Investigation Results/Statistics

Other Board Orders During 2009

Gipson, James, CPA, and Gipson & Woodruff, PS, Kirkland. December 21, 2009
Violation: Quality Assurance Review referral - technical deficiencies.
Sanctions: CPA and CPA firm agree to pay a $500 fine, reimburse the Board $150 for investigative and legal costs, and refrain from issuing audit, other attestation, review, or compilation reports to financial statements with the exception of management-use only compilations meeting the standards under SSARS 8. The CPA and CPA firm must obtain written permission from the Board before the Board will lift the restriction.

Schoedel & Schoedel, CPAs, PLLC, Spokane. November 12, 2009.
Violation: Failure to properly license firm.
Sanctions: Board reprimand; CPA agrees to pay $750 fine, reimburse Board $250 investigative and legal costs, pay $1,145 restitution to complainant, and complete ethics and tax continuing professional education.

Anderson, Floyd, CPA, Sammamish. October 22, 2009.
Violation: Tax return errors.
Sanctions: CPA firm agrees to pay $1,000 fine, reimburse Board $250 investigative and legal costs, and have all firm members complete a Board approved continuing professional education course in ethics and regulation applicable to the practice of public accounting in Washington State.

Elliott, Paul, CPA-Inactive. Snohomish. April 21, 2009.
Violation: Misrepresentation in filing an application for renewal of CPA-Inactive certificate; failure to maintain compliance with the Continuing Professional Education (CPE) requirements for renewal of the CPA-Inactive certificate.
Sanctions: Voluntary surrender of CPA certificate on or before May 21, 2009; Prior to reinstatement of Elliott’s certificate, Elliott must make a complete application, pay $500 fine, reimburse Board $150 investigative and legal costs; and any other requirements imposed by the Board.

Norwood, Alan, CPA, Puyallup. March 12, 2009
Violation: Quality Assurance Review referral - technical deficiencies.
Sanctions: CPA and CPA firm agree to pay a $500 fine, reimburse the Board $250 for investigative and legal costs, and refrain from issuing audit, review, or compilation reports to financial statements with the exception of management-use only compilations meeting the standards under SSARS 8. The CPA and CPA firm must obtain written permission from the Board before the Board will lift the restriction.

Reys, Gary A., Bothell. March 11, 2009
Violation: Mr. Reys referred to himself as a “CPA designate” in biographies posted to the CelCyte Genetics Corp web site and in filings with the Security and Exchange Commission. Mr. Reys does not hold a valid Washington CPA certificate or license. Mr. Reys has not sat for or successfully completed the Uniform CPA exam as a candidate of Washington State.
Sanctions: Without admitting or denying the facts or the Board’s conclusions of law, Mr. Reys agreed to continue to refrain from restricted practices; pay $2,500 fine; and reimburse the Board $1,000 for investigation and legal costs.

Hamilton, Adeliza, CPA, Bremerton. February 25, 2009
Violation: Quality Assurance Review referral - technical deficiencies.
Sanctions: Ms. Hamilton agreed to refrain from using the “CPA” title or holding out as a “CPA” until she renews her individual CPA license; prior to renewal Ms. Hamilton agreed to pay a $500 fine and reimburse the Board $250 for investigative and legal costs; Ms. Hamilton agreed to refrain from providing attest services including issuing audited, reviewed or compiled reports to financial statements; must obtain written permission from the Board before restriction may be lifted.

Piper, Anne Louise, CPA, of ALP Tax & Accounting Services, Salkum. February 4, 2009
Violation: Quality Assurance Review referral - technical deficiencies.
Sanctions: CPA and CPA firm agree to refrain from providing attest services including issuing audited, reviewed or compiled reports to financial statements; with the exception of management-use only compilations meeting the standards established under SSARS #8; must obtain written permission from the Board before restriction may be lifted.

2009 Results of Investigations

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