Seghal, Akash Deep, Seattle. July 31, 2012.
Violation: Sehgal misrepresented to his former employer that he held a CPA license when he provided the employer with a copy of a document that appeared to be a CPA license issued by the Board. The falsified document included Sehgal’s name and address and a license number issued to another individual who does not know Sehgal. The Board has not issued a CPA license to Sehgal. Sehgal has not completed the CPA examination to qualify for a license.
Sanctions: The Board ordered Sehgal to pay a $30,000 fine, reimburse the Board $5,500 for investigative and legal costs, and to refrain from holding himself out as a certified public accountant (CPA) or using the CPA title. Board Order.
Godwin, Audrey, and Godwin Group, PLLC, Renton. March 23, 2012.
Violation: CPA failed to timely provide documents and information to the Department of Revenue on behalf of a client. As a result the Department of Revenue seized the client’s business accounts.
Sanctions: CPA agreed to pay $2,000 fine, reimburse the Board $750 for investigative and legal costs, and complete four hours of continuing professional education in Board approved ethics and regulation with specific application to the practice of public accounting in Washington State. Board Order.
Lampe, Nancy, Otis Orchards. March 17, 2012.
Violation: The U.S. Department of Labor, Employee Benefits Security Administration review of CPA’s audit report and financial statements and audit workpapers for a health and welfare fund trust disclosed that the audit was not conducted in accordance with generally accepted auditing standards and the financial statements were not prepared in accordance with established professional standards.
Sanctions: CPA agreed to pay $1,500 fine, reimburse the Board $500 for investigative and legal costs, submit to the Board’s 2013 continuing professional education (CPE) audit, and for five years refrain from serving as principal, manager, or supervisor on any engagements involving attest services including issuing audit, and review reports on financial statements or any other attestation reports. The CPA must complete 48 hours of specific CPE and obtain written permission from the Board before the Board will lift the practice (service) restriction. Board Order.