Revocation stayed, with three years' probation, via stipulated settlement.

Suspension from practice of public accountancy for three months.

Mr. Bacsik shall complete, as designated by the Board or its designee, an eight-hour continuing professional education course in accounting and auditing that includes revenue-recognition topics.

Mr. Bacsik is required to reimburse the Board $3,091.76 for its investigative and prosecution costs.

Other standard terms and conditions.

Effective August 29, 2003

Mr. Bacsik admits that on or about December 27, 2001, in an administrative proceeding before the U.S. Securities and Exchange Commission (SEC) he was denied the privilege of appearing or practicing before the SEC as an accountant.

The underlying SEC action included allegations that from 1993 through 1996, Mr. Bacsik, while working as a partner in the accounting firm Deloitte & Touche, served as the engagement partner for the audits of a Connecticut-based company. In 1998, based on an internal investigation, the company issued a restatement of its financial statements. Within this restatement, 18 categories of material accounting errors were identified, with improper capitalized contract rights of $21,700 being the largest. On January 7, 1999, the company entered a Chapter 11 bankruptcy proceeding.

Based in part on the company's restatement and Chapter 11 filing, the SEC commenced an investigation of Mr. Bacsik.

Mr. Bacsik admits that he failed to timely report the denial of the privilege of appearing or practicing as an accountant before the SEC to the Board as required.

Business and Professions Code, Division 3, Chapter 1, §§ 5063, and 5100 (g) and (h).

Revocation stayed with three years' probation via stipulated settlement.

Standard terms and conditions.

Effective May 22, 2003

Probationary License Issued August 9, 2004

For purposes of settlement, Mr. Bailey admits that on or about May 21, 1998, he was convicted of making a false or fraudulent insurance claim by making two separate insurance claims, to two separate insurance carriers, for the same loss.

Business and Professions Code, Division 1.5, Chapter 2, § 480(a)(1), (a)(2), and (a)(3), Division 3, Chapter 1, §§ 5080 and 5110(a)(4).

Revocation of CPA Certificate, via proposed decision.

Mr. Baisden is required to reimburse the Board $15,141.40 for its investigation and prosecution costs.

Effective January 8, 2008

For tax year 2002, Mr. Baisden provided the clients, Mr. and Mrs. G, with false tax advice, created a sham corporation, and prepared fraudulent income tax returns. As a result of Mr. Baisden’s actions, Mr. and Mrs. G’s 2002 tax returns were subject to an Internal Revenue Service (IRS) audit. Mr. Baisden failed to cooperate with the IRS in representing Mr. and Mrs. G in the audit. Mr. and Mrs. G. suffered significant financial harm in attorney fees for defending themselves in the IRS audit.

Mr. Baisden failed to prepare and file Mr. and Mrs. G’s 2003 and 2004 tax returns. Mr. Baisden’s actions caused Mr. and Mrs. G financial harm. In addition to the monthly fees they had already paid Mr. Baisden for this service, Mr. and Mrs. G. were forced to pay another CPA to complete their returns.

Mr. Baisden issued compilations reports for Mr. and Mrs. G’s sham corporation, without disclosing his lack of independence in the reports.

Business and Professions Code, Division 3, Chapter 1, §§ 5100 (c), (i) and (j), and 5062. California Code of Regulations, Title 16, Division 1, § 58.

Revocation stayed, with three years' probation, via stipulation settlement.

Mr. Baka shall at all times maintain an active license status with the Board.

Mr. Baka shall complete 24 hours of continuing professional education courses (CPE) in audit-related subjects, at least eight hours of which shall include instruction on audits of employee benefit plans. The CPE shall be in addition to the 80 hours required for license renewal.

Mr. Baka is required to reimburse the Board $5,108 for its investigation and prosecution costs.

Other standard terms of probation.

Effective October 20, 2006

Also See:

Also See:

Fisher & Bagley

Fisher, George Alan

Mr. Baka agrees that a factual basis for the charges contained in Accusation AC-2006-13 could be established.

This accusation charges that Mr. Baka participated in the audit of the IES-ESOP for the year ended March 31, 2002, under the supervision of George Alan Fisher.

