Revocation stayed with two years' probation, via stipulated settlemnt.

Mr. Hahyar shall complete 40 hours of specified professional education.

Mr. Hahyar is required to reimburse the Board $2,427.12 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective October 25, 2002

For the purpose of settlement, Mr. Hahyar admits that he prepared grossly negligent working papers for a federal compliance audit while employed as a staff assistant by the firm Hamma and Nelson.

Mr. Hahyar's working papers failed to document performance of a variety of compliance audit procedures required by the applicable federal compliance audit guide and did not meet requirements under Government Auditing Standards with respect to documentation of objectives, scope, methodology, and work supporting significant conclusions and judgment. These deficiencies demonstrated a lack of due care in the performance of the engagement.

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

Revocation of CPA Certificate, via stipulated settlement.

Effective February 24, 2008

Also See:

Halcrow, David Scott

On or about January 10, 2005, the United States District Court ordered a guilty judgment for Mr. Halcrow’s plea of guilty for four felony counts of mail fraud and possessing a forged security. These acts occurred in Mr. Halcrow’s practice as a certified public accountant. From 2000 through 2003, Mr. Halcrow devised, participated in and executed a scheme to defraud his clients through false and fraudulent pretenses including:

Mr. Halcrow mailed to his clients false and fictitious notices of IRS audits. Mr. Halcrow persuaded his clients that they needed his representation for the purported IRS audits. Mr. Halcrow falsely represented to his clients that he performed the work on their behalf and billed them for these services. Mr. Halcrow billed his clients approximately $26,223 for the sham IRS audits.

Mr. Halcrow embezzled approximately $54,000 of his clients’ estimated tax payments to the Internal Revenue Service. Mr. Halcrow accomplished this by establishing California corporations for himself with names very similar to the names of his clients’ corporations. Mr. Halcrow established the corporations, Lifewise Water 2001 and LSWS, names similar to his clients’ corporations. Mr. Halcrow obtained estimated tax payments on behalf of the clients’ corporations. However, instead of submitting the estimated payments to the IRS on behalf of the clients, Mr. Halcrow advised the IRS to apply the payments to the accounts of his own corporations. Mr. Halcrow filed tax returns for his own corporations reflecting that no tax was due requesting federal income tax refunds from the IRS, benefiting himself by $54,000.

Mr. Halcrow forged a client’s check made payable to him for $210. Mr. Halcrow changed the amount on the check from $210 to $3,210, benefiting himself by $3,000.

Additionally, Mr. Halcrow practiced under an unregistered firm name and failed to report his criminal conviction to the Board.

Business and Professions Code, Division 3, Chapter 1, §§ 5100(a), 5106, 490, 5100(g), (i), and (j), 5060, and 5063(a) (1).

Revocation of CPA Certificate, via stipulated settlement.

Effective February 24, 2008

Also See:

Halcrow & Company Accountant's Professional Corporation

On or about January 10, 2005, the United States District Court ordered a guilty judgment for Mr. Halcrow’s plea of guilty for four felony counts of mail fraud and possessing a forged security. These acts occurred in Mr. Halcrow’s practice as a certified public accountant. From 2000 through 2003, Mr. Halcrow devised, participated in and executed a scheme to defraud his clients through false and fraudulent pretenses including:

Mr. Halcrow mailed to his clients false and fictitious notices of IRS audits. Mr. Halcrow persuaded his clients that they needed his representation for the purported IRS audits. Mr. Halcrow falsely represented to his clients that he performed the work on their behalf and billed them for these services. Mr. Halcrow billed his clients approximately $26,223 for the sham IRS audits.

Mr. Halcrow embezzled approximately $54,000 of his clients’ estimated tax payments to the Internal Revenue Service. Mr. Halcrow accomplished this by establishing California corporations for himself with names very similar to the names of his clients’ corporations. Mr. Halcrow established the corporations, Lifewise Water 2001 and LSWS, names similar to his clients’ corporations. Mr. Halcrow obtained estimated tax payments on behalf of the clients’ corporations. However, instead of submitting the estimated payments to the IRS on behalf of the clients, Mr. Halcrow advised the IRS to apply the payments to the accounts of his own corporations. Mr. Halcrow filed tax returns for his own corporations reflecting that no tax was due requesting federal income tax refunds from the IRS, benefiting himself by $54,000.

