Revocation of CPA Certificate, via default decision.

Effective November 4, 2007

Also See:

Miller & Cannon CPAs

Ms. Cannon failed to complete her client's 2005 tax returns although she repeatedly assured the client that the returns would be completed. Ms. Cannon had been providing tax services to the client since 1990.

Ms. Cannon failed to provide a written response as requested by the Board's Enforcement Division to register her change of address.

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

License revoked.

Effective September 14, 1994

Respondent failed to timely file tax return for one client and failed to prepare tax returns for two other clients. He also failed to return the clients' records. Further, Respondent took funds from his client and falsely represented that he made payments on client's behalf to the Employment Development Department when, in fact, he deposited the funds in his personal bank account. Respondent failed to respond to Board inquiries regarding complaints on file with the Board. Respondent practiced public accountancy without a valid license.

Business and Professions Code, Division 3, Chapter 1, §§ 5100 (c), 5200 (h) and (j), 5050, and 5055. California Code of Regulations, Title 16, Division 1, §§ 54.1, 68, and 87.

Revocation of CPA Certificate, via default decision.

Effective October 15, 2004

Ms. Cappel was convicted upon her plea of guilty for conspiracy to commit bank fraud, a felony.

Ms. Cappel is further subject to discipline in that she failed to report the conviction to the Board.

Business and Professions Code, Division 3, Chapter 1, § 5100 (a) and (g). California Code of Regulations, Title 16, Division 1, § 5063 (a)(1).

Surrendered certificate, via stipulated settlement.

Effective April 1, 2005

Also See:

Hori, David Akio

Janeski, Kenneth B.

KPMG LLP

Palbaum, Bryan Edward

Wong, John Ming

Accusation No. AC-2005-20 includes charges that Mr. Carroll failed to comply with GAAS and GAAP in discharging his responsibilities as KPMG's co-engagement partner on the audits and reviews of Gemstar during the period June 30, 2000, through March 31, 2002.

Without admitting the specific charges, for the purpose of settlement, Mr. Carroll agrees that the complainant could establish a factual basis for the charges and that those charges, if proven, would constitute cause for discipline. Mr. Carroll does not admit the charges. However, he agrees that should he reapply for licensure, the charges will be deemed admitted.

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

Related Documents:

KPMG Action

Revocation of CPA Certificate, via stipulated settlement.

Effective January 6, 1999

Also See:

Casey, Kenneth Joseph

Mr. Casey was convicted by a plea of guilty before the United States District Court to 53 counts of tax and bank fraud, which he failed to report to the Board of Accountancy. Respondent, while doing business as Kenneth J. Casey, an Accountancy Corporation, knowingly prepared false income tax returns for clients, different from those filed with the Internal Revenue Service, and he submitted the false income tax returns to clients' banks in connection with loan applications.

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

Revocation of CPA Certificate, via stipulated settlement.

Effective January 6, 1999

Also See:

Casey Kenneth An Accountancy Corporation

Mr. Casey was convicted by a plea of guilty before the United States District Court to 53 counts of tax and bank fraud, which he failed to report to the Board of Accountancy. Respondent, while doing business as Kenneth J. Casey, an Accountancy Corporation, knowingly prepared false income tax returns for clients, different from those filed with the Internal Revenue Service, and he submitted the false income tax returns to clients' banks in connection with loan applications.

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

Revocation of CPA certificate.

Effective June 17, 1996

Respondent failed to return client records, despite repeated requests, until the records were subpoenaed by the Division of Investigation.

In addition, Respondent's permit to practice expired on July 1, 1994, due to nonpayment of the requisite renewal fee and for failure to submit evidence of compliance with continuing education regulations.

Respondent improperly maintained an office for the transaction of business as a public accountant; used the title and designation of "Certified Public Accountant"; used the abbreviation of "CPA"; and engaged within the state in the practice of public accountancy and in the capacity of a partner within the partnership practice identified as "Abas, Cates & Company, Certified Public Accountants" without possessing a valid permit to practice public accountancy.

Business and Professions Code, Division 3, Chapter 1, §§ 5037, 5050, 5055, 5072 (b), and 5100 (f). California Code of Regulations, Title 16, Division 1, §§ 68, 87(a), 89, and 94.

Revocation of CPA Certificate, via stipulated settlement.

