIONS T H R OUGH SEPT. 4, 2 0 1 8

E R N ST, JA M ES H E R M A N M r. Ernst a n d Ja mes Ernst Acco u ntin g w i l lfully fa iled to

JAM ES E R N ST ACCO U N T I N G comply with perti nent acco u n t i n g sta n d a rds .
S a n t a Ros a , C a l i f.
(CPA 3 0 075, F N P 1 0 8 8 ) FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Division 3, C h a pter 1 ,
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS: § 51 0 0 (c), a n d (g). Cal ifornia Code o f Reg u lations, Title 1 6 ,
Revocation stayed with th ree years' p robation, via Division 1 § 58.
sti pu lated sett l e m e nt.

M r. Ernst a n d J a mes Ernst Acco u nti n g s h a l l rei m b u rse the

ESC H , C H A R L E S F R A N K L I N
CBA $10,000 for its i nvestigation a n d p rosecution costs.
C a t h e d r a l C i t y, C a l i f.
D u r i n g and afte r the period of p robation, M r. Ernst a n d (C PA 3 6 5 8 5 )
J a m es Ernst Acco u n t i n g s ha l l be permanently p ro h i b ited
from engag i n g i n and perfo r m i n g a ny n o n p rofit tax DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
preparation and ret u rn fi l i n g . T h i s co nd iti o n s h a l l Revocation stayed with th ree years' p robation, via
conti n u e u nt il such ti me, if eve r, M r. E r n s t a n d J a m es sti pu lated sett l e m e nt.
Ernst Acco u n t i n g su ccessfu lly petition the CBA for
M r. Esch shall rei m b u rse CBA $3,200 for its i nvestigation
rei nstatement of the a b i l ity to perform n o n p rofit tax
and p rosecution costs.
preparation and fi l i n g .
M r. Esch s h a l l co m p l ete fou r h o u rs of C E i n eth ics. The
M r. Ernst s h a l l com p l ete fo u r h o u rs o f C E i n eth ics. T h e
h o u rs s ha l l be co m p l eted with i n 1 8 0 days of the effective
h o u rs s ha l l be co m p l eted with i n 1 8 0 days o f the effective
date of CBA's decision a n d order a n d a re i n a d d ition to the
date of the C BA's decision a n d order a n d a re i n a d d ition to
CE req u i re m e nts fo r rel i ce n s i n g .
the CE req u i re m e nts for relicensure.
M r. E s c h s h a l l co m p l ete a CSA-a pproved reg u l atory review
M r. Ernst shall co m p l ete a C SA-a p p roved reg u l atory review
cou rse. The cou rse s h a l l be co m p l eted with i n 180 days of
cou rse. T h e cou rse s h a l l be co m p l eted with i n 1 8 0 days of
the effective date of CBA's decision a n d order and i s i n
the effective date of the C BA's decision a n d order a n d is i n
a d d ition t o t h e CE req u i re m e nts fo r rel i ce n s i n g .
a d d ition t o t h e CE req u i re m e nts fo r relicensure.
M r. E s c h s h a l l co m p l ete a n d p rovide p r o p e r docume ntation
M r. Ernst a n d J a mes Ernst Acco u nti ng shall m a i nt a i n active
of 1 6 h o u rs of p rofessio n a l education cou rses in the
l i cense statuses.
s u bject a rea of SSARS with i n 180 days of the effective date
of the C BA's decision and order. T h i s s ha l l be i n add ition to
Effective April 30, 201 8
the CE req u i rements for rel i censi n g .

CAUSE FOR DISCIPLINE: M r. Esch s h a l l m a i nt a i n a n active l i cense status.

Accusation No. AC-2017-61 conta i n s the fol lowi n g
a l l egations: Effective Sept. 4, 201 8

M r. Ernst a n d J a m es Ernst Acco u nti ng com m itted repeated

CAUSES FOR DISCIPLINE:
n e g l igent acts, each res u l t i n g in a violation of a p p l icable
Accusation No. AC-201 8-41 conta i n s the fol lowi n g
p rofessio n a l sta n d a rd s that i n d icate a lack of com pete ncy
a l l egations: (1) repeated a c t s of n e g l i g e n ce; ( 2 ) report
i n the p ractice of p u b l ic acco u n t i n g or i n the perfor m a n ce
fa i l i n g to conform to p rofessio n a l sta n d a rds; (3) fa i l u re to
of bookkee p i n g operations.
comply with p rofess i o n a l sta n d a rds .

CONTINUED O N PAGE 2 3

22

OTH E R E N FO RC E M E N T ACTIONS THROUGH SEPT. 4, 2 0 1 8
M r. E s c h is s u bject t o d isci p l i n a ry a c t i o n i n t h a t h e
engaged i n repeated acts o f n e g l i g e n ce when h e
perfo rmed co m p i lation a n d prepa ration e ng a g e ments fo r
CVE3 that conta i ned depa rtu res from i n d ustry sta n d a rd s
a n d t h a t i n d i cate a lack of com pete n cy i n the p ractice o f
p u b l i c acco u n t a n cy, as described i n the accusation .
M r. Esch is s u bject to d isci p l i n a ry action i n that h i s
co m p i lation e n g a g e m e nt conta i ned departures from
a p p ro p riate report l a n g u a g e resulting in fi n a n c i a l
state m e nts t h a t d o n ot conform t o p rofess i o n a l sta n d a rds .
M r. Es c h i s s u bject t o d isci p l i n a ry a cti o n i n that h e fa iled
to co m p l y with a l l a p p l icable p rofessio n a l sta n d a rd s in
his co m p i lation a n d preparation e ng a g e me nts, i n c l u d i n g
G A A P a n d SSARS.
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Divis i o n 3, C h a pter 1 ,
§§ 5062, 5100(c) a n d (g). Cal ifo r n i a Code o f Reg u lations,
Title 1 6, Division 1 , § 5 8 .
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 oo r p a rk, C a l i f.
( PA R 6 5 5 2 a n d C PA 5 0 2 6 7 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocation stayed with th ree years' p robation, via
sti pu lated sett l e m e nt.
Goldman Ku r l a n d a n d M o h i d i n L L P a n d M r. M o h i d i n shall
joi ntly a n d severally rei m b u rse the CBA $2,308.66 for its
i nvestigation a n d p rosecution costs.
M r. Moh id in s h a l l co m p l ete fou r h o u rs of C E in ethics. The
h o u rs s ha l l be co m p l eted with i n 1 8 0 days of the effective
date of CBA's decision a n d order a n d a re i n a d d ition to the
CE req u i re m e nts fo r rel i ce n s u re.
UPDATE SPRING/SUMMER 2018
M r. M o h i d i n s h a l l co m p l ete a CSA-a p p roved reg u latory
review co u rse. The co u rse s h a l l be com p l eted with i n 1 8 0
days o f the effective date o f the C BA's decision a n d order
and is i n a d d ition to the C E req u i re m e nts fo r re l ice n s u re.
M r. M o h i d i n shall co m p l ete 24 h o u rs of CE i n the s u bject
a rea of a u d its. The h o u rs s h a l l be com p l eted wit h i n 1 8 0
days o f the effective date o f CBA's decision a n d o r d e r a n d
a re i n a d d ition t o the CE req u i re m e nts fo r relicensure.
G o l d m a n Ku r l a n d and M o h i d i n L L P and M r. M o h i d i n s h a l l
fully c o m p l y w i t h PCAO B's o r d e r i n F i l e N o. 1 05-201 6-027.
G o l d m a n Ku r l a n d a n d M o h i d i n L L P a n d M r. M o h i d i n s h a l l
m a i nt a i n active l icense statuses.
Effective June 25, 2018
CAUSE FOR DISCIPLINE:
Accusation No. AC-2017-94 conta i n s the fo l l owi ng
a l l egation: (1) d isci p l i na ry action by a ny age ncy of the
federal gover n ment.
Goldman Ku r l a n d a n d M o h i d i n L L P a n d M r. M o h i d i n a re
s u bject to d isci p l i n a ry action i n that they were d isci p l i ned
by PCAO B . Specifi c a l ly, o n Dec. 5, 201 6, PCAO B issued
a fi n a l decision and order i m posing sanctions a g a i nst
G o l d m a n Ku r l a n d and M o h i d i n LLP and M r. M o h i d i n i n
a matter titled I n t h e M atter o f G o l d m a n Ku r l a n d a n d
M o h i d i n L L P a n d Ahmed M o h i d i n , PCAO B F i l e N o . 1 05-
201 6- 027. The order censu red G o l d m a n Ku rland a n d
M o h i d i n L L P, revo ked G o l d m a n Ku r l a n d a n d M o h i d i n's firm
reg istration, a n d i m posed a $15,000 civi l m o n ey pena lty
on the firm; censu red A h m ed M o h i d i n , C PA, barri ng h i m
from b e i n g a n associated person o f a reg istered p u b l i c
a cco u n t i n g fi rm, a n d i m posed a $ 1 5 , 0 0 0 civi l m o n ey
pena lty o n M r. M o h i d i n .
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Divis i o n 3,
Ch a pte r 1, § 5100(1).
CONTINUED ON PAGE 24
23
 CALIFORNIA
BOARD OF
ACCOUNTANCY
Newsletter
OTH E R E N FO RC E M E N T ACTIONS T H R OUGH SEPT. 4, 2 0 1 8
HAM L I N , R I CHARD WAYN E
A ptos, C a l i f.
( C PA 2 9 0 3 1 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Su rre n d e r of C PA l icense, via sti p u l ated surre n d e r.
M r. H a m l i n s h a l l pay the CBA for its costs of i nvesti gation
a n d p rosecution i n the a m o u nt of $3,875 . 9 8 prior to
issuance of a new o r re i n stated l icense.
Effective April 30, 201 8
CAUSE FOR DISCIPLINE:
Accusation No. AC-201 8-29 conta in s the fo l l owi ng
a l l egations:
M r. H a m l i n did not possess a va l i d l i cense that wou l d a l low
h i m to p ractice p u b l i c acco u ntancy o r use the d esig nation
"CPA." M r. H a m l i n p racticed public acco u ntancy while his
l i cense was exp i re d .
M r. H a m l i n knowi n g l y signed tw o a u d it reports fo r
e m p l oyee benefit p la n s cove red u n d e r the reporti ng a n d
d isclos u re p rovisions o f the E R ISA o f 1 974 w h e n he d i d not
possess a va l i d l i cense that wou l d a l low him to p ractice
p u b l i c accou nta ncy o r use the designation "CPA."
M r. H a m l i n fa iled to p rovide p roof that h e was e n ro l l e d i n a
peer- review p rog ra m a nd/o r fa iled to s u b m i t a copy of the
sig ned engagement letter from his boa rd-a p p roved peer
reviewer.
M r. H a m l i n fa iled to respond to CBA i n q u i ries rega rd i n g h is
peer- review p rog ra m .
FOR VIOLATIONS OF:
Business a n d Professions Code, Division 3, C h a pter 1 ,
§§ 5050, 5055, 5076 a n d 5 1 0 0 (c), a n d (g). Cal ifornia Code
of Reg u lations, Title 1 6, D ivision 1 , §§ 40, 41 , and 52.
24
HAN S E N , D O U G LAS MACARTH U R
C o ro n a , C a l i f.
( C PA 6 4 0 6 5 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocation stayed with th ree years' probation, via
sti p u l ated settl e m e nt.
M r. H a nsen sha l l rei m b u rse CBA $1,407. 81 fo r its
i nvestigation a n d p rosecution costs .
M r. H a nsen sha l l co m p l ete fou r h o u rs of CE i n ethics. The
h o u rs sha l l be co m p l eted with i n 1 8 0 days of the effective
date of CBA's decision a n d order a n d a re i n a d d ition to the
CE req u i rem ents fo r rel icensi n g .
M r. H a nsen sha l l co m p l ete a CBA-a p p roved reg u l atory
review cou rse. The cou rse s h a l l be com p l eted with i n 1 8 0
days o f the effective date o f CBA's decision a n d o r d e r a n d
is i n a d d ition t o the CE req u i rem ents fo r rel icensi n g .
M r. H a nsen sha l l co m p l ete a n d p rovide proper
documentation of 1 6 h o u rs of p rofessional e d u cation
cou rses i n a u d it- related s u bject matter, with a m i n i m u m
o f e i g ht h o u rs i n docum entation req u i rem ents associated
with a u d its with i n 180 days of the effective date of CBA's
decision a n d order. Th is s h a l l be in a d d ition to the CE
req u i rem ents fo r re l icensi n g .
D u ri n g the period o f p robati on , a l l a u d it, review a n d
co m p i lation reports, a n d work papers s h a l l be s u bj ect
to peer review by a board-recogn ized peer review
p rog ra m p rovider at M r. H a nse n's expense. Th e specific
engagem ents to be revi ewed sha l l be at the d i scretion
of the peer reviewer. With i n 45 days of the peer review
report being acce pted by a board-reco g n ized peer review
p rog ra m p rovider, M r. H a nsen s h a l l s u b m i t to CBA a
copy of the peer review report, i n c l u d i n g a ny materials
documenting the p rescription of remed i a l o r co rrective
actions i m posed by the board- recog n i zed peer review
p rog ra m p rovider. M r. H a nsen s h a l l a lso s u b m it, if ava i l a b l e,
a ny materials documenting co m p l etion of a ny o r all of the
p rescribed rem e d i a l o r corrective actions.
M r. H a nsen sha l l m a i nta i n a n active l i cense status.
Effective Sept. 4, 201 8
CONTINUED ON PAGE 2 5