Mr. Halcrow forged a client’s check made payable to him for $210. Mr. Halcrow changed the amount on the check from $210 to $3,210, benefiting himself by $3,000.

Additionally, Mr. Halcrow practiced under an unregistered firm name and failed to report his criminal conviction to the Board.

Business and Professions Code, Division 3, Chapter 1, §§ 5100(a), 5106, 490, 5100(g), (i), and (j), 5060, and 5063(a) (1).

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

Thirty days suspension from the practice of public accountancy.

Mr. Hall shall take and pass with a score of 90 percent or better an eight-hour Board-approved ethics course within the first year of probation.Mr. Hall is required to reimburse the Board $3,376 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective February 24, 2005

Mr. Hall admits the truth of each and every charge and allegation in Accusation No. AC-2004-11.

On or about November 5, 2001, in SEC case number 3-9042, Mr. Hall was suspended from being associated with an investment advisor for six months. Subsequent to further judicial appeal, the suspension went into effect on or about April 24, 2003.

Mr. Hall did not report his suspension by the SEC to the California Board of Accountancy.

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

Surrendered certificates, via stipulated decision.

Effective December 20, 2002

Also See:

Schneider, Howard C.

For the purposes of settlement, Mr. Schneider agrees that the complainant could establish a factual basis for the charges and that those charges constitute cause for discipline.

The Accusation includes charges that the working papers prepared by Hamma and Nelson for the compliance audit of the Federal Student Assistance Program at Platte College, San Francisco, for the award-year ended June 30, 1996, under the supervision of Mr. Schneider, who was the engagement partner, contained departures from Generally Accepted Auditing Standards.

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

Revocation of CPA Certificate, via default decision.

Effective August 27, 1998

Reinstated March 15, 2000

On or about September 23, 1997, a Citation was issued to Mr. Hand. Mr. Hand failed to comply with the Citation; therefore, an Accusation was filed on June 4, 1998.

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

Surrender of CPA certificate, via stipulated settlement.

Effective August 29, 1998

In Securities and Exchange Commission v. Douglas C. Hansen, the Securities and Exchange Commission (SEC) alleged that from the first quarter of calendar year 1992 until on or after December 7, 1992, Mr. Hansen, as Chief Financial Officer of Huntway Partners, L.P. (Huntway) engaged in certain fraudulent practices. These practices caused the entity's quarterly financial statements filed with the SEC for the periods ended March 31, 1992, June 30, 1992, and September 30, 1992, to contain certain materially false and misleading statements designed to overstate Huntway's financial performance. The SEC further charged that, from October 1992 through early December 1992, Mr. Hansen engaged in a check-kiting scheme to disguise Huntway's worsening cash flow and liquidity problems.

On January 26, 1995, Mr. Hansen consented to entry of a Final Judgment of Permanent Injunction whereby the SEC permanently barred him from practice before the SEC.

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

Accusation filed.

Revocation via decision after nonadoption.

Respondent is required to reimburse the Board $7,583.21 for its investigation and prosecution costs.

Effective November 7, 1999

Mr. Harnett has been convicted, an a nolo contendre plea, of a felony violation of Section 25541 of the California Corporations Code (securities fraud).

In addition, the Department of Real Estate revoked Mr. Harnett's real estate broker's license effective May 11, 1992, in an administrative action that Mr. Harnett did not contest. The revocation was based on 1988 and 1989 violations, including a trust account fund shortage; comingling of nontrust monies in the trust account; conversion of trust funds to uses and benefits not authorized by the owners of the funds; and "rolling over" loan payoff funds into new loans without the investor's prior written consent.

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

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

Respondent's license is suspended for nine months.

Respondent shall provide 100 hours of community service.

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

Respondent is required to reimburse the Board $5,892 for its investigation and prosecution costs.

Effective December 26, 2001

For purposes of this settlement, Respondent admits the truth of the allegations set forth in the Accusation.

On December 13, 1999, Respondent was convicted of two misdemeanor counts of willful failure to supply information to the IRS, and providing false information to the IRS.

While a partner in the accounting firm Hawkins & Scott (dissolved), Respondent intentionally concealed from the IRS, during an audit of clients' 1990 corporate income tax return, that the corporate entity was a related party to another corporation also owned by the clients.

Respondent concealed the related party relationship in order to prevent negative tax consequences for the corporate entity.