Mr. Censoprano will pay the Board $3,000 for its investigation and prosecution costs prior to its acceptance for consideration of a petition for reinstatement or application for licensure.

Effective August 25, 2006

Mr. Censoprano admitted that the United States Securities and Exchange Commission (SEC) took enforcement and administrative actions against him, as set forth in the Accusation, and that the SEC actions constitute cause for discipline of his license.

The SEC brought the enforcement action against Mr. Censoprano and others in the matter of SEC v. M&A West, et al. Mr. Censoprano served as Chief Financial Officer of M&A West, Inc. during 1999 and 2000. The SEC alleged in its complaint that Mr. Censoprano participated with others in a fraudulent scheme that resulted in M&A West filing with the SEC materially false and misleading financial statements in 1999 and 2000.

At the conclusion of the SEC actions, Mr. Censoprano was ordered to pay a $250,000 civil penalty and suspended from appearing or practicing before the SEC as an accountant.

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

Revocation of CPA Certificate, via proposed decision.

Mr. Ceresa is required to reimburse the Board $12,685 for its investigation and prosecution costs.

Effective October 20, 2006

On or about May 19, 2003, Mr. Ceresa received $5,000 as an advance payment to prepare the federal and state estate tax returns for the estate of J.L.'s deceased father, and to prepare J.L.'s 2003 income tax return.

For over one year, Mr. Ceresa made numerous representations that the returns were being finalized and that the returns would be sent to J.L. The returns were never prepared nor was the advance payment returned to J.L.

Mr. Ceresa failed to prepare a Form 706 and California ET-1 by the extended due date of August 9, 2004, on behalf of client J.L.

Mr. Ceresa did not return the records of and for the estate of J.L.'s deceased father, despite repeated requests from J.L. and J.L.'s attorney.

Mr. Ceresa did not return J.L.'s personal 2003 income tax returns, despite repeated requests.

Mr. Ceresa failed to respond within 30 days to the Board's inquiry letters dated March 8, 2005, and May 10, 2005.

Mr. Ceresa failed to complete 80 hours of professional education courses no later than 100 days prior to the termination of probation.

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

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

Suspension of practice for six months after the CPA certificate is renewed in active status.

Mr. Ceresa shall complete 80 hours of continuing professional education courses (CPE). The CPE shall be in addition to the CPE requirement for relicensing.

Mr. Ceresa shall take and pass with a score of 90 percent or better a Board-approved ethics examination within the first six months of probation.

Mr. Ceresa is required to reimburse the Board $2,968.70 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective June 21, 2003

Mr. Ceresa admits he was employed to prepare fiscal year-end June 30, 1996-2001, corporate income tax returns for a landscaping company; however, Mr. Ceresa did not prepare them.

Mr. Ceresa did not comply with the company's request to provide copies of records pertaining to its taxes for fiscal years June 30, 1996-2001.

Mr. Ceresa practiced public accountancy with an expired license from May 1, 2001, through April 18, 2002.

Business and Professions Code, Division 3, Chapter 1, §§ 5037, 5050, 5100 (c), and (h).

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

Suspension of practice for a period of 180 days. Mr. Chang shall complete a Board-approved ethics examination with a score of 90% or better.

Mr. Chang shall complete 24 hours of continuing professional education in addition to the 80 hours required for renewal.

Mr. Chang shall maintain an active status license with the Board, including during the period of suspension.

Mr. Chang is required to reimburse the Board $10,140 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective December 21, 2003

For purposes of settlement, Mr. Chang admits he falsely indicated on his application for the renewal period ending August 31, 1999, that he did not issue financial reports and that he was not practicing public accountancy. The licensee issued an audit report on March 12, 1999, which was within the 24-month period prior to his license expiration date of August 31, 1999.

Mr. Chang was unable to document the necessary continuing education for the renewal periods ending August 31, 1999 and 2001.

Mr. Chang failed to provide documentation that he completed the required 80 hours for each renewal period, including 24 hours of continuing education in the Accounting & Auditing subjects as needed for each of these renewal periods.

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

License revoked.

Effective September 6, 1995

On July 2, 1992, Respondent's certificate was revoked; revocation was stayed with 3 years probation and 30 days suspension with terms and conditions imposed. During the suspension period, Mr. Chappell practiced as a CPA.

