2010 Disciplinary Actions

The Board has completed the following disciplinary actions during 2010:

License and certificate suspensions (including stayed suspension) and revocations:


Jorgensen, Calhoun, Renton. December 30, 2010.
Violation: Failure to respond to inclusion of the CPA firm in the Board’s 2010 Quality Assurance Review (QAR) program.
Sanctions: Stayed suspension of Jorgensen’s CPA certificate and individual and firm licenses to practice public accounting.  The stay of the suspension is conditioned on the CPA’s payment of a $1,500 fine, reimbursement to the Board for $250 for investigative and legal costs, and submission to an on-site field review or peer review at the firm’s expense.

Howe, Jerome; East Wenatchee. December 17, 2010.
Violation: Compiled financial statement report not in compliance with the applicable professional standards and lack of independence.
Sanctions: Stayed suspension of CPA’s individual and firm licenses for three years.  The stay of the suspension is conditioned on the CPA’s proper registering firm, paying a $2,000 fine, reimbursing the Board $750 for investigative and legal costs, and refraining from issuing audit, review, or compilation or other reports on financial statements with the exception of management-use only compilations meeting the standards under SSARS #8 as codified in SSARS #19 issued by the AICPA.  The CPA must obtain written permission from the Board before the Board will lift the restriction.

McDevitt & Andreason, McDevitt, Chris, and Andreason, Sharon; Edmonds. December 1, 2010.
Violation: Compiled financial statement report not in compliance with the applicable professional standards and lack of independence.
Sanctions: Stayed suspension of the CPA firm license.  The stay of the suspension is conditioned on the CPA firm’s payment of a $1,500 fine, reimbursement of $250 to the Board for investigative and legal costs, and submission to an on-site field/peer review satisfactory to the Board of the firm’s attestation and compilation services.

Shun, Cheung; Hong Kong. December 1, 2010.
Violation: Failure to complete Continuing Professional Education (CPE) required for renewal and failure to respond to Board inquiry.
Sanctions: Suspension of CPA-Inactive certificate.  Before the Board will consider a reinstatement application, Shun must (1) submit a complete reinstatement application with required fee and CPE; (2) pay a $500 fine; and (3) reimburse Board $200 for investigative and legal costs. Shun may not use the title “CPA” or “CPA-Inactive” until she applies for and the Board approves an application for reinstatement.

Fanshier, Wayne; Vaughn. November 13, 2010.
Violation: Failure to respond to inclusion of the CPA firm in the Board’s 2010 Quality Assurance Review (QAR) program.
Sanctions: Stayed suspension of Fanshier’s CPA certificate and individual license to practice public accounting and Fanshier’s CPA firm license.  The stay of the suspension is conditioned on the CPA’s payment of a $500 fine, and reimbursement of $250 to the Board for investigative and legal costs.  The CPA and CPA firm agree to limit professional services to non-attest services and refrain from issuing audit, review, compilation or other reports prescribed by professional standards on financial statements.  The CPA and CPA firm must obtain written permission from the Board before the Board will lift the restriction.

Will, Edward, Olympia. November 6, 2010.
Violation: Failure to timely complete engagements for clients; misrepresentation on a Quality Assurance Review filing with the Board; performance of governmental audits without the benefit of a peer review or required continuing professional education (CPE).
Sanctions: Stayed suspension of individual’s CPA certificate and licenses to practice public accounting.  The stay of the suspension is conditioned on the CPA’s documentation of refund of retainer to CPA’s former client; payment of a $1,000 fine, reimbursement to the Board for $750 for investigative and legal costs, completion of a Board approved CPE course in ethics and regulation with specific application to the practice of public accounting in the State of Washington, completion of the Board’s CPE requirements for the January 2008 through December 2010 reporting period, and submission to a peer review at the firm’s expense.

Ovist, Roy and Ovist Howard CPA’s, Lakewood. October 22, 2010.
Violation: Failure to respond to inclusion of the firm in the Board’s 2009 Quality Assurance Review (QAR) program.
Sanctions: Stayed suspension of Roy Ovist’s CPA certificate and individual license to practice public accounting and the CPA firm license of Ovist and Howard, CPAs.  The stay of the suspension is conditioned on the CPA firm’s payment of a $1,500 fine, reimbursement to the Board for $250 for investigative and legal costs, and submission to an on-site field review or peer review at the firm’s expense.

Floyd, Steven, Gig Harbor. October 15, 2010.
Violation: Judgment and sentence in Pierce County Superior Court finding Floyd guilty by plea of one count of theft in the first degree.
Sanctions: Revocation of CPA certificate, eligibility to register, renew or reinstate an individual license to practice public accounting, or CPA firm license.  Before the Board will consider an application for the reissuance of a CPA certificate or license, Floyd must (1) serve ten years of the revocation; (2) comply with the then existing education, examination, experience, and ethical eligibility requirements; and (3) pay a $30,000 fine.