In 1994, Respondent knowingly assisted the clients to conceal from the IRS a taxable event involving the transfer of $2.38 million of income between two corporate entities owned by the clients. Respondent participated in implementing and memorializing fraudulent transactions with the purpose of enabling the clients to evade personal tax liability on the income transferred.

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

Revocation of CPA Certificate, via proposed decision.

Effective March 12, 1998

Respondent practiced public accountancy from December 1, 1994, through October 26, 1995, when he did not have a valid license. Respondent withdrew amounts of $1,200, $1,000, and $6,790 from his client's bank account without the client's knowledge. Respondent also agreed to prepare and subsequently failed to prepare the 1994 income tax returns for this client. He failed to return the client's original records when requested, and the Respondent failed to return the records of another client when requested. Additionally, Respondent failed to meet the Board's continuing education requirements.

Business and Professions Code, Division 3, Chapter 1, §§ 5037(b), 5050, 5055, 5100(c), (f), (h), and (j). California Code of Regulations, Title 16, Division 1, §§ 68 and 87.

Revocation of CPA Certificate and Fictitious Permit, via stipulated decision.

Effective December 31, 2002

Also See:

Net Profit Tax Center

Robert Hazen agreed to the revocation of his CPA license and the fictitious name permit issued by the Board for his business, Net Profit Tax Center.

Pursuant to stipulated settlement, and solely for purposes of the Board's proceedings, Robert Hazen admitted that he diverted trust assets to his business and personal accounts and that in so doing, he breached his fiduciary duty and engaged in conduct constituting gross negligence.

Mr. Hazen further admitted that he had repeatedly failed to comply with his duty to respond to trust beneficiaries or their representatives.

Business and Professions Code, Division 3, Chapter 1, §§ 5037(b)(2), 5100(c), (h), and (f). California Code of Regulations, Title 16, Division 1, § 68.

Related Documents:

Hazen Order and Accusation

Revocation stayed with three years' probation, via decision after Non-Adoption of Proposed Decision.

Ms. Hedges' license is suspended for 180 days.

Ms. Hedges is required to reimburse the Board $6,000 for its investigation and prosecution costs.

Other standard terms of probation.

Effective April 29, 2007

Also See:

Peterson, Mary Jane

Ms. Hedges engaged in the practice of public accountancy with an expired license during the period from May 1, 2003, through August 18, 2004.

Ms. Hedges failed to complete at least 80 hours of qualifying continuing education prior to the expiration of her CPA license on May 1, 2003, and May 1, 2005, and willfully violated the accountancy laws.

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

Revocation of CPA Certificate, via default decision.

Effective May 3, 1997

From February 1, 1992, to July 24, 1994, Respondent engaged in the practice of public accountancy and held out as a Certified Public Accountant without a valid permit to practice. Respondent was convicted on August 30, 1994, of misdemeanor violations of Business and Professions Code Sections 16240 and 5055 in connection with such unlicensed practice.

In addition, Respondent failed to appear as requested before two meetings of the Board's Administrative Committee. Further, he failed to respond to several written inquiries from the Board.

Business and Professions Code, Division 3, Chapter 1, §§ 5055, 5100(f) and Division 7, Chapter 3, § 16240. California Code of Regulations, Title 16, Division 1, § 52.1.

Respondent shall be prohibited from performing audits until such a time, if ever, respondent successfully petitions the Board for the reinstatement of his ability to perform audits.

Effective October 24, 1999

Revocation of CPA certificate.

Effective September 7, 1996

On August 14, 1992, the Board filed Accusation No. AC-92-35 (as amended November 16, 1992) against Hill's license, charging him with unauthorized practice of public accountancy with an expired license, and with fiscal dishonesty by reason of his failure to file federal and state income tax returns for himself in 1988, 1989, and 1990. The parties stipulated to discipline with terms of probation adopted as a final order of the Board, effective July 1, 1993.

Respondent failed to comply with the terms of his probation in that he was late in submitting quarterly written reports, failed to complete all specified continuing education courses, and falsely represented to the Board that he had completed said courses.

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

License revoked. Revocation stayed with two year's probation. Probation terms include reimbursement of investigative costs, successful completion of an approved ethics examination, 24 hours of CPE as specified by the Administrative Committee, along with other standard probationary terms and conditions. Within two months of the effective date, Respondent shall provide evidence of completion and filing of his federal and state income tax returns for 1987, 1988, 1989, and 1990.

