2012 Disciplinary Actions

The Board has completed the following disciplinary actions during 2012:

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


Wilson, Cecil P. III, Eureka, California.  December 3, 2012.
Violation:  The Oregon Department of Consumer and Business Services, Workers’ Compensation Division, Employer Compliance Unit (DCBS) found that Wilson, who was the owner and registered agent for Birchwood Display LLC, violated Oregon’s workers’ compensation coverage requirements.  DCBS imposed a civil penalty on Wilson.  Wilson has not paid the penalty.
Sanctions: Suspension of Wilson’s CPA certificate and individual license to practice public accounting in Washington State.  Before the Board will consider a reinstatement application, Wilson must (1) serve at least three months of the suspension; (2) submit a complete reinstatement application with required fee and continuing professional education (CPE); and (3) provide written confirmation that he has fully complied with the civil penalty imposed by the DCBS including any accrued interest.  Wilson may not use the CPA title or hold out for the practice of public accounting as a CPA while under suspension.  Board Order.

Agtani, Crisanto of Marcri Certified Accounting & Tax Services, Renton.  November 9, 2012.
Violation:  Failure to respond to inclusion of the firm in the Board’s 2012 Quality Assurance Review (QAR) program.
Sanctions:  Stayed suspension of Agtani’s CPA individual and firm licenses to practice public accounting.  The stay of the suspension is conditioned on the CPA’s agreement to restrict practice to non-attest services and refrain from issuing audit, review, compilation or other reports prescribed by professional standards on financial statements, payment of a $1,500 fine, and reimbursement of $250 to the Board for investigative and legal costs. The CPA and CPA firm must obtain written permission from the Board before the Board will lift the practice restriction. Board Order.

Barnes, Samuel A., and Samuel Barnes and Associates, Ephrata.  October 14, 2012.
Violation:  The Board found that Barnes engaged in dishonest, fraudulent, or negligent acts that reflected adversely on Barnes’ fitness to represent himself as a licensee.  The Board based this conclusion  on Barnes’ entry on April 24, 2012, into a consent order with the Securities Division of the State of Washington Department of Financial Institutions (DFI). 
Sanctions:  Revocation of Barnes’ CPA certificate, individual CPA license, and CPA firm license for ten years.  The Board will not consider Barnes qualified as a new applicant for licensure for 10 years and then only if Barnes (a) complies with the then existing education, examination, experience, and good character eligibility requirements; (b) pays a $30,000 fine; and (c) reimburses the Board $2,000 for investigative and legal costs.  Barnes may not use the CPA title or hold out for the practice of public accounting as a CPA while under revocation. Board Order.

Laird, Mark of Laird and Associates, PLLC, Clarkston.  October 14, 2012.
Violation:  Failure to respond to inclusion of the firm in the Board’s 2012 Quality Assurance Review (QAR) program.
Sanctions:  Stayed suspension of Laird’s CPA 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 of the firm to an on-site field review or peer review at the firm’s expense. Board Order.

Firebaugh, Robert T., Ridgefield.  October 6, 2012.
Violation: Misappropriation of client funds totaling $1,091,000 for his personal use
Sanctions: Revocation of Firebaugh’s CPA certificate, individual CPA license, and CPA firm license for ten years.  The Board will not consider Firebaugh qualified as a new applicant for licensure for 10 years and then only if Firebaugh (a) documents full satisfaction of the judgment in Clark County Superior Court Cause No. 9-2-04603-8; (b) complies with the then existing education, examination, experience, and good character eligibility requirements; and (c) reimburses the Board $500 for investigative and legal costs.  Firebaugh may not use the CPA title or hold out for the practice of public accounting as a CPA while under revocation. Board Order.

Carlson, Steven M., Marysville and Lake Stevens. April 26, 2012.
Violation: Carlson failed to complete tax returns for clients; failed to return client records, and failed to license CPA firm.
Sanctions: Suspension of CPA certificate, individual practice license, and eligibility to register, renew or reinstate a CPA firm license for three years.  Before the Board will consider a reinstatement application, Carlson must (1) serve all three years of the suspension; (2) submit a complete reinstatement application with required fee and continuing professional education (CPE); (3) pay a $5,250 fine; (4) reimburse the Board $1,750 for investigative and legal costs; and (5) document return of client records.  Carlson may not use the CPA title or hold out for the practice of public accounting as a CPA while under suspension. Board Order.

Sabo, Mark T., Woodinville.  April 12, 2012.
Violation: Misappropriation of $8,624.32 from employer
Sanctions: Sabo agreed to the suspension of his CPA certificate and individual license to practice public accounting for three years.  Before the Board will consider a reinstatement application, Sabo must (1) submit a complete reinstatement application with required fee and continuing professional education (CPE); (2) pay a $5,000 fine and (3) reimburse the Board $1,000 for investigative and legal costs.  Sabo may not use the CPA title or hold out for the practice of public accounting as a CPA while under suspension. Board Order.

Oswalt, E. Kent, Kennewick. February 15, 2012.
Violation:  Conflict of Interest: Respondent continued to make accounting decisions for a client without authorization from all owners, failed to obtain a waiver of conflict of interest from each affected owner as required by IRS Circular 230, failed to make the necessary journal entries to correct a note receivable entry on the client’s books for one of the owner’s loan, and failed to correct the 2008 tax return.
Sanctions: Stayed suspension of Oswalt’s CPA certificate, individual license to practice public accounting and CPA firm license for five years. The stay of the suspension is conditioned on Oswalt’s compliance with the Public Accountancy Act and Board rules, payment of a $1,500 fine, and reimbursement of $500 to the Board for investigative and legal costs. Board Order.

Mertz, Lance K., Tacoma. January 11, 2012.
Violation:  Misappropriation of $52,382.24 in public funds from employer, Tacoma-Pierce County Employment and Training Consortium
Sanctions: Revocation of Mertz’ CPA certificate. The Board will not consider Mertz qualified in any respect as a new applicant for licensure for 10 years and then only if Mertz: (a) documents full restitution to the Tacoma-Pierce County Employment and Training Consortium; (b) complies with the then existing education, examination, experience, and ethical eligibility requirements; (c) pays a $5,000 fine; and (d) reimburses the Board $1,000 for investigative and legal costs. Mertz may not use the CPA title or hold out for the practice of public accounting as a CPA while under revocation. Board Order.