2014 Other Board Orders

Duban, Dennis L., Los Angeles, CA.  December 11, 2014.
Violation: Respondent was convicted for a crime under federal law.
Sanctions: Respondent voluntarily surrendered his license, and may not pursue licensure as a CPA in the state of Washington for five years.
Board Order

Dong, Wei, Shanghai, China.  October 24, 2014.
Violation: Respondent attempted to cheat on the CPA exam.
Sanctions: Respondent may not pursue licensure as a CPA in the state of Washington, to include sitting for any part of the CPA exam as a Washington State candidate.  His previous scores are invalidated.
Board Order

Merten, Daniel A., Tacoma, WA.  September 29, 2014.
Violation: Respondent violated RCW 18.04.345, for falsely representing himself as a CPA when he was not licensed to do so.
Sanctions: Respondent must pay a fine of $5,000.
Board Order

Marks, Gregory A., Des Moines, WA.  June 12, 2014.
Violation: Respondent violated WAC 4-30-046 by failing to review certain client records in the preparation of tax returns, resulting in filing of an inaccurate return.
Sanctions: CPA agreed to pay $250 fine, reimburse the Board $100 for investigative and legal costs, and complete four hours of continuing professional education in ethics.
Board Order

Harris, Thomas J., Seattle, WA.  March 10, 2014.
Violation: CPA failed to timely ensure the filing of a client’s tax return by an apparent employee.
Sanctions: CPA agreed to pay $500 fine, reimburse the Board $200 for investigative and legal costs, and complete four hours of continuing professional education in ethics.
Board Order