Effective July 1, 1993

Respondent practiced public accounting during the period of August 1, 1988 through February 14, 1991 without a valid permit. Respondent failed to file his federal and state income tax returns for 1987, 1988, 1989, and 1990.

Business and Professions Code, Division 3, Chapter 1, § 5050, 5055, 5100 (f). California Code of Regulations, Title 16, Division 1, § 60.

Revocation of CPA Certificate, via default decision.

Effective December 23, 1998

Mr. Hill solicited and obtained investments for at least four clients in real estate ventures that he represented were safe and viable investments.

Based on the Respondent's representation, the four clients invested approximately $500,000 which he used for his own purpose and benefit.

Respondent practiced public accountancy and used the title of CPA during a period in which his license was expired. Mr. Hill also falsely signed a statement under penalty of perjury that he had completed the requisite number of continuing education hours for his prior renewal period.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5100 (c), (f), (h), (i), and (j), and 5121. California Code of Regulations, Title 16, Division 1, §§ 57, 87, 89, and 94.

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

Mr. Himmelmann’s license is suspended for 120 days.

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

Mr. Himmelmann shall take and pass with a score of 90 percent or better a Board-approved ethics examination prior to the end of the suspension period.

Mr. Himmelmann is required to reimburse the Board $8,165.86 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective April 28, 2008

Also See:

W.E. Himmelmann & Co.

For purposes of settlement, Mr. Himmelmann admits, as set forth in the Accusation, that he is subject to discipline for unprofessional conduct in that he committed repeated negligent acts and gross negligence in the practice of public accountancy.

Mr. Himmelmann engaged in unprofessional conduct in his capacity as successor trustee for the S. Trust. Mr. Himmelmann’s trusteeship became effective on December 26, 2003. Despite repeated requests to fulfill his obligations as successor trustee, both orally and in writing, and repeated assurances by Mr. Himmelmann that he would do so, he waited until July 26, 2006, to complete the Trust tax returns for tax years 2003, 2004, 2005, and to issue Schedules K-1, and did so only after a complaint was filed with the Board.

Mr. Himmelmann further admits that he is subject to discipline in that he willfully engaged in the practice of public accountancy with an expired license, failed to return client records to H.W. and failed to respond to Board inquiries regarding H.W.’s complaint.

Business and Professions Code, Division 3, Chapter 1, §§ 5037, 5050, 5100 (c) and (g). California Code of Regulations, Title 16, Division 1, §§ 52 (a) and 68.

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

Mr. Hirsch's license is suspended for three months.

Mr. Hirsch is required to reimburse the Board $5,000 for its investigation and prosecution costs.

Other standard terms of probation.

Effective February 24, 2006

Mr. Hirsch admits the charges in that he was denied the right to practice or appear before the Securities and Exchange Commission (SEC). In its May 2003 order, the SEC found that Mr. Hirsch failed to comply with generally accepted auditing standards (GAAS) in the conduct of an audit for SmarTalk TeleServices, Inc. for the year ended December 31, 1997.

Mr. Hirsch also admits that he failed to report his denial of practice before the SEC to the Board.

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

Revocation of CPA Certificate, via stipulated settlement.

Ms. Hoberg agrees that should she seek reinstatement of her certificate in the future, she will reimburse the Board $2,616.22 for its costs of investigation prior to the Board's consideration of her petition for reinstatement.

Effective April 1, 2004

Ms. Hoberg admits that she was suspended from practice as an accountant before the Securities and Exchange Commission.

The underlying charges in the SEC's action are that while serving as the Chief Financial Officer of nVidia, Ms. Hoberg among other actions, engaged in actions that resulted in nVidia filing a materially false financial statement in the 10-Q for the quarter ended April 30, 2000.

The SEC's complaint alleged that Ms. Hoberg engaged in improper accounting practices that materially increased nVidia's gross profit, net income, and earnings per share for the quarter in a departure from GAAP.

The SEC's complaint also alleged that these practices included participating in structuring a transaction to conceal nVidia's obligation to repay certain cost reductions from a supplier in future periods. In addition, the SEC's Complaint alleged that Ms. Hoberg failed to disclose material information regarding nVidia's books and records to nVidia's independent auditors.

