License revoked by default decision.

Effective September 7, 1995

Between March and September 1993, the Respondent abandoned her public accounting practice without notification to her clients and without completing the tax work she had been engaged to perform for five clients.

Further, the Respondent breached her fiduciary responsibility in that she ignored attempts by her clients to contact her, and she retained her client's source documents. The Respondent also failed to notify the Board of Accountancy of her address change, which is required by law.

Business and Professions Code §§ 5100(c), (h), (f), and 5037. California Code of Regulations, Title 16, Division 1, §§ 3, 60, and 68.

Revocation of CPA and COR Certificates, via default decision.

Effective October 28, 1998

Also See:

Greer, Garth E.

Mr. Greer was grossly negligent in failing to prepare a client's federal corporate income tax returns for 1994 and 1995, and upon demand failed to return the client's accounting records for 1994 and 1995. After the expiration of his permit to practice, Respondent continued to hold himself out as an active CPA, and he failed to appear before the Administrative Committee.

Business and Professions Code, Division 3, Chapter 1, §§ 5037 (b), 5050, and 5100 (c) and (f). California Code of Regulations, Title 16, Division 1, §§ 52.1 and 68.

Revocation of CPA Certificate, via default decision.

Effective April 1, 2004

On September 25, 2002, Mr. Giesecke was convicted on his plea of guilty to securities fraud, making false statements in a filing with the Securities and Exchange Commission; knowingly falsifying books, records, and accounts; and making or causing to be made materially false and misleading statements to outside auditors, all felony charges.

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

Revocation of CPA Certificate, via default decision.

Effective November 3, 2007

Mr. Glasshagel was suspended from appearing or practicing before the SEC as an accountant. Without admitting or denying the findings, Mr. Glasshagel consented to entry of the SEC order.

The order resulted from Mr. Glasshagel's action as the Principal Financial Officer and Principal Accounting Officer for Roadhouse, a NASDAQ company. Mr. Glasshagel made or directed others to make adjustments to Roadhouse's accounting records that he knew were false, or was reckless in not knowing they were false.

Mr. Glasshagel made accounting adjustments to materially reduce Roadhouse's expenses and materially inflate its net income to artificially achieve earnings targets set for Roadhouse.

As a result, Roadhouse's financial statements were not prepared in conformity with Generally Accepted Accounting Principles. Roadhouse's financial statements were subsequently restated, causing a decline in stock price of more than 55 percent.

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

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

Mr. Goedde’s license is suspended for three years.

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

Mr. Goedde is required to reimburse the Board $2,850 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective February 24, 2008

Accusation No. AC-2007-54 contains the following allegations:

Mr. Goedde was suspended from appearing or practicing before the Securities and Exchange Commission as an accountant on or about October 20, 2006. Mr. Goedde failed to report his suspension to the Board and also failed to report the SEC’s notice requesting a Wells Submission on May 9, 2005.

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

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

Mr. Goldstein's license is suspended for 90 days.

Mr. Goldstein shall register his accountancy corporation within 30 days of the effective date of the Board's decision.

Mr. Goldstein shall take and pass with a score of 90 percent or better a Board-approved ethics course within 180 days from the effective date of the Board's decision.

Mr. Goldstein is required to reimburse the Board $2,617 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective April 22, 2005

On December 18, 2002, Mr. Goldstein was convicted on a plea of guilty in the United States District Court, Central District of California, for violating section 1343 of the United States Code (wire fraud).

Mr. Goldstein, on a date unknown and continuing to in or about January 21, 1998, devised, participated in and executed a scheme to defraud lenders and HUD and to obtain money and property by means of materially false and fraudulent pretenses, representations and promises.

Mr. Goldstein signed HUD documents stating that he did not provide the down payment to buyers, when, in fact, he did provide it.

In addition, Mr. Goldstein failed to register his public accountancy corporation with the Board.

Business and Professions Code, Division 1.5, Chapter 3, § 490, and Division 3, Chapter 1, §§ 5060, and 5100 (a) and (j).

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

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

Mr. Goodell shall complete 24 hours of continuing professional education, which are in addition to his regular 80-hour renewal requirement.

Mr. Goodell is required to reimburse the Board $18,000 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective April 28, 2008

For purposes of settlement, Mr. Goodell admits that he was engaged to perform the audit of Marin Schools Insurance Authority (MSIA), a Joint Powers Agency. In his capacity as audit engagement partner, Mr. Goodell committed acts of gross negligence by failing to comply with applicable professional standards in the following respects:

• Mr. Goodell failed to adequately plan the audit or properly supervise his assistants.