The accusation also includes charges that Mr. Baba's working paper documentation of the tests performed in support of the audit of the IES-ESOP for the year ended March 31, 2002, was characterized by extreme departures from applicable professional standards constituting gross negligence and/or repeated acts of negligence.

Business and Professions Code, Division 3, Chapter 1, § 5100 (c).

Revocation of CPA Certificate, via proposed decision.

Effective May 2, 1997

Respondent committed acts of gross negligence in his preparation and issuance during 1992 of an audit report of an "off-shore" reinsurance company. Respondent issued audit opinions on his client's company and a related company, although he was not independent. Respondent failed to meet the continuing education requirements for active license renewal for the renewals due March 31, 1993 and 1995.

Business and Professions Code, Division 3, Chapter 1, § 5100(c). California Code of Regulations, Title 16, Division 1, §§ 65, 87 (a), and 89.

Revocation of CPA Certificate, via proposed decision. Mr. Banister is required to reimburse the Board $6,628 for its investigation and prosecution costs.

Effective March 7, 2007

On December 24, 2003, a decision in United States Department of Treasury Complaint No. 2003-2, Director, Office of Professional Responsibility v. Joseph R. Banister, ordered Mr. Banister disbarred from practice before the Internal Revenue Service (IRS). Mr. Banister appealed the decision. In a June 25, 2004, decision, the Department of Treasury denied Mr. Banister's appeal and adopted as its final agency action the underlying decision disbarring Mr. Banister from practice before the IRS.

The Department of Treasury found that Mr. Banister provided erroneous advice to taxpayers, including improperly advising them that tax returns were not required because IRS Code sections 861 through 856 define "source of income" in a manner that excluded the income of United States citizens residing in the United States from United States tax.

Business and Professions Code, Division 3, Chapter 1, § 5100 (h).

Revocation of CPA Certification, via proposed decision.

Respondent is required to reimburse the Board for investigation and prosecution costs.

Effective December 30, 1999

Respondent was convicted by a plea of guilty of embezzlement and theft from an Indian tribal organization. Respondent admitted through a plea agreement that from February 18, 1992, through March 25, 1994, he and a co-defendant embezzled funds from the Oglala Lakota College, totaling at least $768,360.00. Respondent admitted to personally receiving $114,470.00 of these funds.

Respondent was engaged as the accountant and independent auditor for Oglala Lakota College for the years 1991 through 1993, and he utilized his knowledge of the client to create two fictitious vendors and effected the embezzlement payments through these vendors.

Business and Professions Code, Division 1.5, Chapter 3, § 490 and Division 3, Chapter 1, §§ 5100 (a), (h), (i), and (j).

License revoked by default decision.

Effective September 6, 1995

Respondent was previously disciplined, effective September 11, 1963, for violation of Business and Professions Code Section 5100(d). His license to practice was revoked at that time. However, revocation was stayed with three years probation, and 180 days suspension was imposed.

The current accusation is made in reference to Respondent's gross negligence in the preparation of a client's tax returns for years 1985 - 1987; including failure to timely submit a claim on behalf of his client for refund of overpayment of taxes; and failure to return his client's records.

In addition, the current accusation charges Respondent with gross negligence in the preparation of financial statements for another client, in which Respondent failed to comply with professional standards.

Business and Professions Code, Division 3, Chapter 1, §§ 5100(c) and (f). California Code of Regulations, Title 16, Division 1, §§ 68 and 58.3.

Revocation stayed with three years’ probation, via stipulated settlement.

Mr. Barnett’s license is suspended for 30 days.

Mr. Barnett shall take and pass with a score of 90 percent or better a Board- approved ethics examination.

Mr. Barnett is required to pay the Board an administrative penalty in the amount of $20,000.

Mr. Barnett is required to reimburse the Board $15,122.04 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective April 28, 2008

For purposes of settlement, Mr. Barnett admits he misappropriated his employer’s computer and personnel resources to perform services for his private practice clients fraudulently, without permission of his employer, and without compensating his employer for those resources.

Mr. Barnett advertised and engaged in the practice of public accountancy prior to obtaining his CPA certification on October 14, 1999 and continued to practice during the period of November 1, 2002 through September 25, 2003 while he had no practice rights.

Mr. Barnett advertised and provided tax and consulting services under the firm name “Barnett & Company Certified Public Accountants” when this name was not registered with the Board.