Additionally, Mr. Chappell was grossly negligent in his preparation of two compilation reports for years ending August 31, 1992, and November 30, 1992.

Business and Professions Code, Division 3, Chapter 1, §§ 5100 (c) and (f), and 5050. California Code of Regulations, Title 16, Division 1, § 58.3.

Surrender of CPA Certificate, via stipulated settlement.

Effective March 12, 1998

Respondent admits to the allegations contained in the Accusation; specifically, Respondent admits to performing two audits in a grossly negligent manner. Respondent further admits that he practiced public accountancy as a corporation without the required corporation permit and failed to maintain adequate records of his requisite continuing education documentation.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5062, 5100 (c) and (f), and 5150. California Code of Regulations, Title 16, Division 1, §§ 58, 67, 87, and 89.

Revocation of corporate certificate, via stipulated settlement.

Revocation of Mr. Chinn's individual certificate, revocation stayed with five years' probation, via stipulated settlement.

Mr. Chinn's license is suspended for one year beginning with the effective date of the decision.

Mr. Chinn shall take and pass, with a score of 90 percent or better, a Board-approved ethics examination within the first year of probation.

Mr. Chinn is required to reimburse the Board $6,032.53 for its investigation and prosecution costs.

Mr. Chinn shall comply with the federal order for restitution in the associated federal case.

Other standard terms and conditions of probation.

Effective February 3, 2003

Also See:

Chinn, Regan Kane

Mr. Chinn pleaded guilty and was convicted of false statements in connection with loan applications in the United States District Court, Northern District of California.

Mr. Chinn's actions involved preparing false and fraudulent financial statements in support of loan and credit applications for a client and for himself from federally insured financial institutions, during the periods 1989-1990 and 1993-1994.

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

Revocation of corporate certificate, via stipulated settlement.

Revocation of Mr. Chinn's individual certificate, revocation stayed with five years' probation, via stipulated settlement.

Mr. Chinn's license is suspended for one year beginning with the effective date of the decision.

Mr. Chinn shall take and pass, with a score of 90 percent or better, a Board-approved ethics examination within the first year of probation.

Mr. Chinn is required to reimburse the Board $6,032.53 for its investigation and prosecution costs.

Mr. Chinn shall comply with the federal order for restitution in the associated federal case.

Other standard terms and conditions of probation.

Effective February 3, 2003

Also See:

Chinn Accountancy Corporation

Mr. Chinn pleaded guilty and was convicted of false statements in connection with loan applications in the United States District Court, Northern District of California.

Mr. Chinn's actions involved preparing false and fraudulent financial statements in support of loan and credit applications for a client and for himself from federally insured financial institutions, during the periods 1989-1990 and 1993-1994.

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

Revocation of CPA Certificate, via default decision.

Effective May 22, 2003

On or about May 7, 2001, in an administrative proceeding before the United States Securities and Exchange Commission (SEC) entitled In the Matter of Craig R. Clark, CPA, Mr. Clark was denied the privilege of appearing or practicing before the SEC as an accountant.

Mr. Clark, in his capacity as CFO and a member of the Board of Directors of Unison Health Care Corporation approved journal entries to increase income during the third quarter of 1996 when in fact the company incurred a loss of approximately $5 million. As a result, the Company's Form 10Q as reported to the SEC was false and misleading.

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

Revocation of CPA Certificate, via default decision.

Effective August 25, 2002

While on probation, Mr. Colina violated the terms on his probation in that he failed to do the following: submit written reports, cooperate with probation monitoring, and make cost recovery reimbursement payments.

Mr. Colina violated terms 2, 4, and 9 of the Stipulated Decision and Order effective July 21, 2000.

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

Probation terms include:

Respondent shall, at his own expense, submit all work papers and reports for any audit, review, or compilation to another licensee for review prior to issuance.

Respondent shall complete 40 hours of CPE as directed by the Board.

Respondent is required to reimburse the Board $3,400 for its investigation and prosecution costs.

Effective July 21, 2000

For purposes of settlement, Respondent admits the truth of each and every allegation of Accusation AC-2000-20. The Accusation alleges that Respondent performed an audit for California Area Local #4635/American Postal Workers Union (APWU). The audit contained material departures from prescribed professional standards.