OTH E R E N FO RC E M E N T ACTIONS THROUGH SEPT. 4, 2 0 1 8
CAUSES FOR DISCIPLINE:
Accusation No. AC-2018-55 conta i n s the fo l l ow i n g
a l l egations: (1) fa i l u re to com p l y w i th peer review; (2) fa lse
state m e nts i n a p p l ication docume nts; (3) fa i l u re to i d e ntify
a u d it documentati o n .
M r. H a nsen is s u bject t o d isci p l i n a ry a c t i o n i n t h a t he fa iled
to e n ro l l i n a n d o bta i n a peer review as req u i red.
M r. H a nsen is s u bject to d isci p l i n a ry action i n that he made
fa lse state m e nts i n h is peer revi ew re port i n g forms ( P R-1 )
s u b m itted i n co n n ection with the ren ewa l of h i s certifi cate.
M r. H a nsen is s u bject to d isci p l i n a ry action in that he stated
in his responses to CBA that he was u n a ble to provide the
work pa pers for his a u d its of CFCl's fi nancial statements
for the yea rs ended J u n e 30, 2013; J u n e 30, 201 6; a n d
J u n e 3 0 , 2017, a n d l i censees a re req u i red t o m a i nta i n a u d it
docu mentation for a m i n i m u m of seven yea rs.
FOR VIOLATIONS OF:
B u s i n ess and Professions Code, Divis i o n 3, C h a pter 1 ,
§§ 5076, 5097, 5100(b), (e), a n d (g). C a l ifo r n i a Code of
Reg u lations, Title 1 6 , Division 1, §§ 40 a n d 41 .
H U DG I NS, O R I O N J .
S a n D i eg o , C a l i f.
(CPA 9 3 7 5 3 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocation stayed with th ree years' p robation, via
sti pu lated sett l e m e nt.
M r. H u d g i n s shall re i m b u rse the CBA $1 , 580.34 fo r its
i nvestigation a n d p rosecution costs.
M r. H u d g i n s s h a l l co m p l ete fo u r h o u rs of C E in ethics. T h e
h o u rs s ha l l be co m p l eted with i n 1 8 0 days of the effective
date of CBA's decision a n d order a n d a re i n a d d ition to the
CE req u i re m e nts fo r rel i ce n s u re.
M r. H u d g i n s shall co m p l ete a C SA-a p p roved reg u l atory
review co u rse. The co u rse s h a l l be com p l eted with i n 1 8 0
days o f the effective date o f CBA's decision a n d o r d e r a n d
is i n a d d ition t o the CE req u i re m e nts fo r relicensure.
UPDATE S P R I N G /S U M M E R 2 0 1 8
M r. H u d g i n s s h a l l co m p l y with the terms a n d con d itions
relating to h is c ri m i n a l court probati on , i n the matter
titled The People of the State of Cal ifornia v. O rion Jean
H u d g i n s (S u per. C t. L . A . Cou nty, 2017, N o. SA094270). I f
M r. H u d g i n s violates h i s cri m i na l probation i n a ny respect,
CBA, after g iv i n g notice and an opportu n ity to be heard,
may revo ke h is probation i n t h i s c a s e a n d c a r r y out the
d isci p l i n a ry order that was stayed. I f a n accusation o r
petition t o revo ke probation i s f i l e d a g a i n st M r. H u d g i n s
d u ri n g probati on , the C B A s h a l l have conti n u i n g
j u risdiction u ntil t h i s matter is fi n a l , a n d the period of
probation s h a l l be exte nded u ntil this matter i s fi n a l .
M r. H u d g i n s s h a l l m a i n ta i n a n active l icense status.
Effective June 25, 2018
CAUSE FOR DISCIPLINE:
Accusation No. AC-201 8-1 9 conta i n s the fol l owi ng
a l l egation: (1) co nviction of a su bsta ntia lly related crime.
M r. H u d g i n s is s u bject to d isci p l i na ry action i n that he
w a s convicted of a crime su bsta ntia l l y related t o the
q u a l ifications, functions, a n d duties of a certified p u b l i c
a ccou nta nt, as fol l ows: O n o r a b o u t M a rch 22, 2017, after
plead i n g n o l o conte n d e re, M r. H u d g i n s was convi cted
of one fel o ny co u n t of violati n g H ealth a n d Safety
Code section 11351 (possessi o n fo r s a le of a controlled
s u bsta n ce) i n the cri m i na l p roceed i n g titled T h e People of
the State of Cal ifo r n i a v. O rion Jea n H u d g i ns (S u pe r. Ct.
L . A . Cou nty, 2017, No. SA094270).
FOR VIOLATIONS OF:
B u s i n ess and Professions Code, Divis i o n 1 . 5, Chapter 3,
§ 490; Divis i o n 3, Cha pte r 1 , § 5100(a). Cal ifo r n i a Code of
Reg u lations, Title 1 6 , Division 1 , § 99.
CONTINUED ON PAGE 2 6
25
 CALIFORNIA
BOARD OF
ACCOUNTANCY
Newsletter
OTH E R E N FO RC E M E N T ACTIONS THROUGH SEPT. 4, 2 0 1 8
JAM I ES O N , J E FF R EY WI LLIAM
D a l l a s , Texa s
(CPA 7 6 2 2 6 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Su rre n d e r of C PA l icense, via stipu lated su rre n d e r.
M r. J a m i eson s ha l l rei m b u rse CSA $3,647. 50 for its
i nvestigation and p rosecution costs prior to issua nce of a
n ew or rei nstated l i cense.
Effective Sept. 4, 201 8
CAUSES FOR DISCIPLINE:
Accusation No. AC-2018-45 conta i n s the fo l l owi ng
a l l egations: (1) d isci p l i n e b y the S EC; (2 ) d isci p l i n e by a
federal gove r n m enta l agency; (3) suspension of right to
p ractice before a g ove r n m e ntal body; (4) reporta b l e event.
M r. J a m i eson is s u bject to d isci p l i n a ry action i n that
on o r about N ov. 21, 201 6, i n S E C Release N o . 79364/
Ad m i n i strative P roceed i n g F i l e N o . 3-17691 , the S EC d e n i e d
res pondent's right t o a p pear o r p ractice before the body
as an acco u ntant.
M r. J a m i eson is s u bject to d isci p l i n a ry action i n that o n o r
a bout N ov. 21, 201 6, h e w a s d isci p l i ned b y a n age ncy of t h e
federal gove rn ment.
M r. J a m i eson is s u bject to d isci p l i n a ry action i n that o n
o r a bout N ov. 21, 201 6, a gove r n m e nta l b o d y o r a g e n cy
suspended h i s right to p ractice befo re the govern mental
body o r a g e n cy.
M r. J a m i eson is s u bject to d isci p l i n a ry action in that h e
fa iled to report h i s suspension b y the S EC with i n 30 days
of the suspension.
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Divis i o n 1, Cha pter 1, § 141;
Division 3, Cha pter 1 , § § 5063, 5100 (h), (g), and (I).
J H U N , BYU N G J O E
L a C res c e n t a , C a l i f.
(C PA 5 3 3 6 7 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocation stayed with th ree years' p robation, via
sti pu lated sett l e m e nt.
M r. J h u n shall rei m b u rse CSA $2,555 fo r its i nvesti gation
a n d p rosecution costs.
M r. J h u n s h a l l co m p l ete fou r h o u rs of C E in ethics. The
h o u rs s ha l l be co m p l eted with i n 1 8 0 days of the effective
date of CBA's decision a n d order a n d a re i n a d d ition to the
CE req u i re m e nts fo r rel i censi n g .
M r. J h u n s h a l l co m p l ete a CSA-a pp roved reg u l atory review
cou rse. The cou rse s h a l l be co m p l eted with i n 180 days of
the effective date of the CBA's decision a n d order a n d i s i n
a d d ition t o t h e CE req u i re m e nts fo r rel i censi n g .
D u r i n g the period o f p robation, a l l a u d it, review, a n d
co m p i lation reports a n d work pa pers s ha l l be s u bject to
peer review by a CSA-recog n ized peer review program
p rovider p u rsuant to Busi ness and Professions Code
( B PC) section 5076 and C a l ifo r n i a Code of Reg ulations
(CCR) Article 6, co m m e n c i n g with section 38, at M r. J h u n's
expense. The specific e n g a g e m e nts to be reviewed s h a l l
be at the d i screti on o f the p e e r reviewer. With i n 45 days
of the peer review report being acce pted by a CSA­
reco g n ized peer review program p rovider, M r. J h u n s h a l l
s u b m i t to CSA a copy of the p e e r review report, i n c l u d i n g
a ny materials documenting the p rescr i ption o f re m e d i a l o r
corrective a c t i o n s i m posed b y the CSA-recog n i zed peer
review program p rovider. M r. J h u n shall also s u b m it, if
ava i l a ble, a ny materi a l s documenting com p l etion of a ny o r
a l l of the p rescri bed re m e d i a l o r corrective actions.
M r. J h u n shall m a i nt a i n a n active l i cense status.
Effective Sept. 4, 201 8
CAUSE FOR DISCIPLINE:
Accusation No. AC-201 8-23 conta i n s the fol l ow i n g
a l l egations: (1) p ractice w i t h o u t perm it; ( 2 ) p e e r review;
(3) res ponse to boa rd i n q u i ry; (4) fa i l u re to comply with
citation; (5) willful violati o n .
CONTINUED ON PAGE 27