Business and Professions Code, Division 3, Chapter 1, §§ 5100 (k), 5050 (a), 5060, 5055, 5058, and 5058.1. California Code of Regulations, Title 16, Division 1, § 2.

License revoked.

Effective May 15, 1994

Reinstated April 22, 1997

Respondent pled guilty in 1991 to a crime (grand theft in excess of $100,000) substantially related to the duties, functions and qualifications of a Board licensee.

Business and Professions Code, Division 1.5, Chapter 3, § 490 and Division 3, Chapter 1, §§ 5100 (f), (h) (2), and (j).

Revocation of CPA Certificate, via stipulated settlement.

Effective June 21, 2003

Reinstated June 27, 2006

Mr. Barton admits he was denied the privilege of appearing or practicing before the United States Securities and Exchange Commission as an accountant for his conduct as the controller of Paracelsus Corporation. According to the Commission's allegations, while Mr. Barton was Paracelsus' controller, he participated in misconduct by which Paracelsus inflated its quarterly and annual earnings in filings with the Commission.

Business and Professions Code, Division 3, Chapter 1, § 5100 (h), [formerly 5100 (g)].

Revocation stayed, with three years' probation, via stipulated settlement.

Ms. Bateman is required to reimburse the Board $1,000 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective December 23, 2005

Ms. Bateman is subject to discipline in that on August 10, 2004, in the Stanislaus County Superior Court, Modesto, she was convicted upon her plea of no contest to charges of petty theft.

Business and Professions Code, Division 3, Chapter 1, § 5100 (a).

License revoked and Respondent must reimburse the Board for investigation and prosecution costs.

Effective March 9, 1995

Respondent prepared compiled financial statements and failed to disclose his lack of independence. Respondent also used his name with estimates of earnings by signing as a CPA an opinion on the forecasts of a client.

Further, after borrowing $88,000 from clients, Respondent issued repayment checks when he knew there were insufficient funds to honor the checks. He also failed to prepare and file a deed of trust, which under the terms of the loan was his responsibility. After repaying only $10,000 of these debts, Respondent filed a petition for bankruptcy and had the debts to his clients discharged.

Business and Professions Code, Division 3, Chapter 1, §§ 5100 (f) and (h). California Code of Regulations, Title 16, Division 1, §§ 57, 58.3, 60, and 64.

Revocation stayed with three years' probation, via stipulated settlement.

Mr. Belstock is suspended for a period of 60 days.

Mr. Belstock shall maintain an active license.

Mr. Belstock shall complete a Board-approved ethics course with a score of 90 percent or better.

Mr. Belstock is required to reimburse the Board $8,000 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective August 30, 2007

Mr. Belstock admits that he practiced public accountancy and represented himself as a licensed CPA while his license was expired and/or inactive during periods between December 1, 1998, to December 1, 2004.

Mr. Belstock also admits that he was dishonest in the practice of public accountancy, grossly negligent, and breached his fiduciary duty by his representations to his clients, tax authorities, and to the public that he was duly licensed to practice public accountancy when in fact he was not.

Mr. Belstock also admits that he engaged in the practice of public accountancy without complying with the Board's requirements for continuing education and that he failed to respond to the Board's inquiries regarding the consumer complaints and the nature and status of his practice.

Business and Professions Code, Division 3, Chapter 1, §§ 5050 and 5100 (c), (g), and (i). California Code of Regulations, Title 16, Division 1, §§ 52, 80, 87, and 94.

Surrender of license accepted and Respondent must also reimburse the Board for investigation and prosecution costs.

Effective December 1, 1994

During May 1, 1989, to September 20, 1992, Respondent was the custodian of three client trust accounts. During this period, Respondent, without the clients' knowledge or permission, removed funds from said trust accounts for his own personal use or to cover shortages of funds in other trust accounts under his control and management. Funds removed from the three trust accounts amounted to approximately $104,000. In addition if Respondent ever reapplies for a license to practice public accountancy, the surrender of license shall be deemed as admission to the above facts.

Business and Professions Code, Division 3, Chapter 1, § 5100 (h). California Code of Regulations, Title 16, Division 1, § 60.

Revocation stayed with three years’ probation, via stipulated settlement.