The Accusation also charges Respondent with holding out as a CPA and engaging in public accounting practice, by performing an audit of the APWU and issuing an independent auditor's report in July 1997, at which time his CPA license was expired.

Respondent also failed to notify the Board of a change of address.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5055, 5062, 5100 (c) and (f); California Code of Regulations, Title 16, Division 1, §§ 3 and 58.

Revocation of CPA Certificate, via default decision.

Effective February 24, 2008

Mr. Contreras pled guilty to embezzlement by a public/private officer in violation of Penal Code Section 424, a felony. Mr. Contreras did not report his conviction to the Board.

Business and Professions Code, Division 3, Chapter 1, §§ 490, 5100(a) and 5063.

License revoked and Respondent must reimburse Board for investigation costs.

Effective January 7, 1995

In December 1991, Respondent was convicted of 32 counts of grand theft;19 counts were for amounts taken in excess of $25,000 and 10 counts were for amounts taken in excess of $100,000.

The acts, which occurred between August 4, 1989, and April 30, 1990, involved Respondent's realty business. Respondent's realty business acted as a third-party "accommodator" in property exchanges and held proceeds for its clients during the transaction. Respondent diverted proceeds to himself and to his other business entities, thus leaving his realty business without funds to close the property transactions.

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

Revocation of CPA Certificate, via proposed decision.

Effective January 2, 1998

The cause for discipline resulted from Mr. Copeland's failure to comply with probationary conditions. Effective March 16, 1994, Mr. Copeland's license was revoked, revocation was stayed. His certificate was placed on probation for three years pursuant to a Stipulation in Settlement and Decision, in which Mr. Copeland admitted he was subject to discipline for unprofessional conduct in the preparation of audited financial statements, reviewed financial statements, and income tax returns.

Pursuant to the Stipulation, Mr. Copeland's license was placed on probation subject to conditions which required, among other requirements, that he submit quarterly written reports to the Board, and that he reimburse the Board for investigation and prosecution costs. Mr. Copeland was to complete 80 hours of continuing professional education in addition to the hours required for license renewal.

Mr. Copeland violated these terms by late submission of quarterly written reports. Further, he failed to reimburse the Board for its investigation and prosecution costs beyond an initial payment, and failed to complete any of the required continuing education.

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

License revoked, revocation stayed, with three years probation imposed.

Probation terms include suspension for two months; appearances before the Administrative Committee; all audit and review engagements must be reviewed by another CPA at Respondent's expense; reimbursement to the Board for investigation and legal costs; 80 hours of CPE as directed by the Administrative Committee (40 hours of which shall be in addition to those hours normally required for license renewal); and other standard terms of probation.

Effective March 16, 1994

Respondent performed the audit of a community hospital district in a grossly negligent manner. Deficiencies included failure to document his study and evaluation of internal control systems, failure to perform substantive testing of revenues, expenditures, or fixed assets, failure to utilize analytical procedures, failure to properly plan his audit, and failure to document subsequent events testing. Further, Respondent performed a review engagement relative to a pharmacy in a grossly negligent manner.

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

Revocation of probation, vacation of stay, revocation of CPA certificate. Reimburse the Board for investigative and prosecution costs.

Effective June 17, 1996

On November 8, 1988, pursuant to a stipulation, Respondent's certificate was placed on probation.

While on probation, Respondent moved to Hawaii and so informed his clients. While in Hawaii, Respondent was engaged by two of his California clients to handle IRS audits in their behalf. In both cases Respondent was grossly negligent in that he failed to appear before the IRS on behalf of his clients, ultimately resulting in assessments by the IRS. Further, Respondent retained the records of one of these clients for six months after he was requested to return them.

Also while on probation, Respondent performed two audits. Respondent's work evidenced an extreme departure from professional standards in that the auditor failed to document the following: proper planning; study and evaluation of internal control; inquiry of clients attorney; and evaluation of subsequent events; failed to meet current standards of reporting properly report and disclose various items in the financial statements; and exercise due professional care.

Also, while on probation and living in Hawaii, Respondent admitted in a stipulated agreement that he violated Hawaii statutes related to unlicensed practice.

Business and Professions Code §§ 5037(b), 5062, 5100(c), and 5100(f). California Code of Regulations, Title 16, Division 1, § 68.