OTH E R E N FO RC E M E N T ACTIONS THROUGH SEPT. 4, 2 0 1 8
M r. J h u n is s ubject t o d isci p l i n a ry action i n t h a t he practiced
p u b l i c accou nta ncy without a va l i d permit after his l icense
expi red o n April 1 , 201 6, and he fa iled to renew it.
M r. J h u n i s s u bject to d isci p l i n a ry action i n that h e fa il ed to
obta i n a peer review u po n re n ewa l of h i s l icense o n April
30, 201 4 .
M r. J h u n i s s u bject t o d isci p l i n a ry action i n t h a t h e fa il ed to
respond to seve ra l CBA i n q u i ries.
M r. J h u n i s s u bject to d isci p l i n a ry action i n that h e fa il ed to
comply i n a timely m a n n e r with citati o n order CT-2017-1 2,
issued o n J u ly 1 9, 201 6 .
M r. J h u n i s s u bject t o d isci p l i n a ry action i n that h e w i l lfully
violated va rious p rovisions of B P C a n d CCR, by hold i n g
h i mself out as a C PA w i t h a n expi red l i cense, fa i l i n g to
comply with citati on order CT-2017-1 2, fa i l i n g to have a
peer review report acce pted by a C SA-reco g n ized peer
review program with i n 1 8 months of his fi rst acco un tin g
a n d a u d i t i n g service a n d fa i l i n g to res pond to C BA
i n q u i ries.
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Divis i o n 1, Cha pter 1 ,
§125.9; Division 3, Cha pter 1 , § § 5050, 5076, a n d 51 00(9).
Cal ifornia Code of Reg u lations, Title 1 6, Division 1, §§ 40,
41 , 52, and 95.4.
KEYS E R, J O E L DAVI D
KEYS E R MANAG E M E N T G RO U P APC
H e rm o s a B e a c h , C a l i f.
(C PA 4 0 347, CO R 7 3 0 8)
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocation stayed with th ree years' p robation, via
sti pu lated sett l e m e nt.
M r. Keyse r a n d Keyse r M a n a g e m e nt G ro u p APC s h a l l
joi ntly a n d severally rei m b u rse CBA $6,333.86 for its
i nvestigation and p rosecution costs.
M r. Keyse r s ha l l co m p l ete fou r h o u rs of C E in ethics. T h e
h o u rs s ha l l be co m p l eted with i n 1 8 0 days of the effective
date of CBA's decision a n d order a n d a re i n a d d ition to the
CE req u i re m e nts fo r rel i censi n g .
UPDATE S P R I N G /S U M M E R 2 0 1 8
M r. Keyse r s ha l l co m p l ete a C SA-a p p roved reg u latory
review co u rse. T h e co u rse s h a l l be com p l eted with i n 1 8 0
days o f the effective date o f CBA's decision a n d order a n d
is i n a d d ition t o the CE req u i re m e nts fo r rel i censi n g .
M r. Keyse r a n d Keyser M a n a g e m e nt G ro u p APC s h a l l b e
permanently p ro h i b ited from e n g a g i n g i n a n d pe rfo rm i n g
a ny a u d its, reviews, co m p i lations, o r other attestation
services. This co n di tion shall conti n u e u ntil such time,
if eve r, M r. Keyser a n d Keyser M a nagement G ro u p APC
su ccessfu l l y petition CBA fo r the re i n statement of the
a b i l ity to pe rform a ny a u d its, reviews, co m p i lations, o r
oth e r attestation services.
M r. Keyse r and Keyser M a n a g e m e nt G ro u p APC s h a l l
m a i nt a i n active l icense statuses.
Effective Sept. 4, 201 8
CAUSE FOR DISCIPLINE:
Accusation No. AC-2017-86 conta i n s the fo l l owi ng
a l l egations: (1) peer revi ew; (2) p ractice w i th out perm it;
(3) u n reg istered firm n a m e; (4) w i l l f u l violati o n -fa i l u re to
co m p l ete peer revi ew; (5) e n ro l l ment a n d participation; (6)
fi rm respo n s i b i l ities.
M r. Keyse r and Keyser M a nagement G ro u p APC a re s u bject
to d isci p l i na ry action i n that they were req u i red to s u b m i t
a P e e r Review Report i n g F o r m ( P R-1 ) b y J u ly 1 , 2 0 1 2 , for
Keyser M a nagement G ro u p APC. M r. Keyser a n d Keyser
M a nagement G ro u p APC s u b m itted a late P R-1 o n J u ly
2 1 , 2013, a n d fa iled to o bta i n a peer review prior to the
ren ewa l of the firm l icense even though co n d u ct by the
fi rm s u bjected it to peer review.
M r. Keyser is subject to d isci plinary action in that he prepa red
and executed tax returns d u ring the delinq uency period of
his CPA l icense between Jan. 1, 201 5, to J u ly 31, 201 5 .
M r. Keyse r a n d Keyser M a n a g e m e nt G ro u p APC a re
s u bject to d isci p l i n a ry action i n that between 2011 a n d
2014, Keyser M a nagement G ro u p APC s u b m itted fi n a n c i a l
state m e nts prior to beco m i n g reg istere d .
CONTINUED ON PAGE 28
27
 CALIFORNIA
BOARD OF
ACCOUNTANCY
Newsletter
OTH E R E N FO RC E M E N T ACTIONS T H R OUGH SEPT. 4, 2 0 1 8
M r. Keyse r is s u bj ect t o d isci p l i n a ry a c t i o n i n t h a t he
s u b m itted a licensing ren ewa l fo rm fo r C PA l icense n u m be r
40347 fo r the re newa l period e n d i n g D e c . 3 1 , 2012, without
co m plet i n g a m a ndatory peer revi ew.
M r. Keyse r a n d Keyse r M a nagement G ro u p APC a re s u bj ect
to d isci p l i n a ry action in that they fa i l e d to have a peer
review report accepted by a Boa rd - recog n ized peer review
p rog ra m o n ce every t h ree years p r io r to l i cense ren ewa l .
M r. Keyse r a n d Keyse r M a nagement G ro u p APC a re s u bj ect
to d isci p l i n a ry action in that they fa i l e d to e n ro l l a n d/o r
cooperate with a boa rd - reco g n i zed peer review p rogram
p rovider so that a peer review was co m p l eted .
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Divis i o n 3, C h a pter 1 ,
§§ 5050(a), 5060, 5076, a n d 5100(9). Cal ifo r n i a Code of
Reg u lations, Title 1 6 , Division 1, § § 40 a n d 41 .
KWO K, CH U N C H O
KCC & ASSOCIATES
KWO K & CO M PANY
H o u s to n , Tex a s
L o s A n g e l e s , C a l i f.
Rose m e a d , C a l i f.
(C PA 1 1 5 8 1 6 , F N P 2 7 1 4 , F N P 2 5 8 5 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Su rre n d e r of C PA l icense, via stipu lated su rre n d e r.
M r. Kwo k s h a l l re i m b u rse the CBA $3,474 .79 fo r its
i nvestigation and p rosecution costs prior to issua nce of a
n ew or rei nstated l i cense.
Effective J u n e 25, 2018
CAUSES FOR DISCIPLINE:
Accusation No. AC-2018-52 co nta i n s the fol l owi ng
a l l egations: (1) d isci p l i n e b y PCAO B; (2) fa i l u re to
report i nvestigation by PCAO B; a n d (3) fa i l u re to report
restate ment.
M r. Kwok is s u bject to disci p l i n a ry action i n that on o r
a bout J u ne 3 0 , 201 6, the PCAO B i m posed d i sci p l i ne,
penalty, o r sanctions o n h i m .
M r. Kwok is s u bject t o disci p l i n a ry action i n that he fa i l e d
t o report the o p e n i n g of a n i nvestigation b y the PCAO B
wit h i n 30 days of the date he had knowledge of the
i nvestigatio n .
M r. Kwok is s u bject t o disci p l i n a ry action i n that he fa i l e d
t o report the restate ment of the 2 0 1 3 S a n Lotus fi n a n c i a l
state m e nts to the C B A .
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Divis i o n 3, C h a pter 1 ,
§§ 5063(b)(l ), (b) (5), a n d 5100(1).
LEWAN DOWS KI, DIAN E
S a n J os e , C a l i f.
(C PA 6 3 8 2 6 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocation stayed with th ree yea rs' p robation, via
sti pu lated sett l e m e nt.
M s . Lewa n d owski s ha l l re i m b u rse CBA $7,600.94 fo r its
i nvestigation and p rosecution costs.
Ms. Lewa n d owski s ha l l co m p l ete fou r h o u rs of C E i n
ethics. T h e h o u rs s h a l l be com p l eted with i n 1 8 0 days of
the effective date of CBA's decision a n d order a n d a re i n
a d d ition t o t h e CE req u i re m e nts fo r rel i censi n g .
M s . Lewa n d owski s ha l l co m p l ete a C SA-a p p roved
reg u l atory review co u rse. The co u rse s h a l l be co m p l eted
wit h i n 180 days of the effective date of the C BA's decision
a n d order a n d i s i n a d d iti on to the CE req u i re m e nts for
rel i cens i n g .
M s . Lewa n d owski s ha l l co m p l ete 2 4 h o u rs o f C E i n tax­
related s u bject matter. The h o u rs s ha l l be co m p l eted
wit h i n 180 days of the effective date of C BA's decision
a n d order a n d a re i n a dd ition to the CE req u i re m e nts for
rel i cens i n g .
CONTINUED ON PAGE 2 9

