2013 Disciplinary Actions

The Board has completed the following disciplinary actions during 2013:

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

Godwin, Audrey L., Renton, WA.  December 18, 2013.
Violations: Failure to comply with an Order of the Board.
Sanctions: Respondent agrees not to request reinstatement of her lapsed CPA  license.
Board Order

Harris, Darryl L., Kent, WA.  October 7, 2013.
Violated WAC 4-30-046 due to the IRS finding the respondent in violation of 6694(b) Internal Revenue Code for Understatement of Taxpayer's Liability Due to Willful or Reckless Conduct of Tax Return Preparer.
Sanctions: Respondent must (a) Pay a $750 fine; (b) Reimburse the Board $250 for investigative and legal costs; and (c) Complete 20 hours of Continual Professional Education including IRS Circular 230 and penalty provisions of the IRS.
Board Order

Parent, Myrtle M., Walla Walla, WA. September 9, 2013.
Violation: Allowing a non-CPA to work under her license without supervision, causing tax return errors that resulted in financial harm to the client, and failing to respond to communication from the Washington State Board of Accountancy.
Sanctions: Revocation of both Parent’s individual license to practice public accounting and of Parent’s firm license. Parent must: (a)Pay a $1500 fine; (b)Reimburse the Board $750 for investigative and legal costs; and (c) document restitution in the amount of $923 to Patrick O’Connor. Parent may not use the CPA title or hold out for the practice of public accounting as a CPA. Parent may not affix her name or her firm name to any report prescribed by professional standards.
Board Order

Elshamma, Osama, Seattle. July 18, 2011 - Updated January 23, 2013
Violation:  Used the designation certified public accountant(s) as a firm with a office in this state without benefit of a valid CPA firm license or office registration; Used the designation “C.P.A.” without benefit of a valid individual CPA license; Borrowed money from a client’s contract bookkeeper.
Sanctions: Stayed suspension of Elshamma’s CPA certificate, reinstated individual practice license, and CPA firm license for three years. The stay of the suspension is conditioned on Elshamma’s payment of a $4,000 fine; reimbursement to the Board of $1,750 for investigative and legal costs; inclusion in the Board’s 2013 continuing professional education audit; payment of $400 QAR fee and $100 QAR late fee; repayment of loan to former client’s contract bookkeeper; documentation to confirm resolution either by payment, settlement or vacation of the small claims judgment order in King County District Court totaling $4,535 payment to Elshamma’s former client; documentation of the enhancement of Elshamma’s technical resource library; and preissue evaluation of every report on annual financial statements for one year at Elshamma’s expense. The Board incorporated the Findings of Fact and Conclusions of Law of the Board’s April 21, 2011, order ACB-898 and incorporated and restated the Final Order of the Board’s April 21, 2011, order ACB-898 into this Board Order.

Update:  Elshamma failed to meet the terms of the Agreed Order; Agency vacated the stay and imposed original suspension of Elshamma’s CPA certificate and practice licenses effective January 23, 2013.

Cheung, Kit Ying, Hong Kong.  January 15, 2013.
Violation:  Failure to complete Continuing Professional Education (CPE) required for renewal.
Sanctions:  Stayed suspension of Cheung’s inactive CPA certificate.  The stay of the suspension is conditioned on the CPA-Inactive’s payment of a $500 fine, reimbursement of $250 to the Board for investigative and legal costs, completion of four hours of Board approved CPE in Washington State ethics to be carried back to the 2009/2011 reporting period.
Board Order

Ovist, Roy D., Lakewood, Washington.  January 1, 2013.
Violation:  Ovist failed to timely remit payroll tax withholdings for his CPA firm to the Internal Revenue Service during 2008, 2009, and 2010.
Sanctions: Suspension of Ovist’s CPA certificate and licenses to practice public accounting in Washington State.  Before the Board will consider a reinstatement application, Ovist must (1) submit a complete reinstatement application with required fee and continuing professional education (CPE); (2) reimburse the Board $250 for investigative and legal costs; and (3) demonstrate to the Board’s satisfaction the he has paid the past due payroll taxes, interest, and late payment penalty to the IRS in full or is current on any IRS approved installment plan.  Ovist may not use the CPA title or hold out for the practice of public accounting as a CPA while under suspension. 
Board Order