Investigation Results/Statistics
Disciplinary Actions During 2008
The Board has completed the following disciplinary actions during 2008:
License and certificate suspensions (including stayed suspension) and revocations:
Todd, Mayumi Ozaki . December 16, 2008.
Violation: Misleading billing practices; filing of amended tax returns without client's knowledge or authorization; and while a resident of Florida, filing for a temporary license application with the Florida Board of Accountancy using a false Washington address.
Sanctions: Suspension of CPA certificate, license to practice public accounting, and eligibility to register or renew a CPA firm license for five years; Before the Board will consider a reinstatement application, Todd must (1) serve three years of the suspension; (2) pay a $2,500 fine; (3) reimburse Board $750 for costs; and (4) complete the AICPA's ethics course. Todd may not use the CPA title or hold out as a CPA while under suspension.
Nelson, Richard, Kennewick. October 17, 2008.
Violation: Failure to timely complete a client's tax returns, failure to return client records upon request, failure to respond to Board inquiries, and continued use of the CPA title and practice as a CPA with expired licenses.
Sanctions: Suspension of CPA certificate and eligibility to renew or register practice licenses for five years; Before the Board will consider a reinstatement application, Nelson must (1) serve three years of the suspension; (2) pay a $2,250 fine; (3) reimburse Board $1,000 for costs; and (4) complete the AICPA's ethics course. Nelson may not use the CPA title or hold out as a CPA while under suspension.
Cheung, Ka Yan, Hong Kong. October 10, 2008.
Violation: Failure to complete Continuing Professional Education (CPE) required for renewal.
Sanctions: Suspension of CPA license to practice public accounting for three years; Before the Board will consider a reinstatement application, Cheung must (1) serve one year of the suspension; (2) pay a $1,000 fine; (3) reimburse Board $200 for costs; and (4) complete the AICPA's ethics course. Cheung may not use the CPA title or hold out as a CPA while under suspension.
May, Randy, Puyallup. September 19, 2008.
Violation: Quality Assurance Review referral - technical deficiencies; failure to respond to Board inquiry; and continued use of the CPA designation with expired licenses.
Sanctions: Suspension of CPA certificate and eligibility to renew or reinstate practice licenses for three years; May agreed to refrain from signing, affixing, or association his name to any audit, review, or compilation report on financial statements; Before the Board will consider a reinstatement application, May must (1) serve one year of the suspension; (2) pay a $2,500 fine; (3) reimburse Board $750 for costs; and (4) complete the AICPA's ethics course.
Carlson, Steven, Lake Stevens. March 31, 2008.
Violation: Failure to complete Continuing Professional Education (CPE) required for renewal.
Sanctions: Stayed suspension of CPA certificate and license to practice public accounting for four months; CPA agreed to (1) pay a $1,000 fine; (2) reimburse Board $200 for costs; and (3) document completion of 40 hours of CPE annually.
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