OTH E R E N FO RC E M E N T ACTIONS THROUGH SEPT. 4, 2 0 1 8
M s . Lewa nd owski s ha l l m a i n ta i n a n active l icense status.
Effective Sept. 4, 201 8
CAUSE FOR DISCIPLINE:
Accusation No. AC-201 8-2 conta i n s the fo l l ow i n g
a l l egations: (1) g ross n e g l i g e n ce/re peated a cts o f
neg l i g ence v i o l a t i n g sta n d a rds; ( 2 ) fa i l u re t o repo rt; ( 3 )
fa i l u re t o co m p l y with p rofessi o n a l sta n d a rds; (4) fa i l u re to
respond to boa rd; (5) w i l lful violation.
M s . Lewa nd owski is s u bj ect to d isci p l i na ry action i n that
s h e co m m itted g ross n e g l i g e nce a n d/o r repeated acts of
neg l i g e nce, a s described i n the accusatio n .
M s . Lewa nd owski i s s u bj ect t o d isci p l i na ry action i n that
s h e fa i l ed to notify CBA of the j u d g ment i n R. Te rry D u ryea
& Kathleen D u ryea v. Fros h m a n , B i l l i ngs, & Lewa n dowski
C . P. A . s & Advisors, I n c., et a l ., Case N o . 1 -12- CV-222828.
M s . Lewa nd owski is s u bj ect to d isci p l i na ry action i n that
s h e fa i l ed to comply with all p rofess i o n a l sta n d a rd s by
g ivin g fa lse o p i n i o n , know i n g ly, recklessly, o r t h ro u g h
g ross i ncom pete nce.
Ms. Lewa nd owski is s u bj ect to d isci p l i na ry action i n that
s h e fa i l ed to comply with all p rofess i o n a l sta n d a rds by
p rovi d i n g tax p l a n n i n g advice that s h e su bseq uently knew
was i n a p p ro p riate.
Ms. Lewa nd owski is s u bj ect to d isci p l i na ry action i n that
s h e fa i l ed to comply with all p rofess i o n a l sta n d a rds by
fa i l i n g to exe rcise due d i l i g ence i n d eterm i n i n g correctness
of o ra l o r written rep resentation made to R . D.
M s . Lewa nd owski is s u bj ect to d isci p l i na ry action i n that
s h e fa i l ed to res pond to C BA's i n q u i ries.
M s . Lewa nd owski is s u bj ect to d isci p l i na ry action i n that
s h e fa i l ed to comply with pertinent sta n d a rds a n d/o r
ru les re lating to com p l i a nce with p rofessional sta n d a rds,
reporti ng a reporta b l e eve nt to CBA, and respo n d i n g to
i n q u i ries from CBA.
FOR VIOLATIONS OF:
Busi n ess a n d Professions Code, Division 3, C h a pter 1 ,
§§ 5063(c), 5100(c) a n d (g). Cal ifo r n i a Code of
Reg u lations, Title 16, Division 1, § § 52(a) and 5 8 .
U P D A T E SPRING/SUMMER 2018
MALO N E BAI LEY LLP
H o u s to n , Tex a s
(O F R 1 2 6 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocati on stayed with th ree years' p robation, via
sti pu lated settl em ent.
M a l o n e B a i l ey L L P s h a l l rei m b u rse the CBA $3,843.77 fo r
its i nvestigation a n d p rosecution costs.
M a l o n e B a i l ey LLP s h a l l fu ll y com p l y with the S EC's order i n
F i l e N o . 3-17240.
M a l o n e B a i l ey LLP s h a l l m a i nta i n a n active l i cense status.
Effective J u n e 25, 201 8
CAUSES FOR DISCIPLINE:
Accusation No. AC-2018-47 conta i n s the fo l l ow i n g
a l l egations: (1) out-of-state d isci p l i ne; ( 2 ) d isci p l i n e by
a n age ncy of the fed eral g ove r n m e nt; (3) d isci p l i n e by
the S EC; a n d (4) fa i l u re to report in a ti m el y m a n n e r a n
i nvestigation b y t h e Texas State Boa rd o f Acco u ntancy
(T BA).
M a l o n e B a i l ey LLP is s u bject to d isci p l i n a ry action in that
on o r about M ay 2, 201 6, M a l o n e B a i l ey LLP was d isci p l i ned
by SEC fo r actions it knew, o r was reckless i n not know i n g ,
wou l d resu l t i n the restriction o f its right to p ractice before
a governmental body.
M a l o n e B a i l ey L L P is s u bject to d isci p l i n a ry action i n that
on o r about M ay 9, 2017, M a l o n e B a i ley LLP was d isci p l i ned
by TBA.
FOR VIOLATIONS OF:
B u s i n ess a n d Profession s Code, Division 1, Cha pter 1, § 141;
Division 3 , Cha pter 1 §§ 5063(b)(3), 51 00(d), (g), a n d (I).
CONTINUED ON PAGE 30
29
 CALIFORNIA
BOARD OF
ACCOUNTANCY
Newsletter
OTH E R E N FO RC E M E N T ACTIONS T H R O U G H S E PT. 4, 2 0 1 8
M CG U I R E , S H E L LY R E N E E GARCIA
E s co n d i d o, C a l i f.
( C PA 1 1 3 8 3 7 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocation stayed with two yea rs' probati o n , via sti pu lated
settl e m e nt.
M s . M c G u i re s h a l l re i m b u rse the CBA $2,1 44.73 fo r its
i nvestigation a n d p rosecution costs.
Ms. M c G u i re s h a l l co m p l ete fou r h o u rs of CE in eth i cs. The
h o u rs sha l l be co m p l eted with i n 1 8 0 d ays of the effective
date of the C BA's decision a n d o rd e r a n d a re i n a d d ition to
the CE req u i re m e nts for relicensure.
M s . M c G u i re shall co m p l ete a C SA-a p p roved reg u latory
review cou rse. The cou rse s h a l l be com p l eted with i n 1 8 0
days o f the effective date o f the C BA's decision a n d order
a n d is i n a d d ition to the CE req u i re me nts fo r re l icensu re.
M s . M c G u i re shall fully com p l y with the SEC's order i n F i l e
No. 3017805.
M s . M c G u i re shall m a i n ta i n a n active l i cense status.
Effective J u n e 25, 2018
CAUSES FOR DISCIPLINE:
Accusati o n No. AC-201 8-7 conta in s the fol l owi n g
a l l egations: (1) d isci p l i n e b y the SEC; (2 ) d isci p l i n e by
a gove r n m e nta l age ncy; (3) d isci p l i n e by a federal
gove r n m e nta l age ncy; a n d (4) p ractice without a permit.
M s . M c G u i re is s u bject to d isci p l i n a ry action i n that on
J a n . 23, 201 7, i n SEC Release N o . 79 8 5 5 , Acco u ntin g
a n d Auditing Enfo rce ment Release N o . 3853, a n d
Ad m i n istrative P rocee d i n g File N o . 3-17805, the SEC
suspended h e r right to a p pear or p ractice before the SEC .
30
M s . M c G u i re is s u bject t o d isci p l i n a ry action i n that the
website fo r h e r a cco u n t i n g fi rm, M J Associates, Inc., l i sted
her as a partner- C PA, without hav i n g a va l i d certifi cate or
a ny oth e r autho rity to prepa re and sign tax returns.
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Division 1, Cha pter 1, § 141;
D ivision 3 , Cha pter 1 §§ 5050(a), 5100 (h) and (I).
M I N KO, M I C H A E L MARTI N
W h i t t i e r, C a l i f.
( C PA 8 841 0)
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocation stayed with th ree years' probation, via
sti p u l ated settl e m e nt.
M r. M i n ko sha l l rei m b u rse CBA $9, 5 8 6 . 2 0 fo r its
i nvestigation a n d p rosecution costs .
M r. M i n ko sha l l co m p l ete fou r h o u rs of CE i n ethics. The
h o u rs sha l l be co m p l eted with i n 1 8 0 days of the effective
date of CBA's decision a n d order a n d a re i n a d d ition to the
CE req u i re m e nts fo r rel icensi n g .
M r. M i n ko sha l l co m p l ete a CSA-a pproved reg u l atory
review cou rse. The cou rse s h a l l be com p l eted with i n 1 8 0
days o f the effective date o f the C BA's decision a n d order
a n d is i n a d d ition to the CE req u i rem ents fo r re l icensi n g .
M r. M i n ko sha l l be perma n ently p ro h i b ited from e n g a g i n g
i n a n d pe rfo rm i n g a u d its, co m p i lations, reviews, a n d
attestation services. T h i s con d ition sha l l conti n u e
u ntil s u c h t i m e , if eve r, h e su ccessf u l l y petitions CBA
for the rei nstatement of the a b i l ity to perform a u d its,
co m p i lations, revi ews, and attestation services.
M r. M i n ko sha l l m a i nt a i n an active l i cense status.
Effective Sept. 4, 201 8
CONTI N U E D O N PAG E 3 1

