Disciplinary Actions During 2013
The Board has completed the following disciplinary actions during 2013:
License and certificate suspensions (including stayed suspension) and revocations:
Cheung, Kit Ying, Hong Kong. January 15, 2013.
Violation: Failure to complete Continuing Professional Education (CPE) required for renewal.
Sanctions: Stayed suspension of Cheung’s inactive CPA certificate. The stay of the suspension is conditioned on the CPA-Inactive’s payment of a $500 fine, reimbursement of $250 to the Board for investigative and legal costs, completion of four hours of Board approved CPE in Washington State ethics to be carried back to the 2009/2011 reporting period.
Ovist, Roy D., Lakewood, Washington. January 1, 2013.
Violation: Ovist failed to timely remit payroll tax withholdings for his CPA firm to the Internal Revenue Service during 2008, 2009, and 2010.
Sanctions: Suspension of Ovist’s CPA certificate and licenses to practice public accounting in Washington State. Before the Board will consider a reinstatement application, Ovist must (1) submit a complete reinstatement application with required fee and continuing professional education (CPE); (2) reimburse the Board $250 for investigative and legal costs; and (3) demonstrate to the Board’s satisfaction the he has paid the past due payroll taxes, interest, and late payment penalty to the IRS in full or is current on any IRS approved installment plan. Ovist may not use the CPA title or hold out for the practice of public accounting as a CPA while under suspension. Board Order.
2013 Results of Investigations - results will be published soon after the end of the first quarter.