Mr. Berkowitz is required to reimburse the Board $8,531.30 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective April 28, 2008

For purposes of settlement, Mr. Berkowitz admits the Internal Revenue Service (IRS) suspended his right to practice before the IRS indefinitely beginning January 9, 2006.

Mr. Berkowitz further admits he failed to report the IRS suspension to the Board.

Business and Professions Code, Division 3, Chapter 1, §§ 5063, 5100, and 5100 (h).

Revocation of CPA Certificate, via default decision.

Effective June 23, 2001

On or about July 10, 2000, Respondent pleaded guilty to two counts of bank fraud in the United States District Court in Lincoln, Nebraska. Respondent diverted approximately $1.3 million, obtained from the sale of cattle by Sand Hills Beef, Inc. These funds were used to pay the expenses of another affiliated company; the money should have been paid to FBS Agriculture Credit, Inc., to which the cattle had been pledged as collateral. On December 4, 2000, Respondent was sentenced in Lincoln, Nebraska to 54 months in federal prison.

Respondent failed to report the convictions to the California Board of Accountancy within 30 days of the conviction.

Business and Professions Code, Division 3, Chapter 1, §§ 5063, 5100 (a).

Revocation stayed with three years' probation, via stipulated settlement.

Mr. Bersinger is required to reimburse the Board $12,000 for its investigation and prosecution costs.

At Mr. Bersinger's expense, an independent CPA, approved by the Board, will provide periodic reports to the Board regarding Mr. Bersinger's practice and will review, prior to issuance, all audits and reviews performed during the probationary period.

In addition to the 80 hours required for license renewal, Mr. Bersinger shall complete and provide proper documentation of 24 hours of continuing education within the time designated by the Board.

Other standard terms and conditions.

Effective March 1, 2003

Also See:

Bersinger, Kenneth Alan

For purposes of settlement, Mr. Bersinger and Bersinger & Associates admit that they were grossly negligent in their audits of the financial statements of Monarch Youth Homes, Inc. for the years ended December 31, 1998 and 1999. The audits contained extreme departures from Generally Accepted Auditing Standards. The auditor's report and the working papers prepared in support of the auditor's opinion failed to comply with applicable professional standards.

Specifically, Mr. Bersinger and Bersinger & Associates failed to modify their audit report for departures from Generally Accepted Accounting Principles and failed to properly plan the audits, obtain sufficient competent evidential matter, and exercise due professional care in the performance of the audits. Further, Mr. Bersinger and Bersinger & Associates were not independent in the performance of the audit engagements.

Revocation stayed with three years' probation, via stipulated settlement.

Mr. Bersinger is required to reimburse the Board $12,000 for its investigation and prosecution costs.

At Mr. Bersinger's expense, an independent CPA, approved by the Board, will provide periodic reports to the Board regarding Mr. Bersinger's practice and will review, prior to issuance, all audits and reviews performed during the probationary period.

In addition to the 80 hours required for license renewal, Mr. Bersinger shall complete and provide proper documentation of 24 hours of continuing education within the time designated by the Board.

Other standard terms and conditions.

Effective March 1, 2003

Also See:

Bersinger & Associates

For purposes of settlement, Mr. Bersinger and Bersinger & Associates admit that they were grossly negligent in their audits of the financial statements of Monarch Youth Homes, Inc. for the years ended December 31, 1998 and 1999. The audits contained extreme departures from Generally Accepted Auditing Standards. The auditor's report and the working papers prepared in support of the auditor's opinion failed to comply with applicable professional standards.

Specifically, Mr. Bersinger and Bersinger & Associates failed to modify their audit report for departures from Generally Accepted Accounting Principles and failed to properly plan the audits, obtain sufficient competent evidential matter, and exercise due professional care in the performance of the audits. Further, Mr. Bersinger and Bersinger & Associates were not independent in the performance of the audit engagements.

Business and Professions Code, Division 3, Chapter 1, §§ 5062 and 5100 (c). California Code of Regulations, Title 16, Division 1, §§ 58 and 65.

Revocation stayed, with five years' probation, via stipulated settlement.

Mr. Boettger's license is suspended for 45 days.

