2010 Other Board Orders

Fair & Associates; Fair, Brian; Fair, Shirley; Wenatchee. December 11, 2010.
Violation: Quality Assurance Review referral – technical deficiencies.
Sanctions: CPA firm sold, company liquidated, and corresponding corporation closed; the retired CPAs agreed to pay the 2007 QAR report fee and late fee and refrain from offering attest or compilation services.  Prior to issuance of a CPA firm license owned by the retired CPAs, the retired CPAs agreed to pay a $1,000 fine, reimburse the Board $250 for investigative and legal costs, and refrain 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 retired CPAs must obtain written permission from the Board before the Board will lift the restriction.

Nickel, Russell, CPA, Seattle.  December 9, 2010. 
Violation: Failure to maintain compliance with the Continuing Professional Education (CPE) requirements for renewal of the CPA license.
Sanctions: Nickel agreed to the retirement of his CPA license.  Prior to renewal/reactivation of Nickel’s license Nickel must make a complete application, comply with all conditions for renewal including documenting completion of the required CPE, reimburse Board $250 investigative and legal costs; and satisfy any other requirements imposed by the Board.  Nickel may not use the title CPA or CPA-Inactive with a retired license.

Powers Accounting; Vancouver. November 13, 2010.
Violation: Quality Assurance Review referral – Request for Exemption.
Sanctions: CPA and CPA firm agree to 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.

Ahn, Sang Mok; Federal Way. November 13, 2010.
Violation: Quality Assurance Review referral – technical deficiencies.
Sanctions: CPA and CPA firm agree to pay a $1,000 fine, reimburse the Board for costs to complete a field review of the firms’ practice and $250 for investigative and legal costs, and refrain 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 and CPA firm must obtain written permission from the Board before the Board will lift the restriction.

Dalrymple, Curtis, CPA, Bellingham. October 29, 2010.
Violation: Quality Assurance Review - Request for Exemption.
Sanctions: CPA and CPA firm agree to 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.

Robert J. Graham of CPA Solutions Network, Seattle. September 29, 2010.
Violation: Non CPA firm using “CPA” in firm name.
Sanctions: Non CPA agreed to refrain from restricted practices; pay $1,000 fine; and reimburse the Board $250 for investigation and legal costs.

Kathleen Jones of Jones Accounting Associates, Oak Harbor. September 29, 2010.
Violation: Non CPA performed an “audit” engagement and issued a report on the examination of financial statements prescribed by professional standards.
Sanctions: Non CPA agreed to refrain from restricted practices; pay $1,000 fine; and reimburse the Board $250 for investigation and legal costs.

Watson, Daniel, Seattle. September 23, 2010.
Violation: Practicing public accounting as a CPA without a valid CPA license or a valid CPA firm license; misrepresenting facts on an application for reinstatement of lapsed CPA license; and failing to comply with Board rules.
Sanctions: Board reprimand; Watson agreed to pay $2,250 fine and reimburse the Board $250 for investigative and legal costs as a condition to the reinstatement of Watson’s CPA license and refrain from associating his name or a firm name to any “audit,” “review,” or “compilation” report until his firm is properly licensed by the Board.

Anderson, Mary, CPA-Inactive, Seattle.  June 22, 2010
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; and failure to respond to Board inquiry.
Sanctions: Anderson agreed to retire her CPA certificate on or before June 30, 2010;  Prior to renewal/reactivation of Anderson’s certificate, Anderson must make a complete application, comply with all conditions for renewal including CPE, pay $500 fine, reimburse Board $150 investigative and legal costs; and satisfy any other requirements imposed by the Board.

Tawari, George and Tawari & Associates, Seattle. April 29, 2010
Violation: Non CPA firm prepared an accountant’s review report and presented the accountant’s review report on letterhead that contained Tawari’s name along with the title “Certified Public Accountant”
Sanctions: The non CPA agreed to refrain from restricted practices; pay a $5,000 fine; and reimburse the Board $500 for investigation and legal costs.

Anitian Enterprise Security, Seattle. April 29, 2010.
Violation: Non CPA firm appeared to offer auditing services proscribed by professional standards through its web site.
Sanctions: While denying any wrongdoing, non CPA firm agreed to continue to refrain from restricted practices; pay $500 fine; and reimburse the Board $250 for investigation and legal costs.

Clenin, Kenneth L. CPA, and Lockitch, Clements & Rice, PS, Bellevue. April 28, 2010.
Violation: Firm failed to conduct an audit, prepare financial statements or submit tax returns for a client in a timely manner causing the client to work with the IRS for abatement of a late filing penalty and engage another CPA to do audit work.
Sanctions: CPA agrees to pay $1,000 fine, reimburse Board $250 for legal and investigative costs; complete Continuing Professional Education in Board approved Washington State ethics and regulation; submit a plan of practice management to the Board, and engage a technical consultant to evaluate the firm’s practice management structure.

Lyga, Richard CPA, Bellevue. March 21, 2010.
Violation: Continued use of the “CPA” title in firm name after the expiration of CPA firm license and failure to respond to Board inquiries.
Sanctions: CPA agrees to pay $2,000 fine, reimburse Board $500 for legal and investigative costs; and complete Continuing Professional Education in Board approved Washington State ethics and regulation.

Munro, Frances, Bainbridge Island. March 11, 2010
Violation: Tax return errors.
Sanctions: CPA agrees to pay $750 fine, reimburse Board $250 investigative and legal costs, pay restitution to client, complete a Board approved continuing professional education (CPE) course in ethics and regulation applicable to the practice of public accounting in Washington State, and complete a CPE course related to the preparation of income tax returns.

Hamblin, Dorn, Kennewick. March 4, 2010
Violation: Revoked CPA prepared and signed an accountants’ review report to financial statements without benefit of an individual or firm CPA license.
Sanctions: Individual agrees to refrain from signing, affixing, or associating his name or his firm’s name to any report designated as an “audit,” “review,” or “compilation” until licensed under Public Accountancy Act to do so, pay $5,000 fine, and reimburse Board $250 for investigative and legal costs.

Gooch, Marie, CPA, Malaga. February 11, 2010
Violation: Quality Assurance Review referral - technical deficiencies and failure to comply with prior Board order..
Sanctions: CPA and CPA firm agree to pay a $1,500 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.

Duncan, Kenneth, CPA, Seattle. January 19, 2010
Violation: Quality Assurance Review referral - technical deficiencies.
Sanctions: CPA and CPA firm agree to pay a $250 fine, reimburse the Board $100 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.