OTH E R E N FO RC E M E N T ACTIONS THROUGH SEPT. 4, 2 0 1 8
CAUSES FOR DISCIPLINE:
Accusation No. AC-2017-89 conta i n s the fo llowing
a l l egations: (1) g ross a n d repeated acts of neg l i g e n ce;
(2) fa i l u re to conform to p rofess i o n a l sta n d a rds; (3)
i nsuffi c i e n t a u d i t docu mentation; (4) repeated acts of
neg l i g e n ce; (5) fa i l u re to o bta i n peer revi ew; (6) e n r o l l ment
a n d participation i n peer revi ew.
M r. M i n ko is s u bject to d isci p l i n a ry action in that he
co m m itted g ross n e g l i g e n ce in that h i s a u d it a n d a u d it
report for WUA depa rted from p rofes s i o n a l sta n d a rd s .
M r. M i n ko is s u bject t o d isci p l i n a ry a c t i o n i n that h e issued
a n audit report fo r WUA fo r the yea r e n d i n g Dec. 3 1 , 201 0,
that depa rted from p rofes s i o n a l sta n d a rd s .
M r. M i n ko is s u bject t o d isci p l i n a ry a c t i o n i n that a u d i t
docu m e ntation fo r t h e WUA a u d it report d i d not conta i n
sufficient docu m e ntatio n t o e n a b l e a reviewer with
re l eva nt know l e d g e and experience, havi ng n o p revious
co n n ection with the a u d it e n g a g e m ent, to u n d e rsta n d
the natu re, exte nt a n d res u lts of p roce d u res performed,
evi d en ce obta i n ed, a n d co n c l u s i o n s reac h e d .
M r. M i n ko is s u bject t o d isci p l i n a ry action i n t h a t
h e co m m itted repeated a c t s of n e g l i g e nce i n t h a t
co m p i lations reports i s s u e d fo r m u lt i p l e yea rs b y M r. M i n ko
depa rted from p rofess i o n a l sta n d a rd s .
M r. M i n ko is s u bject t o d isci p l i n a ry a c t i o n i n that h e fa i l ed
to co m p l ete t h e peer review req u i re m e n t .
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Division 3, C h a pter 1 ,
§§ 5062, 5076, 5097, a n d 5 1 0 0 (c) a n d (e). C a l ifo r n i a Code
of Reg u lations, Title 1 6, Division 1 , §§ 40(a) and (b), 41 , 58,
and 6 8 . 2 .
UPDATE S P R I N G /S U M M E R 2 0 1 8
N I C K E RSO N , M I C H A E L DALE
E LLMAN & N I C K E RS O N LLP
M o d esto, C A
(CPA 3 9 1 8 5 , PA R 6 8 2 2 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocati on stayed with th ree years' p robati o n , via
sti pu lated sett l e m e nt.
M r. N i ckerson a n d Ellman & N i ckerson L L P s ha l l j o i ntly and
severally re i m b u rse CBA $ 6 , 9 64 . 91 fo r its i nvestigation and
p rosecution costs.
M r. N i ckerson s h a l l co m p l ete fou r h o u rs of C E in eth ics.
T h e h o u rs shall be com p l eted wit h i n 1 8 0 d ays of the
effective date of C BA's decision a n d order a n d a re in
a d d ition to the C E req u i re m e nts fo r rel i censi n g .
M r. N i ckerson s h a l l co m p l ete a C SA-a pp roved reg u l atory
review co u rse. The co u rse s h a l l be com p l eted with i n 1 8 0
days o f the effective date o f C BA's decision a n d o r d e r a n d
i s i n a d d ition t o the C E req u i re m e nts fo r rel i censi n g .
M r. N i ckerson a n d E l l m a n & N i ckerson L L P s ha l l m a i nta i n
a ctive l i cense statuses.
M r. N i ckerson and E l l m a n & N i ckerson LLP s ha l l be
perma n e ntly p ro h i b ited from e n g a g i n g in and pe rfo rm i n g
a u d its. T h i s co n d i t i o n s h a l l cont i n u e u nt i l s u c h ti me, if eve r,
they su ccessfu l l y petition CBA fo r t h e re i n state m e n t of t h e
a b i l ity to pe rform a u d its.
Effective Sept. 4, 201 8
CAUSE FOR DISCIPLINE:
Accusation No. AC-2017-1 01 conta i n s the following
a l l egations: (1) g ross n e g l i g e n ce/re peated n e g l i g e n t acts;
(2) fa i l u re of report to confo r m to p rofes s i o n a l sta n d a rds;
(3) i n s uffi cient a u d it d o c u m e ntation; (4) fa i l u re to comply
with p rofess i o n a l sta n d a rd s .
CONTINUED ON PAGE 32
31
 CALIFORNIA
BOARD OF
ACCOUNTANCY
Newsletter
OTH E R E N FO RC E M E N T ACTIONS T H R OUGH SEPT. 4, 2 0 1 8
M r. N i ckerson a n d E l l m a n & N i ckerson L L P a re s u bject
to d isci p l i na ry action i n that they co m m itted a cts of
g ross n e g l i g ence a n d repeated n e g l i g e n t acts in the
performa nce of co m p i lation, review o r a u d it of fi n a n c i a l
state m e nts, as described i n the accusation .
M r. N i ckerson a n d E l l m a n & N i ckerson L L P a re s u bject to
d isci p l i n a ry action i n that they fa iled to issue a report that
conforms to p rofess i o n a l sta n d a rds u po n com p l etion of a
co m p i lation, revi ew, or a u d i t of fi n a n c i a l state m e nts.
M r. N i ckerson and E l l m a n & N i ckerson LLP a re s u bject to
d isci p l i n a ry action i n that they fa iled to properly doc u m ent
t h e i r a u d i t p rocedu res to e n a b l e a reviewer to u n d e rsta n d
the natu re, t i m i n g , exte nt, a n d resu lts o f the p rocedu res
performed, evidence o bta i ned, and conclusions rea ched.
M r. N i ckerson a n d Ellman & N i ckerson L L P a re s u bject
to d i sci p l i na ry action i n that they fa i l e d to comply with
all a p p l icable p rofessio n a l sta n d a rds, i n c l u d i n g but not
l i m ited to, GAAP and GAAS.
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Divis i o n 3, C h a pter 1 ,
§§ 5062, 5097(a), a n d 5100(c), (e) a n d (g). Cal ifo r n i a Code
of Reg u lations, Title 1 6, Division 1 , § 58.
PAI ACCO U NTA N CY LLP
NAI -YU PAI
C u p e rt i n o, C a l if.; M o u n ta i n V i ew, C a l i f.
( PA R 743 9 a n d C PA 3 7 1 5 7 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocation stayed with th ree years' p robation, via
sti pu lated sett l e m e nt.
Pai Accou nta n cy L L P a n d N a i -Yu Pai shall rei m b u rse the
CBA $6,000 fo r its i nvestigation a n d p rosecuti o n costs.
32
M r. Pai s h a l l co m p l ete fou r h o u rs o f C E i n ethics. The h o u rs
s ha l l be co m p l eted with i n 1 8 0 days of the effective date
of C BA's decision a n d order a n d a re i n a d d ition to the CE
req u i re m e nts fo r re l ice n s u re.
M r. Pai shall co m p l ete a CSA-a pproved reg u l atory review
cou rse. The cou rse s h a l l be co m p l eted with i n 180 days of
the effective date of CBA's decision a n d order a n d i s i n
a d d ition t o t h e CE req u i re m e nts fo r rel i ce n s u re.
M r. Pai shall co m p l ete 1 6 h o u rs of C E cou rses i n the s u bject
a rea of a u d its and eight h o u rs of CE cou rses in the s u bject
a rea of SSARS. The cou rses s h a l l be com p l eted with i n 1 8 0
days o f the effective date o f CBA's decision a n d o r d e r a n d
a re i n a d d ition t o the CE req u i re m e nts fo r relicensure.
D u ri n g the period of p robation, all a u d it, review a n d
co m p i lation reports, a n d work papers s h a l l be s u bject to
peer review by a board-reco g n ized peer review program
p rovider at Pa i Accou nta ncy L L P and M r. Pa i 's expense.
T h e specific en ga gem ents to be revi ewed s ha l l be at the
d iscretion of the peer reviewer. With i n 45 days of the peer
review report being acce pted by a board - recog n i zed
peer review p rogram p rovider, Pai Accou nta n cy L L P
a n d M r. Pa i s ha l l s u b m it t o the C B A a copy of the peer
review report, i n c l u d i n g a ny materials documenting the
p rescription of re m e d i a l o r corrective actions i m posed by
the boa rd - recog n i zed peer review p rog ra m p rovi d e r. Pa i
Accou nta n cy L L P a n d M r. Pai s h a l l a l so s u b m it, if ava i l a ble,
a ny materials documenting co m p l eti on of any o r all of the
p rescribed rem e d i a l o r corrective actions.
Pai Acco u nta n cy L L P a n d M r. Pai s h a l l m a i nt a i n active
l i cense statuses.
Effective April 30, 201 8
CAUSE FOR DISCIPLINE:
Accusation No. AC-201 7-28 conta i n s the fo l l owi ng
a l l egations:
CONTINUED O N PAGE 3 3