Mr. Boettger shall complete 40 hours of continuing professional education courses (CPE) in accounting and auditing as specified by the Board or its designee. The CPE shall be in addition to the CPE requirement for relicensing.

During the period of probation, the work papers and financial statements for any audits performed by Mr. Boettger shall be reviewed by a California CPA, who is approved by the Board or its designee, at Mr. Boettger's expense before the release of the audit report.

Mr. Boettger is required to reimburse the Board $2,321 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective April 22, 2005

The U.S. Securities and Exchange Commission (SEC) in an administration proceeding alleged that Mr. Boettger engaged in improper professional conduct in connection with the audits of Madera International, Inc. for the years ended March 31, 1996-1998, and audits of EMB Corporation for the five months ended February 29, 1996, and the years ended September 30, 1996-1997.

As a result of the above, Mr. Boettger was permanently denied the privilege of appearing or practicing as an accountant before the SEC.

Mr. Boettger did report to the California Board of Accountancy that he had been permanently denied the privilege of practicing as an accountant before the SEC; however, he was late in filing his reporting.

Business and Professions Code, Division 3, Chapter 1, §§ 5063, and 5100 (g), (h) and (l).

Revocation of CPA certificate, via stipulated settlement.

Effective August 28, 1998

For purposes of settlement, Mr. Bolen admits that as the Chief Financial Officer of Financial News Network, he pled guilty to one count of conspiracy, one count of securities fraud, and one count of bank fraud. He was denied permanently the privilege of appearing or practicing before the Securities and Exchange Commission as an accountant. Additionally, he practiced public accountancy and used the title of CPA during a period in which his license was expired.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5055, 5100(a), (f), and (g).

Revocation stayed, with three years' probation, via stipulation settlement.

Mr. Bonner's license is suspended for six months.

Mr. Bonner shall complete 40 hours of continuing education in addition to the 80 hours required for license renewal.

Mr. Bonner shall take and pass with a score of 90 percent or better a Board-approved ethics course.

Mr. Bonner is required to reimburse the Board $4,000 for its investigation and prosecution costs.

Other standard terms of probation.

Effective September 21, 2006

Mr. Bonner admits that he engaged in the practice of public accountancy while his license was either expired or inactive. Mr. Bonner's license was expired from November 1, 1996, until October 31, 2001, and then renewed inactive until June 27, 2005.Mr. Bonner failed to complete the required 80 hours of continuing education for each renewal period he was expired or renewed inactive.

Mr. Bonner also failed to complete the required eight-hour Professional Conduct and Ethics course.

Business and Professions Code, Division 3, Chapter 1, § § 5100 (g) and 5050. California Code of Regulations, Title 16, Division 1, § 87.

Surrender of CPA and Corporate Certificates, via stipulated settlement.

Effective March 4, 1999

Also See:

Miller, Bonnie M.

Respondents Bonnie M. Miller and Bonnie Miller Accountancy Corporation agree to the surrender of their licenses, and wish not to contest the charges contained in the Board's Accusation.

The Accusation alleged that Ms. Miller, while acting as a trustee, withdrew client funds held in a real estate exchange trust totaling $35,000 and she disbursed the trust monies for her own use. The Accusation also alleges that Bonnie M. Miller was delinquent in remitting taxes due from the exchange transaction for a period of 18 months.

Revocation of CPA Certificate, via proposed decision.

Mr. Boone is required to reimburse the Board $27,418 for its investigation and prosecution costs.

Effective December 22, 2004

Mr. Boone obtained referral fees for convincing investors to place their monies in Dennel Finance, Ltd. Mr. Boone lacked knowledge and understanding of the Dennel investment program and market, and he failed to question or investigate the promised excessive rate of return (60 percent with no risk) or the validity of the investment.

Mr. Boone did not have written disclosures to his accounting clients that he would be receiving commissions or referral fees based on their investments.

Mr. Boone failed to inform investors of the true rate of return on their investments. He retained a portion of the return for himself and selected how much to pass on to the individual investors, which he failed to disclose. During the period of approximately February 1998 to March 1999, Mr. Boone received referral fees or commissions of $524,015.

Mr. Boone practiced public accountancy without a valid permit from April 1996 to December 2002.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5051, 5061, and 5100 (c). California Code of Regulations, Title 16, Division 1, § 56 and 56.1.