Avery, Lance, Olympia. July 29, 2010.
Violation: Failure to return records upon reasonable notice from clients, complete client engagements, felony judgment and sentence in Thurston County Superior Court of unlawful possession of a controlled substance with intent to deliver and assault in the third degree and failure to respond to Board inquiry.
Sanctions: Revocation of CPA certificate, eligibility to register, renew or reinstate an individual license to practice public accounting, or CPA firm license.  Before the Board will consider an application for the reissuance of a CPA certificate or license, Avery must (1) serve ten years of the revocation; (2) comply with the then existing education, examination, experience, and ethical eligibility requirements; (3) pay a $1,500 fine; (4) reimburse Board $750 for investigative and legal costs; pay restitution of $750 to former client; and provide evidence of rehabilitation from addiction and/or criminal behavior.

Cobb, Scott, Seattle. July 29, 2010.
Violation: Failure to complete Continuing Professional Education (CPE) required for renewal and failure to respond to Board inquiry
Sanctions: Suspension of CPA-Inactive certificate for three years; before the Board will consider a reinstatement application, Cobb must (1) serve one year of the suspension; (2) complete an AICPA course in professional ethics; (3) pay a $1,000 fine; and (4) reimburse Board $550 for investigative and legal costs. Cobb may not use the title “CPA” or “CPA-Inactive” until he applies for and the Board approves an application for reinstatement.

Christensen, David, Vancouver. July 12, 2010.
Violation: Guilty plea and sentencing in Clark County Superior Court of one count of first-degree theft of $66,400 from his minor daughter’s trust fund.
Sanctions: Revocation of CPA certificate, eligibility to renew or reinstate an individual license to practice public accounting, and CPA firm license.  Before the Board will consider an application for the reissuance of a CPA certificate or license, Christensen must (1) serve five 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.

Pena, Johnny, Tacoma. May 1, 2010.
Violation: Failure to complete Continuing Professional Education (CPE) required for renewal and failure to respond to Board inquiry.
Sanctions: Suspension of CPA certificate and eligibility to renew or reinstate an individual license for three years; before the Board will consider a reinstatement application, Pena must (1) serve four months of the suspension; (2) pay a $1,524 fine; and (3) reimburse Board $200 for investigative and legal costs. Pena may not use the title “CPA” or “CPA-Inactive” until he applies for and the Board approves an application for reinstatement.

Sato, Shinichiro, Japan. May 1, 2010.
Violation: Failure to complete Continuing Professional Education (CPE) required for renewal.
Sanctions: Suspension of CPA-Inactive certificate for three years; before the Board will consider a reinstatement application, Sato must (1) serve one year of the suspension; (2) pay a $300 fine; and (3) reimburse Board $100 for investigative and legal costs. Sato may not use the title “CPA” or “CPA-Inactive” until he applies for and the Board approves an application for reinstatement.

Brown, Steven J., Tacoma. April 28, 2010.
Violation: Failure to complete and document Continuing Professional Education (CPE) required for renewal.
Sanctions: Suspension of CPA-Inactive certificate for three years; before the Board will consider a reinstatement application, Brown must (1) serve one year of the suspension; (2) pay a $500 fine; and (3) reimburse Board $100 for investigative and legal costs. Brown may not use the CPA-Inactive title while under suspension.
Update: November 9, 2011; CPA-Inactive certificate reinstated.

Hui, Winnie Wan Yi, Hong Kong. April 22, 2010.
Violation: Failure to complete and document Continuing Professional Education (CPE) required for renewal; misrepresentation when renewing license.
Sanctions: Suspension of CPA license for three years; before the Board will consider a reinstatement application, Hui must (1) serve one year of the suspension; (2) pay a $2,000 fine; and (3) reimburse Board $250 for investigative and legal costs.  Hui may not use the CPA title while under suspension.

Yarno, David, Seattle. March 18, 2010.
Violation: Failure to complete and document Continuing Professional Education (CPE) required for renewal and failure to respond to Board inquiry.
Sanctions: Suspension of CPA certificate and eligibility to renew or reinstate individual or firm license for three years; Before the Board will consider a reinstatement application, Yarno must serve one year of the suspension; make complete application for reinstatement;  pay a $1,000 fine; reimburse Board $250 for investigative and legal costs; and complete the AICPA course in professional ethics.  Yarno may not use the CPA or CPA-Inactive titles while under suspension.

Bachar, Brian, Sammamish. March 12, 2010.
Violation: Failure to complete and document Continuing Professional Education (CPE) required for renewal.
Sanctions: Suspension of CPA license for one year; Before the Board will consider a reinstatement application, Bachar must (1) serve the entire one year suspension; (2) pay a $1,540 fine; and (3) reimburse Board $100 for investigative and legal costs.  Bachar may not use the CPA title while under suspension.
Update: May 20, 2011; CPA license reinstated.