• Mr. Goodell relied upon outdated and/or inadequate information to calculate MSIA’s liability for workers’ compensation claims as well as vision and dental claims resulting in his acceptance of financial statements that included an understatement of liabilities of approximately $5.1 million.

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

Revocation of CPA Certificate, via stipulated settlement.

Effective March 1, 2002

Also See:

Gordin, Clark William

For purposes of the Board's proceeding, Respondent admits that he was convicted of a crime substantially related to the practice of public accountancy, and that the two audit engagements he performed of the financial statements of Sundial Financial Services, Inc. were grossly negligent.

On or about October 5, 2000, Respondent was convicted of misprision of felony, pursuant to a guilty plea in the United States District Court, Eastern District of California.

Respondents were grossly negligent in their audits of financial statements of Sundial Financial Services, Inc. for the periods ended January 30, 1998 and August 31, 1998. The audits contained extreme departures from generally accepted accounting principles and generally accepted auditing standards.

Specifically, Respondents failed to obtain sufficient competent evidential matter regarding the ownership rights and valuation of investments, failed to modify their audit report for departures from generally accepted accounting principles and failed to exercise due professional care in the performance of the audits.

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

Revocation of CPA Certificate, via stipulated settlement.

Effective March 1, 2002

Also See:

Gordin Accountancy Corporation

For purposes of the Board's proceeding, Respondent admits that he was convicted of a crime substantially related to the practice of public accountancy, and that the two audit engagements he performed of the financial statements of Sundial Financial Services, Inc. were grossly negligent.

On or about October 5, 2000, Respondent was convicted of misprision of felony, pursuant to a guilty plea in the United States District Court, Eastern District of California.

Respondents were grossly negligent in their audits of financial statements of Sundial Financial Services, Inc. for the periods ended January 30, 1998 and August 31, 1998. The audits contained extreme departures from generally accepted accounting principles and generally accepted auditing standards.

Specifically, Respondents failed to obtain sufficient competent evidential matter regarding the ownership rights and valuation of investments, failed to modify their audit report for departures from generally accepted accounting principles and failed to exercise due professional care in the performance of the audits.

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

Revocation of CPA Certificate via Decision after Non-Adoption of Proposed Decision.

Mr. Grayson is required to reimburse the Board $27,170.94 for its investigation and prosecution costs.

Effective March 29, 2004

Mr. Grayson improperly secured the renewal of his license to active status on November 21, 2000, by knowingly misrepresenting, through false statements, his compliance with continuing education requirements.

Mr. Grayson engaged in the practice of public accountancy without a valid license. Mr. Grayson issued audit reports while his license was either expired or inactive.

Mr. Grayson failed to cooperate with the Board's investigation and actively sought to delay, confuse, obstruct, and avoid the investigation and its possible consequences.

Mr. Grayson engaged in dishonesty, fraud, or gross negligence in the practice of public accountancy by intentionally representing to his client and the public that he possessed a valid license and was properly acting as a certified public accountant.

Mr. Grayson failed to comply with professional standards for the audits of approximately 21 not-for-profit group homes for fiscal years 1999 and 2000.

Business and Professions Code, Division 1.5, Chapter 5, § 498, and Division 3, Chapter 1, §§ 5050, 5062, and 5100 (b), (c), and (g). California Code of Regulations, Title 16, Division 1, §§ 5, 52, 58, 80 (b), and 89 (k).

Revocation stayed with one year’s probation, via proposed decision.

Mr. Greene’s license is suspended for 45 days.

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

Mr. Greene is required to reimburse the Board $4,135.65 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective June 16, 2008

In 2003, for the tax year ending December 31, 2002, while employed as corporate controller for Haas Automation, Inc., Mr. Greene was instructed by Haas’ general manager to send an Internal Revenue Service Form 1099-C to Haas’ prior corporate controller in the amount of $314,704. The amount reflected forgiveness of debt on a loan which Haas had made to the prior controller while he was employed by Haas. After receiving the Form 1099-C, the prior controller telephoned Mr. Greene and threatened to inform the IRS of Haas’ ongoing tax evasion scheme. Mr. Greene informed Haas’ general manager about the telephone call. Haas’ general manager then ordered Mr. Greene to amend the Form 1099-C to reflect forgiven debt of only $3,147, instead of the actual debt that had been cancelled by Haas. Mr. Greene did so, and the false and fraudulent Form 1099-C was forwarded to the IRS.

