Investigation Results/Statistics
Disciplinary Actions During 2009
The Board has completed the following disciplinary actions during 2009:
License and certificate suspensions (including stayed suspension) and revocations:
Anderson, Christopher, Lake Forest, IL. November 30, 2009.
Violation: Suspension by Public Company Accounting Oversight Board (PCAOB). PCAOB suspended Anderson from being an associated person of a PCAOB registered public accounting firm for one year and restricted Anderson to the role of assistant for one year following suspension.
Sanctions: CPA certificate and license to practice public accounting suspended until October 31, 2009; restricted until October 31, 2010 to the role of "assistant"--may not serve as the auditor with final responsibility for the audit and may not exercise authority to sign a registered public accounting firm's name to an audit report or consent to the use of a previously issued audit report for any issuer; Anderson agreed to pay $1,000 fine and reimburse Board $500 investigative and legal costs.
Aiken, Kim Allen, Centralia, September 21, 2009.
Violation: Failure to complete continuing professional education (CPE) required for renewal.
Sanctions: Three-year suspension of CPA certificate, individual license to practice public accounting, and CPA firm license, STAYED provided the CPA pays $2,030 fine, reimburses Board $250 for costs, and satisfactorily documents the completion of the following CPE: 71 hours during 2009, 40 hours during 2010, and 40 hours during 2011.
Marple, Jon, Colorado Springs, CO. August 7, 2009.
Violation: Judgment in U.S District Court Western District of Utah for violation of the Securities and Exchange Act of 1934. See US. Securities and Exchange Commission’s Litigation Release No. 19482.
Sanctions: Suspension of CPA certificate and individual license to practice public accounting for ten years from September 2, 2008 (the date the Court of Appeals affirmed the District Court’s Final Order and Judgment). Before the Board will consider a reinstatement application, Marple must (1) serve three years of the suspension; (2) pay a $1,000 fine; and (3) reimburse the board $750 for investigative and legal costs. Marple may not use the CPA title or practice as a CPA while under suspension.
Benton, Charles, Tacoma. July 28, 2009.
Violation: Check forgery, use of the CPA title without benefit of a valid CPA license (CPA certificate and license previously suspended); collection of excessive and unauthorized fees from clients by charging clients’ credit cards; failure to safeguard confidential client information.
Sanctions: Revocation of CPA certificate and eligibility to renew or reinstate individual license to practice public accounting and eligibility to register for a CPA firm license. Before the Board will consider an application for the reissuance of a CPA certificate or license, Benton must (1) serve 10 years of the revocation; (2) comply with the then existing education, examination, experience, and ethical eligibility requirements; and (3) comply with the terms of prior Board orders. The Board believes Benton is currently located in India.
Gayda, Robert, Spokane. July 28, 2009.
Violation: Guilty plea and sentencing in the Spokane County District Court of two counts of third degree theft from his former employer. The Court also ordered Gayda, the former Finance Director of the YWCA of Spokane, to surrender his CPA license to the Board and pay restitution to the YWCA and its insurer.
Sanctions: Revocation of CPA certificate and individual license to practice public accounting as a CPA. Before the Board will consider an application for the reissuance of a CPA certificate or license, Gayda must (1) serve 10 years of the revocation; (2) comply with the then existing education, examination, experience, and ethical eligibility requirements; (3) pay a $5,000 fine; and (4) reimburse Board $750 for investigative and legal costs.
Ness, Robert, Greenacres. July 9, 2009.
Violation: As the result of a Securities and Exchange Commission (SEC) investigation and subsequent administrative proceedings, Ness the former Controller of Metropolitan Mortgage & Securities Co., Inc., consented, without admitting or denying the SEC’s findings, to an order suspending Ness from appearing or practicing before the SEC as an accountant for five years.
Sanctions: Suspension of inactive CPA certificate for five years concurrent with the SEC suspension beginning February 27, 2007, with the opportunity to apply for reinstatement after serving three years of the suspension; Before the Board will consider a reinstatement application, Ness must (1) serve three years of the suspension; (2) pay a $1,000 fine; and (3) reimburse Board $500 for investigative and legal costs. Ness may not use the CPA or CPA-Inactive title while under suspension.
Benz, Eric, Daytona Beach, Florida. July 16, 2009.
Violation: Failure to complete Continuing Professional Education (CPE) required for renewal and failure to respond to Board inquiry.
Sanctions: Suspension of inactive CPA certificate for three years; Before the Board will consider a reinstatement application, Benz must (1) serve one year of the suspension; (2) pay a $1,000 fine; (3) reimburse Board $250 for investigative and legal costs; and (4) complete the AICPA's ethics course. Benz may not use the CPA or CPA-Inactive title while under suspension.
Lenihan, David. Yakima. June 30, 2009.
Violation: Guilty pleas and sentencing in the United States District Court Eastern District of Washington to three counts of bank fraud AND in the Superior Court of Washington for Yakima County of one count of first degree theft. Lenihan admitted to exercising unauthorized control over Underwood Fruit & Warehouse Co. property by reducing on their books the amount of crop advances he would be required to repay totaling $633,691.
Sanctions: Revocation of CPA certificate and eligibility to renew or reinstate practice license until Lenihan requalifies for CPA license. Requalification includes education, examination, experience, and ethics requirements in place at the time of application for a CPA license. Lenihan may not apply to retake the CPA examination for ten years. Before the Board will consider an application for a CPA license, Lenihan must fully respond to Board inquiries regarding Underwood Fruit & Warehouse Company, demonstrate payment of restitution in full to Washington Fruit & Produce Company, Underhill Fruit & Warehouse Co. and any other injured parties, pay $30,000 fine, reimburse Board $1,500 investigative and legal costs; and any other requirements imposed by the Board.
Hansen, Ronald, Edmonds. January 16, 2009.
Violation: As co-personal representative of an estate, borrowed money from estate funds for personal use without authorization; failed to provide a timely accounting of an estate to the successor co-personal representative of the estate; failed to comply with a court order; and continued association of the CPA title with Hansen’s name after the suspension of Hansen CPA certificate and individual and firm licenses in April 2001.
Sanctions: Revocation of CPA certificate and eligibility to renew or reinstate practice licenses for 10 years and until Hansen requalifies for CPA licenses. Requalification includes education, examination, experience, and ethics requirements in place at the time of application.
See Also:
2009 Results of Investigations
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