OTH E R E N FO RC E M E N T ACTIONS T H R OUGH SEPT. 4, 2 0 1 8
Pai Accou nta n cy L L P a n d M r. Pai e n g a g ed i n g ross
n e g l i g ence a n d/o r repeated acts of n e g l i g ence evidencing
a violation of a p plicable p rofess i o n a l sta n d a rd s a n d
i n d icati n g a l a c k o f com pete n cy i n the p ractice o f p u b l i c
acco u n t a n cy.
Pai Accou nta n cy L L P a n d M r. Pai e n g a g ed i n
u n p rofess i o n a l co n d u ct b y fa i l i n g t o m a i n ta i n sufficient
a u d it documentati o n .
Pai Accou nta n cy L L P a n d M r. Pai fa i l e d t o i s s u e a report
that conformed to p rofess i o n a l sta n d a rds.
Pai Accou nta n cy L L P a n d M r. Pai e n g a g ed in
u n p rofess i o n a l co n d u ct by w i l lfully violating the C BA's
rules a n d reg u lations.
Pai Accou nta n cy L L P a n d M r. Pai fa i l e d to co m p l y with
p rofessio n a l sta n d a rd s.
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Divis i o n 3, C h a pter 1 ,
§§ 5062, 5097, 51 00(c), (e) a n d (g). C a l ifo r n i a Code of
Reg u lations, Title 1 6 , Division 1, §§ 58 a n d 6 8 . 2
PATH I RANA, PATRICK RO HAN
PATH I RANA & ASSOCIATES I N C.
C a r l s b a d , C a l i f.
(CPA 4 2 2 5 8 , C O R 5 4 3 0 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocation stayed with th ree years' p robation, via
sti pu lated sett l e m e nt.
M r. Pat h i ra n a a n d Path i ra n a & Associates I nc. s h a l l
rei m b u rse C B A $5,000 fo r i t s i nvestigation a n d
p rosecuti o n costs.
M r. Pat h i ra n a s h a l l com p l ete fo u r h o u rs of C E in eth ics. The
h o u rs s ha l l be co m p l eted with i n 1 8 0 days of the effective
date of the C BA's decision a n d order a n d a re i n a d d ition to
the CE req u i re m e nts for rel i ce n s i n g .
UPDATE S P R I N G /S U M M E R 2 0 1 8
M r. Pat h i ra n a s h a l l com p l ete a C SA-a p p roved reg u latory
review co u rse. The co u rse s h a l l be com p l eted with i n 1 8 0
days o f the effective date o f the C BA's decision a n d order
and is i n a d d ition to the C E req u i re m e nts fo r re l icensi n g .
M r. Pat h i ra n a s h a l l com p l ete a n d p rovide proper
docu m e ntation of 24 h o u rs of p rofess i o n a l education
cou rses i n the s u bject a rea of a u d its, with a m i n i m u m of
e i g h t h o u rs i n the s u bject a rea of a u d it documentatio n .
T h i s s h a l l be com p l eted with i n 1 8 0 days o f t h e effective
date of the C BA's decision a n d order a n d is i n a d d ition to
the CE req u i re m e nts for rel i ce n s i n g .
D u r i n g the period o f p robation, a l l a u d it, review a n d
co m p i lation reports, a n d work papers s h a l l be s u bject to
peer review by a CSA-recog n ized peer review program
p rovider p u rsuant to Cal ifo r n i a Busi ness and Professions
Code section 5076 a n d Cal ifornia Code of Reg u lations,
Title 1 6, Division 1 , Article 6, co m m e n c i n g with section 38,
at M r. Path i ra n a and Path i ra n a & Associates l nc.'s expense.
T h e specific en ga gem ents to be revi ewed s ha l l be at the
d iscretion of the peer reviewer. With i n 45 days of the peer
review report being acce pted by a CSA- recog n i zed peer
review program p rovider, M r. Pat h i ra n a and Path i ra n a &
Associates I nc. s ha l l s u b m it to CBA a copy of the peer
review report, i n c l u d i n g a ny materials documenting the
p rescription of re m e d i a l o r correction actions i m posed by
the CSA- recog n i zed peer review p rog ra m p rovi d e r. M r.
Path i ra n a a n d Pat h i ra n a & Associates I nc . s h a l l also s u b m it,
if ava i la b l e, any mate r i a l s docu m en ti n g co m p l etion of any
o r a l l of the p rescri bed re m e d i a l o r corrective actions.
M r. Pat h i ra n a a n d Path i ra n a & Associates I nc . shall m a i n ta i n
a ctive l i cense statuses.
Effective Sept. 4, 201 8
CAUSE FOR DISCIPLINE:
Accusation No. AC-2017-92 conta i n s the fol lowing
a l legations: (1) repeated acts of neg l i g ence; (2) fa i l u re to
comply with professional sta n d a rds; (3) fa i l u re of report to
conform to professional sta n d a rds; (4) fa i l u re to identify
a u d it documentation; (5) u n lawfu l practice i n a n other state.
CONTINUED ON PAGE 34
33
 CALIFORNIA
BOARD OF
ACCOUNTANCY
Newsletter
OTH E R E N FO RC E M E N T ACTIONS THROUGH SEPT. 4, 2 0 1 8
M r. Pat h i ra n a a n d Path i ra n a & Associates I nc. a re s u bj ect
to d isci p l i na ry action in that they engaged i n repeated
acts of n e g l i g e n ce that i n d icate a lack of com pete n cy i n
t h e p ractice o f p u b l i c acco u n t a n cy, a s described i n the
accusatio n .
M r. Pat h i ra n a a n d Path i ra n a & Associates I nc. a re s u bj ect
to d isci p l i na ry action in that they issued repo rts that fa il ed
to co m p l y with a p p l icable p rofessional sta n d a rd s.
M r. Pat h i ra n a a n d Path i ra n a & Associates I nc. a re s u bj ect
to d isci p l i na ry action in that they fa i l e d to comply with
a p plicable p rofessi o n a l sta n d a rds i n perfo r m i n g a u d its fo r
G F F I nc. a n d S M L LC .
M r. Pat h i ra n a a n d Path i ra n a & Associates I nc. a re s u bject to
d isci p l i n a ry action in that they fa iled to m a i n ta i n sufficient
docu m e ntation to enable a reviewer with rel eva nt
knowledge and expe rience, having n o p revious con n ecti on
with the a u d it engagem ent, to u n d e rsta nd the natu re,
t i m i n g , extent a n d resu lts of p rocedu res performed,
evi d e n ce obta i n ed, conclusions rea ched, a n d to d eterm i n e
t h e i d e ntity o f the persons w h o pe rformed a n d reviewed
the work.
M r. Pat h i ra n a and Path i ra n a & Associates I nc. a re s u bj ect
to d isci p l i na ry action in that they p racticed p u b l i c
accou nta n cy u n lawfu l l y i n a n other state.
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Divis i o n 3, C h a pter 1 ,
§§ 5062, 5097, 51 00(c), (e), (g), a n d (m), a n d 5156.
Cal ifornia Code of Reg u lations, Title 1 6, Division 1,
§§ 58 a n d 68.2.
PAU LO N , A N D R E R.A.
S a o Pa u l o, B r a z i l
(C PA 9 41 8 4 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Su rre n d e r of C PA l icense, via stipu lated su rre n d e r.
M r. Pa u l o n s h a l l rei m b u rse CBA $2,240.83 fo r its
i nvestigation and p rosecution costs prior to issua nce of a
n ew or rei nstated l i cense.
34
Effective Sept. 4, 201 8
CAUSE FOR DISCIPLINE:
Accusation No. AC-2018-39 conta i n s the fol l owi ng
a l l egation: (1) d isci p l i n e by a n agency of the federal
gove r n m ent; (2) d isci p l i n e by PCAO B; (3) fa i l u re to report
i nvestigation by PCAO B .
M r. Pa u l o n is s u bject to d isci p l i n a ry a c t i o n i n t h a t he was
d isci p l i n e d by PCAO B on o r about Dec. 5, 201 6 .
M r. Pa u l o n is s u bject to d isci p l i n a ry a c t i o n i n t h a t he was
d isci p l i n e d by PCAO B for actions h e kn ew, o r was reckless
in not knowi n g , wo u l d res u l t in the restriction of his right to
p ractice before a g ove r n m e ntal body.
M r. Pa u l o n is s u bject to d isci p l i n a ry action in that he
fa iled to report to CBA in writ i n g wit h i n 30 days of his
knowledge of the o p e n i n g o r i n itiation of i nvestigation by
PCAO B .
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Divis i o n 1, Cha pter 1, § 141;
Division 3, Cha pter 1 , §§ 5063(b) (5), 51 0 0 (g), (h), and (I).
PLIS KY, JAM ES T H O MAS
TH E P L I S KY CO M PANY
O x n a r d , C a l i f.
(C PA 70248 a n d F N P 2879)
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocation stayed with th ree years' p robation, via
sti pu lated sett l e m e nt.
M r. Pl isky shall re i m b u rse the CBA $4,769.1 8 fo r its
i nvestigation a n d p rosecution costs.
M r. Pl isky s h a l l com p l ete fo u r h o u rs of CE in eth ics. The
h o u rs s ha l l be co m p l eted with i n 1 8 0 days of the effective
date of CBA's decision a n d order a n d a re i n a d d ition to the
CE req u i re m e nts fo r rel i ce n s u re.
CONTINUED ON PAGE 35