Revocation stayed with three years’ probation, via stipulated settlement.

Mr. Borchard’s license is suspended for 30 days.

Mr. Borchard shall maintain an active license even during the period of suspension.

Mr. Borchard shall take and pass with a score of 90 percent or better a Board-approved ethics exam.

Mr. Borchard is required to reimburse the Board $3,251 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective June 16, 2008

Mr. Borchard admits that the U.S. Securities and Exchange Commission (SEC) imposed discipline against Mr. Borchard by suspending him from the right to practice as an accountant before the SEC.

The SEC’s disciplinary action stems from the SEC’s complaint alleging, among other things, that while employed as a Certified Public Accountant by PriceWaterhouseCoopers LLP (PWC), Mr. Borchard provided a PWC colleague with material, non-public information about six publicly-held companies that Mr. Borchard learned were potential acquisition targets. Mr. Borchard’s PWC colleague then traded on the basis of the material, non-public information provided by Mr. Borchard, resulting in Mr. Borchard’s PWC colleague reaping ill-gotten gains of over $20,000. Mr. Borchard consented to the entry of the SEC’s Final Judgment without admitting or denying any of the allegations in the SEC’s complaint.

Business and Professions Code, Division 3, Chapter 1, § 5100 (h) and (l).

Via default decision - Revocation of CPA Certificate.

Effective November 4, 1996

The Respondent began a three-year probation period on July 1, 1993, pursuant to a stipulated agreement. On June 14, 1996, a petition to revoke probation was filed against Robert James Bordeleau, Jr., alleging that he had failed to comply with terms of probation as follows:

The licensee failed to appear four times for probation interviews; licensee did not respond to requests that he complete and submit "Licensee Information Sheets" and "Continuing Education Sheets;" licensee submitted nine out of 10 "Quarterly Reports" late; licensee made 18 of the 30 payments more than ten days late; licensee did not notify the Board of the continuing education classes he had completed or had not submitted evidence of completing the required 40 hours of additional continuing education.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5100(c) and (f). California Code of Regulations. Title 16, Division 1, §§ 54.1, 65, 68, 69.1.

License revoked. Revocation stayed with 3 years probation.

Probation terms include 180 days suspension, reimbursement of investigative costs, an additional forty hours of CPE, completion of an approved ethics examination along with other standard terms and conditions.

Effective July 1, 1993

Respondent failed to file a client's income tax return for the 1987 tax year on a timely basis and failed to return tax material as demanded by the client.

Respondent practiced public accounting during the period of January 1986 to May 1989 with an expired license. Respondent failed to comply with written notice to appear before the Administrative Committee. In addition, Respondent prepared audit reports for a corporation which did not meet professional auditing standards because he was not independent with respect to the corporation at the time he prepared the audits. Respondent failed to cooperate with Board investigation.

Business and Professions Code, Division 3, Chapter 1, §§ 5100 (c), (f), 5050; California Code of Regulations, Title 16, Chapter 1, §§ 54.1, 65, 68, and 69.

Revocation of CPA Certificate, via default decision.

Effective November 5, 2001

Accusation AC-2001-23 contains allegations that Respondent used an unregistered business name from June 25, 1995, to September 30, 1999, and he was fined $750, which he failed to pay.

The Accusation further alleges Respondent was assigned 16 hours of continuing education as a result of investigations of two complaints filed against him. Respondent failed to submit certificates of completion of the continuing education requirement.

Respondent was also alleged to have continued to practice as a certified public accountant after his permit to practice public accountancy expired

Business and Professions Code, Division 3, Chapter 1, §§ 5050 and 5100(f). California Code of Regulations, Title 16, Division 1, §§ 87.5 and 95.4.

Revocation stayed, with three years' probation, via stipulated settlement.

Suspension of practice for three months.

Ms. Braxton is required to complete 65.5 hours of continuing education, in addition to the 80 hours required for renewal.

Ms. Braxton is required to reimburse the Board $4,488 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective April 8, 2004

Ms. Braxton admits that she practiced with an expired license from September 1, 2001, through June 2, 2002.

During that period, Ms. Braxton performed an audit for a nonprofit foster care agency, and the audit report was submitted to the Department of Social Services.