In connection with the false filing of the Form 1099-C, Mr. Greene was convicted on a plea of guilty in United States District Court, for the Central District of California, Western Division, Case No. CR06-04-460 on May 18, 2006.

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

Revocation of CPA Certificate, via default decision.

Effective February 27, 1997

In April 1991 the Positive Enforcement Program Committee (PEPC) selected the Respondent to submit financial statements for review. The financial statements were found to be substandard. Pursuant to Rule 87.6, Respondent was ordered on October 23, 1992, by the PEPC to complete 24 hours of continuing education in specific accounting/reporting courses as part of his continuing education requirement. The licensee's failure to complete the continuing education resulted in referral to the Enforcement Program.

Respondent has failed to complete the continuing education and has failed to notify the Board of a change of address.

Business and Professions Code, Division 3, Chapter 1, § 5100 (f). California Code of Regulations, Title 16, Division 1, §§ 3, 87.5, 87.6.

Via stipulated settlement, revocation of CPA Certificate.

Effective November 4, 1996

On November 1, 1995, Respondent entered guilty pleas to six counts of felony grand theft and one count of felony embezzlement [Penal Code §§ 487(1) and 487(a)]. The underlying charges allege that Greene misappropriated the funds of several clients with whom he had a professional relationship, either through his accounting practice or through his other business, GT Financial. In pleading guilty to the charges, Greene admitted to having taken in excess of $800,000 from his clients.

Business and Professions Code, Division 3, Chapter 1, §§ 5100 (a) and (j), and 5106.

Revocation of CPA and COR Certificates, via default decision.

Effective October 28, 1998

Also See:

Garth E. Greer CPA, A Professional Corporation

Mr. Greer was grossly negligent in failing to prepare a client's federal corporate income tax returns for 1994 and 1995, and upon demand failed to return the client's accounting records for 1994 and 1995. After the expiration of his permit to practice, Respondent continued to hold himself out as an active CPA, and he failed to appear before the Administrative Committee.

Business and Professions Code, Division 3, Chapter 1, §§ 5037 (b), 5050, and 5100 (c) and (f). California Code of Regulations, Title 16, Division 1, §§ 52.1 and 68.

Accusation filed.

Revocation of CPA Certificate, via stipulated settlement.

See also: Villaneuva & Guerrero CPAs

Effective April 22, 2005

Also See:

Villanueva & Guerrero CPAs

For purposes of settlement, Mr. Guerrero admits that he was grossly negligent in his audit of the financial statements of the Torres-Martinez Tribal Temporary Assistance to Needy Families program for the year ended September 30, 2001.

Mr. Guerrero admits that he failed to properly supervise an audit employee and failed to review the working papers for the audits of National Hispanic University and for Vallecitos CET, Inc., each for the year ending June 30, 2001.

Mr. Guerrero also admits that he was grossly negligent in his review of KRW Enterprises, dba KW Construction, for the year ended December 31, 2000. In addition, Mr. Guerrero admits that he failed to comply with professional standards for the compilation of KRW Enterprises dba KW Construction for the year ended December 31, 1999.

Business and Professions Code, Division 3, Chapter 1, §§ 5062, 5100 and 5100 (c) and (g). California Code of Regulations, Title 16, Division 1, §§ 52, 58, 69, and 87.

Revocation stayed, with five years' probation, via proposed decision.

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

Mr. Guttentag is required to reimburse the Board $6,219.80 for its investigation and prosecution costs.

Mr. Guttentag shall continue to make the agreed-upon restitution to the investor victims.

Other standard terms of probation.

Effective December 26, 2007

On May 1, 2006, in the United States District Court, District of Arizona, Mr. Guttentag was convicted of a felony, on his plea of guilty, of one count of conspiracy to commit fraud.

The circumstances surrounding the conviction are as follows. From on or about September 1996 to on or about December 1999, while employed as the comptroller of a series of companies controlled by Angelo Tullo, Mr. Guttentag conspired with Mr. Tullo and others to defraud and obtain money from investors doing business with one of Mr. Tullo's companies.

The crime of which Mr. Guttentag was convicted involved dishonest conduct, and, therefore, is substantially related to the qualifications, functions, and duties of a certified public accountant.

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