OTH E R E N FO RC E M E N T ACTIONS T H R O U G H S E PT. 4, 2 0 1 8
M r. Pl isky s h a l l com p l ete a C SA-a p p roved reg u latory
review cou rse. The cou rse s h a l l be com p l eted with i n 1 8 0
days o f the effective date o f the C BA's decision a n d order
a n d is i n a d d ition to the CE req u i re me nts fo r re l icensu re.
M r. Pl isky shall m a i n ta i n a n active l icense status.
Effective April 30, 201 8
CAUSE FOR DISCIPLINE:
Accusation No. AC-201 8-27 conta i n s the fo l l owing
a l l egations:
M r. Pl isky engaged i n repeated acts of n e g l i g e nce that
i n d icate a lack of com pete ncy i n the p ractice of p u b l i c
accou nta ncy a n d t h a t d e p a r t from the p rofessi o n a l
sta n d a rds when he fa iled to prepare the co rporation t a x
retu rns for a client fo r the fisca l yea rs e n d i n g J u n e 30,
2005, to J u n e 30, 201 2, in a t i m e l y m a n ne r.
M r. Pl isky fa i l e d to comply with p rofessional sta n d a rds i n
fi l i n g the c l i e nt 's t a x returns late i n 2014. Th e client was
s u bj ect to tax l i a b i l ity, i nterest, and pena lties.
M r. Pl is ky's CPA certificate exp i red on July 1 , 201 6, a n d
h a s n o t b e e n renewe d . O n D e c . 2 9 , 201 6, severa l months
after his C PA certifi cate exp i red, M r. Pl isky held h i mself
out as a CPA at the a d d ress of record for his fi rm, the
Pl isky Compa ny, by using a busi ness card with his CPA
desig nati o n . In a d d ition, M r. P l i s ky's na me, a l o n g with his
CPA designation, was also o n the d i rectory at the busi ness
a d d ress and on the s i g n a g e outside the u n it.
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Division 3, C h a pter
1, §§ SOSO, 5051 , S l 0 0 (c) and (g). Cal ifo r n ia Code of
Reg u lations, Title 1 6 , D ivision 1, § 5 8 .
PM B H E L I N D O N OVAN LLP
A u st i n , Texas
( PA R 7 1 01 )
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocation stayed with th ree years' probation, via
sti p u l ated settl e m e nt.
U P D A T E S P R I N G /S U M M E R 2 0 1 8
P M B He l i n Donova n L L P s h a l l rei m b u rse CBA $2, 398.37 fo r
its i nvestigation a n d p rosecution costs.
P M B He l i n Donova n LLP s h a l l comply with the fi n a l order
issued by the SEC o n o r a bout N ov. 21, 201 6, i n the case
titled In the M atter of P M B Hel i n Donova n L L P, Christo pher
B a u e r, CPA, a n d J effrey J a m ieson, C PA, Ad m i n istrative
Proceed i n g F i l e No. 3-1 7691 .
P M B He l i n Donova n L L P s h a l l m a i nt a i n a n active l i cense
status.
Effective Sept. 4, 201 8
CAUSE FOR DISCIPLINE:
Fi rst Amended Accusation No. AC-201 8-46 conta i ns the
fol l owi ng a l l egations: (1) action by SEC; (2) d isci p l i n e by a
federal governmental age ncy.
P M B He l i n Donova n L L P is s u bj ect to d isci p l i n a ry action
i n that o n o r about N ov. 21, 201 6 , i n SEC Release No.
79364/Ad m i n i strative Proceed i n g File No. 3-1 7691 , the
SEC d isci p l i ned, penal ized a nd/o r sanctioned PMB Hel i n
Donova n L L P. P M B He l i n Donova n L L P was cens u red,
ordered to comply with certa i n u n d e rtakings, a n d ordered
to pay a $160,000 civi l pena lty.
P M B He l i n Donova n LLP i s s u bj ect to d isci p l i n a ry action
i n that it was d isci pli ned by a n age ncy of the fed eral
gove r n m ent.
FOR VIOLATIONS OF:
B u s i n ess a n d Professions Code, Division 1, Cha pter 1, § 141;
D ivision 3 , Cha pter 1 , § 5100(1).
RAYM O N D YO U N G C PA AN
ACCO U N TA N CY CO R P
YO U N G, RAYM O N D
F r e m o n t , Ca l i f.
(CO R 4 8 8 7, C PA 6 5 6 76)
DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:
Revocation stayed with th ree years' probation, via
stipu lated settl e m e nt.
CO N TI N U E D O N PAG E 3 6
35
 CALIFORNIA
BOARD OF
ACCOUNTANCY
Newsletter

OTH E R E N FO RC E M E N T ACTIONS T H R O U G H S E PT. 4, 2 0 1 8

Raymond You n g C PA An Accou nta n cy C o r p a n d M r. You n g Scott Krivis & Company APC a n d M r. Krivis s h a l l joi ntly and
s h a l l rei m b u rse the C B A $ 1 , 5 0 0 fo r i t s i nvestigation a n d severally rei m b u rse CBA $6,779.68 fo r its i nvestigation and
p rosecution costs. p rosecuti on costs.

M r. You n g s h a l l co m p l ete fo u r h o u rs of C E i n eth ics. T h e M r. Krivis s h a l l co m p l ete fou r h o u rs of CE in ethics. The

h o u rs s h a l l be com p l eted wit h i n 1 8 0 d ays of the effective h o u rs s ha l l be co m p l eted with i n 1 8 0 days of the effective
date of C BA's decision a n d order a n d a re i n a d d ition to the date of CBA's decision a n d order a n d a re i n a d d ition to the
C E req u i re m e nts for rel i ce n s u re. CE req u i re m e nts fo r rel i ce n s u re.

M r. You n g shall co m p l ete a C SA-a p p roved reg u l atory M r. Krivis shall co m p l ete a CSA-a p p roved reg u latory
review cou rse. The cou rse s h a l l be co m p l eted with i n 1 8 0 review co u rse. T h e co u rse s h a l l be com p l eted with i n 1 8 0
days o f the effective date o f C BA's decision a n d order a n d days o f the effective date o f CBA's decision a n d order a n d
i s i n ad d ition t o the C E req u i re m e nts fo r rel i ce n s u re. is i n a d d ition t o the CE req u i re m e nts fo r relicensure.

Raymond You n g C PA An Accou nta n cy Corp and M r. You n g M r. Krivis shall co m p l ete e i g ht h o u rs of CE i n the s u bject
s h a l l m a i nt a i n active l icense statuses. a rea of a u d its and eight h o u rs of CE in the s u bject a rea
of SSARS d u ri n g each yea r M r. Krivis i s on p robation,
Effective April 30, 2018 for a total of 48 h o u rs of C E co u rses. T h e h o u rs shall be
co m p l eted by Dec. 31 of each yea r of probation and a re i n
CAUSE FOR DISCIPLINE: a d d ition t o t h e CE req u i re m e nts fo r rel i ce n s u re.
Accusation No. AC-2018-9 conta i n s the fo l l owi n g
Scott Krivis & Company APC and M r. Krivis shall m a i nt a i n
a l legations:
a ctive l i cense statuses.
M r. You n g was convicted of cri mes su bsta ntia l l y related
to the q u a l ifications, f u n ctions, and d uties of a certified Effective June 25, 2018
p u b l i c accou nta nt.
CAUSES FOR DISCIPLINE:
F i rst Amended Accusation No. AC-201 8-24 conta i n s the
FOR VIOLATIONS OF:
fol l owi n g a l legations: (1) fa i l u re to obta i n peer review; (2)
Busi n ess a n d P rofessio n s Code, Division 1 . 5, Chapter 3,
n a m e of firm; (3) repeated acts of n e g l i g e n ce; (4) fa i l u re to
§ 490; Division 3, Chapter 1, § 5 1 0 0 (a).
conform to p rofess i o n a l sta n d a rds; (5) n a m e of firm; a n d
(6) fa lse statement i n renewa l a p p l icat i o n .
SCOTT KRIVIS & CO M PANY APC M r. Krivis is s u bject to disci p l i n a ry a c t i o n i n t h a t he fa i l e d
K R I V I S , SCOTT ALAN t o co m p l ete the p e e r review req u i rement for his review
Woo d l a n d H i l ls , C a l i f. report dated J u ne 25, 2012, for the G .T., M . D., I n c. 401 ( k)
(CO R 7675, C PA 4 5 2 2 0) p l a n wit h i n 1 8 months of the date he com p l eted this report.