Ms. Braxton neither admits nor denies, but does not contest, the allegation that when she certified on her renewal dated June 4, 2002, that she had completed the requisite 80 hours of qualifying continuing education, she had in fact completed only 14.5 hours.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, and 5100 (b) and (g). California Code of Regulations, Title 16, Division 1, § 87.

Revocation of CPA Certificate, via default decision.

Effective January 7, 2007

Mr. Brelje was grossly negligent, committed repeated negligent acts, and breached his fiduciary duty when he failed to prepare and file federal and state estate and trust returns of a family trust and the final individual federal and state income tax returns of the decedent.

Mr. Brelje also failed to return the family trust records and documents after being requested to do so, and he failed to respond to correspondence from the Board requesting further information after a complaint was filed by the trustee.

Business and Professions Code, Division 3, Chapter 1, §§ 5037(b) and 5100 (c), (g), and (i). California Code of Regulations, Title 16, Division 1, §§ 52 and 68.

Revocation of CPA Certificate, via default decision.

Effective August 24, 1997

On June 28, 1996, in Superior Court for Maricopa County, Arizona in the State of Arizona vs. Dean Mark Brewer, Respondent was convicted after plea agreement of one count of computer fraud and nine counts of theft under Arizona criminal law. He was sentenced to eight years in prison and ordered to pay restitution.

Business and Professions Code, Division 3, Chapter 1, § 5100 (a).

Revocation of CPA Certificate, via default decision.

Effective April 25, 1999

Respondent pleaded guilty in Ventura Superior Court on March 24, 1998, to seven felony counts of grand theft and making false statements in a sale of securities that was conducted without the permission of the California State Commissioner of Corporations. The underlying facts included the licensee's participation in a scheme to defraud an individual accountancy client and two life insurance companies. The licensee also failed to inform the Board in writing within 30 days of a change of address.

Business and Professions Code, Division 3, Chapter 1, §§ 5100 (a), (c), (h), (j) and Division 1.5, Chapter 3, § 490. California Code of Regulations, Title 16, Division 1, § 3.

Revocation of CPA certificate.

Reimburse the Board for all investigation and prosecution costs.

Effective September 7, 1996

On February 8, 1993, before the United States District Court, Respondent was found guilty of violating four counts of securities fraud; seven counts of wire fraud; and one count of conspiracy to commit securities fraud and mail and wire fraud.

Respondent was an officer of Frontier Energy Resources, Inc., a Nevada corporation, which was purportedly engaged in the business of mining for gold near Virginia City, Nevada. He helped to prepare three investment prospectuses and distribute the prospectuses to investors; said prospectuses contained false representations.

From November 1987 until September 1989, Respondent and others fraudulently induced 300 investors to invest $1.4 million. Less than $400,000 was spent on the mining operation while over $1 million was diverted into personal accounts or business of the principals engaged in the fraudulent investment scheme.

Business and Professions Code, Division 1.5, Chapter 3, § 490 and Division 3, Chapter 1, § 5100(a).

Surrender of license accepted.

Effective July 1, 1993

Revocation of CPA Certificates, via proposed decision.

Effective February 27, 2000

Respondents were engaged to perform audits of the financial statement of Comparator Systems Corporation (CSC) for several years. Respondents issued an auditor's report that stated that CSC's balance sheet was presented fairly, in all material respects, and was in conformity with generally accept accounting principles (GAAP), and the audit was conducted in accordance with generally accepted auditing standards (GAAS) when, in fact, there were material departures from GAAP and GAAS.

Business and Professions Code, Division 3, Chapter 1, §§ 5062, 5156, 5100 (c), (f), and (g).

Revocation of CPA Certificates, via proposed decision.

Effective February 27, 2000

Respondents were engaged to perform audits of the financial statements of Comparator Systems Corporation (CSC) for several years. Respondents issued an auditor's report that stated that CSC's balance sheet was presented fairly, in all material respects, and was in conformity with generally accepted accounting principles (GAAP), and the audit was conducted in accordance with generally accepted auditing standards (GAAS) when, in fact, there were material departures from GAAP and GAAS.

Business and Professions Code, Division 3, Chapter 1, §§ 5062, 5156, 5100 (c), (f), and (g).

Revocation of CPA Certificate, via stipulated decision.

If Respondent reapplies for licensure with the Board, he must meet all current requirements for licensure at the time of his reapplication and reimburse the Board for all investigative and prosecution costs as a prerequisite to relicensure.

Effective August 24, 1997

For purposes of settlement, Respondent admits having misappropriated money in client funds for his own personal use. Respondent accomplished this by misusing his check writing authority for the client's business. To date, Respondent has partially reimbursed the misappropriated funds.

Business and Professions Code, Division 3, Chapter 1, § 5100 (c) and (j).

Revocation of CPA Certificate, via default decision.

Effective December 30, 1999

Reinstatement of CPA Certificate with three years' probation with terms and conditions, including reimbursement of costs in the amount of $11,411.67.

Effective February 13, 2008

Respondent failed to perform agreed upon services and return records upon request for eight clients. Respondent additionally practiced public accountancy using a fictitious name that had not been approved by the California Board of Accountancy.

Business and Professions Code, Division 3, Chapter 1, §§ 5037, 5060, 5100 (c) and (h), California Code of Regulations, Title 16, Division 1, §§ 67 and 68.

License revoked by default decision.

Effective May 27, 1995

Effective on or about December 23, 1993, Respondent stipulated to discipline for gross negligence relative to review and tax preparation engagements, failure to return client records and practicing public accountancy for approximately nine months during 1991 to 1992 with an expired license. At that time, the Respondent's license was placed on probation for three years. Probation terms included 120 days suspension, reimbursement to a client for work billed but never delivered, and reimbursement to the Board for costs of investigation.

Recently, the Respondent was charged with the following additional violations. The Respondent repeatedly refused to provide copies of tax and/or financial documents and to return the documents to four clients during 1993 to 1994; he held himself out as a CPA while his license was suspended and in an expired status; he failed to reimburse his client; and he failed to reimburse the Board for costs of investigation; he failed to submit quarterly reports; he failed to notify the Board of a change of address within thirty days from that change.

Business and Professions Code, Division 3, Chapter 1, § 5100 (c) and (f).

License revoked. Revocation stayed, with 3 years probation imposed. Probation terms include suspension for 120 days, reimbursement of $300 to a client for work billed but never delivered, reimbursement to the Board for investigative costs, 40 hours of add-on CPE as directed by the Administrative Committee, prohibition from audits, reviews, or compilations unless done under the supervision and approval of another CPA and other standard terms of probation.

Effective November 23, 1993

Respondent committed gross negligence on a review engagement for the October 1990 reporting period in that he presented a statement of changes in financial position rather than the required statement of cash flows. Respondent further failed to return client records after receiving numerous requests for their return. Respondent further practiced public accountancy for approximately nine months during 1991 - 1992 without a valid permit. Respondent was convicted in Sacramento Municipal Court for violation of Business and Professions Code 5050 relative to his unlicensed practice.

Business and Professions Code, Division 3, Chapter 1, § 5100 (a), (c), and (f). California Code of Regulations, Title 16, Chapter 1, § 68.

Revocation of CPA Certificate, via default decision.

Effective August 26, 2005

Ms. Busing retained client records after numerous demands to return the records. Despite repeated requests by the California Board of Accountancy, Ms. Busing failed to provide certificates of completion from the continuing education courses listed in her April 2002 license renewal.

Business and Professions Code, Division 3, Chapter 1, §§ 5037 (b) and 5100 (g). California Code of Regulations, Title 16, Division 1, §§ 52, 68, and 89 (c).

Revocation of CPA certificate.

Reimbursement to the Board for the investigation and prosecution costs within 90 days of the effective date of the Decision.

Effective September 6, 1996

During March 1992, Respondent was hired as the controller for Far West Rice Company. The position gave him full responsibility over the accounting functions, including monitoring receivables and payables, writing checks, and providing reports to management. On May 17, 1993, Butts was terminated after Far West Rice discovered discrepancies and hired an accounting firm to investigate. The investigation concluded that Butts had written payroll checks to himself in excess of his salary.

At the time of his termination, he signed an agreement to repay to Far West Rice, but defaulted after making three payments of $500 each.

Business and Professions Code § 5100 (c), (h), and (j).