DISCIPLINARY ACTIONS/LICENSE RESTRICTIONS:

Revocat i on stayed with t h ree yea rs' p robation, via
sti pu lated settlement.

CO N TI N U E D O N PAG E 37
 UPDATE SPRING/SUMMER 2018

OTH E R E N FO RC E M E N T ACTIONS T H R O U G H SE PT. 4, 2018

M r. Krivis is s u bject to disci p l i n a ry a c t i o n i n t h a t h e used FOR VIOLATIONS OF:

the name of the firm "Scott Krivis & Compa ny" on the B u s i n ess a n d Professions Code, Division 3, C h a pter 1
l etterhead fo r the review repo rts dated October 1 0, 201 1 , §§ 5060, 5076, 5 1 0 0 (b), (c), a n d (g). Cal ifornia Code of
a n d J u n e 2 5 , 2012, relating t o the G .T., M . D., In c. 401 (k) Reg u lations, Title 1 6 , D ivision 1 , §§ 40(b), 41 , 58, a n d 87.
p l a n . These reports a re also signed by the fi r m . At the t i m e
th ese repo rts were issued, the corporation d i d n o t have a
va l i d corporation l i cense issued by CBA.

M r. Krivis is s u bject to disci p l i n a ry action i n that h e

co m m itted repeated a cts of n e g l i g ence i n that the
GCC com p i lation report a n d the OS co m p i lation report
depa rted from p rofess i o n a l sta n d a rd s .

M r. Krivis is s u bject to disci p l i n a ry action i n that the

GCC com p i lation report a n d the OS co m p i lation report
depa rted from p rofess i o n a l sta n d a rd s .

M r. Krivis is s u bject to disci p l i n a ry action i n that h e used

the name of the firm "Scott Krivis & Compa ny" on the
l etterhead fo r the G CC co m p i lation report a n d the
OS com p i lation report. These reports a re a lso
s i g n ed by the fi r m . At the t i m e these reports
were issued, the corporati on did not have
a va l i d l i cense issued by CBA.

M r. Krivis is s u bject to disci p l i n a ry

action i n that he p rovided a false
state ment i n his 201 5 re n ewa l a p p l ication a n d
correspond i n g P e e r Review Report i n g F o r m t h a t h i s
fi rm has n o t performed acco u n ti n g a n d a u d it i n g servi ces
d u ri n g the re port i n g period.

POLICY OF NONDISCRIMINATION ON THE BASIS OF DISABILITY

AND EQUAL EMPLOY MENT 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:

37
 AD D R ESS C HAN G E FO R M
A separate add ress change notice must be submitted for each license type.

PLEAS E P R I N T
Name o f Applicant for Licensure or Licensee

Last Fi rst M id d l e

I n d iv i d u a l (C PA/PA) - License N o . _________________________

Ema i l Address (optional)

Name of Firm D Corporation D Pa rtners h i p D Fictitious N a m e License N o . ____________

F i rm N a m e
Be advised that if you are a licensed CPA/PA
N EW Add ress of Record (An Address of Record is Required) or firm, your address of record is public
information, and all CBA correspondence
D Home D Business (check one) will be sent to this address.

Business Name ( i f d i fferent from name above)

Street D Apt. # D S u i te # (check one)

City State Zip

Former Address of Record

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

City State Zip

If you r add ress o f record is a P.O. Box or M a i l D rop, you a re
Alternate Address for Mail Drops and P.O. Boxes req u i red to provide a street add ress. This address will not be
posted on CBA's Web License Lookup.

Street D Hom e D Busi ness (check one) D Apt. # D S u i te # (check one)

City State Zip

Daytime Phone N u m ber You m a y confirm your change of

add ress on License Looku p at
Area Code
www.cba. ca.gov.
I certify the truth a n d accu racy of a l l of these statements a n d representations.
S i g nature ---------------------------- Date -------------­

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

A l i censee who fa i l s to notify the Ca l i fornia Boa rd of Accou nta ncy

with i n 30 days of a change of add ress of record may be s u bject
The CBA m a i nta i ns a l i st of all l i censees. This l ist is
sold to req u estors for m a i l i n g l ist pu rposes. Check here
D
to c itati o n a n d fine (fi nes ra n g i n g from $100-$1,000) u n d e r the o n l y if you do not wa nt you r name i n c l u d ed on this l i st.
Cal ifornia Code of Reg u lations, Title 16, Division 1 , sections 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 being p rovided for you r conve n i ence. Other fo rms of written notice may be accepted by the CBA.
MAIL TO: Cal ifornia Boa rd of Accou nta ncy, 2450 Ve ntu re O a ks Way, S u ite 300, S a c ra m e nto, CA 95833 or FAX TO: (91 6) 263-3678
 UPDATE S P R I N G /S U M M E R 2 0 1 8

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

T h e C BA is co m m itted to p rovi d i n g the h i g hest l eve l of custo m e r service, a n d staff a re h e re to h e l p a nswer

q u estions you may have reg a rd i n g our p rog ra m s . We strive to a nswer a l l i n co m i n g c a l l s l ive, but d u ri n g
pea k periods y o u m a y g et o u r vo ice m a i l i nstead . I f you l eave u s a voice-ma i l message, staff w i l l retu rn
yo u r ca l l with i n one b u s i n ess day. E m a i l m essages a re typica l l y retu rned wit h i n t h ree busi n ess days. For
yo u r conve n i e nce, we have p rovided contact i nfo rmation below fo r the d i fferent org a n izati o n a l u n its a n d
fu nctions at the C B A .

CBA U N I T AREAS OF EXPERTISE CONTACT I N FORMATION

= License status check (916) 263-3680

Ad m i n istration www.dca.ca.gov/cba/consumers/
= Genera l q u estions lookup.shtml

(916) 561-1 705

(916) 263-3673 Fax
= F i l i n g a co m p l a i n t enforcementinfo@cba.ca.gov
Enforcement = D i sci p l i n a ry actions
= Ethical q u estions rega rd i n g CPA p ractice To access a co m p l a i n t form, go to
www.cba.ca.gov/forms/complaint/
online_complaint_form

= Exa m i nation a p p l i cations

Exa m i nation = Educational req u i rements (916) 561-1703
= Exam sco res (916) 263-3677 Fax
= Name changes (exa m ca n d i dates) examinfo@cba.ca.gov
= Tra nscri pts

Initial Licensing (916) 561 -4301

= Licensing a p p l i cation fo r partnershi ps, corporations,
(Firms, Partnerships, (916) 263-3676 Fax
a n d fictitious name permits
Fictitious Names) firminfo@cba.ca.gov

= Licensing a p p l i cation process for i nd iv i d u a l l i censes

= Name changes (CPAs a n d l i censing a p p l i ca nts) (916) 561-1 701
I n itial Licensi ng
(916) 263-3676 Fax
(Individuals) = Wa l l/pocket certifi cate replacement licensinginfo@cba.ca.gov
= Certification of records

= License renewa l, conti n u i n g education req u i rements (916) 561-1702

License Renewal = Cha n g i n g l icense status (916) 263-3672 Fax
= Fees due renewalinfo@cba.ca.gov

Outreach/Pu b l i c I nformation outreach@cba.ca.gov

(916) 561-1 706

Peer Review (916) 263-3673 Fax
peerreviewi nfo@cba.ca.gov

= Out-of-state l i censees wishing to practice i n Cal ifornia (916) 561-1704

Pract i ce Privilege (916) 263-3675 Fax
= Out-of-state firm reg istration pracprivinfo@cba.ca.gov

We a re a l ways looking fo r ways to i m p rove o u r custo m e r service p ractices. Pl ease l et us know how we served
you by ta k i n g o u r su rvey at www.surveymonkey. com/r/H:JXHBSV.
If you a re u n s u re where to d i rect you r q u estions, p l ease ca l l o u r m a i n phone n u m ber at (91 6) 263-3680.

39
 P R S RT S T D
CALIFORNIA BoARD OF AccouNTANCY
U . S . POSTAG E
2450 Venture Oaks Way, Suite 300
PA I D
Sacramento, CA 95833
P E R M I T N O . 2853
www.cba. ca.gov SAC R A M E N TO, CA

ADDRESS SERVICE REQUESTED

[91 :Y!., U P DAT E

I
ACCOUNTANCY SPRING/SUMMER 2018-ISSUE NO. 87

CBA's newsletter, UPDATE, is digital. You can si gn up for E-News and be notified by email when
the newest edition of UPDATE is posted to the CBA website, www.cba.ca.gov.

LIST O F CO NTRI BUTO RS

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

P D E_l S-336