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

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

Mr. Hopkins is required to maintain an active license status.

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

Mr. Hopkins is required to reimburse the Board $16,114.88 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective February 24, 2008

Mr. Hopkins received commissions from the sale of insurance and investment products without complying with the Board’s disclosure requirements. Mr. Hopkins received a commission of $165,000 from the sale of a life insurance policy without disclosing the amounts or calculations of the commission to the client and without obtaining written acknowledgement from the client. Mr. Hopkins also received fees from a third party provider to whom he referred six clients for the purchase of variable annuity investments. Mr. Hopkins did not inform the clients he received the fees.

Mr. Hopkins also engaged in the practice of public accountancy under firm names that were not registered with the Board.

Business and Professions Code, Division 3, Chapter 1, §§ 5060, 5061, and 5100 (g). California Code of Regulations, Title 16, Division 1, § 56.

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

Mr. Hoppes’ license is suspended for 60 days.

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

As part of the 80 hours of additional CPE, Mr. Hoppes shall take and pass with a score of 90 percent or better an 8-hour Board approved ethics course within the first year of probation.

Mr. Hoppes shall at all times maintain an active license.

Mr. Hoppes is required to reimburse the Board $4,267.40 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective February 24, 2008

During the period of November 1, 2002 to November 26, 2006, Mr. Hoppes practiced public accountancy with an expired license.

For the renewal period of November 1, 2004, to October 31, 2006, Mr. Hoppes failed to complete his continuing education requirements.

For the renewal period of November 1, 2002, to October 31, 2004, Mr. Hoppes failed to retain his continuing education course certificates.

Business and Professions Code, Division 3, Chapter 1, §§ 5050 and 5100 (g). California Code of Regulations, Title 16, Division 1, § 89.

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

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

Mr. Hori is required to maintain an active license status, including during his period of suspension.

Other standard terms and conditions.

Effective April 1, 2005

Also See:

Carroll, Roland William, Jr.

Janeski, Kenneth B.

KPMG LLP

Palbaum, Bryan Edward

Wong, John Ming

As charged in Board Case No. AC-2005-17, Mr. Hori was sanctioned by the SEC, an action subjecting Mr. Hori's CPA license to discipline. The SEC entered the decision and order on October 20, 2004.

Without admitting or denying the findings in the SEC Order, Mr. Hori consented to entry of an SEC order that denied him the privilege of appearing or practicing before the SEC as an accountant for 18 months, effective October 20, 2004, after which he may request that the SEC consider his reinstatement.

KPMG LLP was the auditor for Gemstar-TV Guide International, Inc. from 1993 until October 30, 2002, when Gemstar dismissed KPMG as its independent accountants. Mr. Hori was the KPMG senior manager for the Gemstar engagement from 1999 through the March 31, 2002, review.

The SEC Order included findings that Mr. Hori engaged in improper professional conduct during the KPMG engagement for audits and reviews of Gemstar financial statements. Mr. Hori's conduct resulted in violations of professional standards in that he failed to require Gemstar to comply with GAAP, failed to comply with GAAS during the audits and reviews of Gemstar's financial statements, and unreasonably relied on representations by Gemstar's management and legal counsel or decided that unsupported revenues were immaterial.

The Board's discipline is based upon Mr. Hori's consent to the SEC's Order imposing remedial sanctions.

Business and Professions Code, Division 3, Chapter 1, § 5100 (h) and (l). California Code of Regulations, Title 16, Division 1, § 58, in conjunction with Business and Professions Code, Division 3, Chapter 1, § 5100 (g).

Related Documents:

KPMG Action

Revocation of CPA Certificate, via default decision.

Effective January 7, 2007

Also See:

House, Stephen Michael

On February 3, 2006, Mr. House was convicted on a plea of guilty of wire fraud committed during the years 2000-2004.

Mr. House is also subject to discipline for the following acts:

Writing checks to himself without client permission or authorization while acting as a trustee for two estates.

While acting as a partner in a non-CPA firm, Mr. House took money for himself without the permission or authorization of the other partners.

Mr. House diverted for his own benefit client funds that had been entrusted to him for the payment of payroll taxes and other obligations in the amount of $2,231,637 causing the client to incur penalties in excess of $174,432 for late filings and payments of payroll tax returns.

Mr. House prepared and filed for a client federal income tax returns for the years ended September 30, 2000, and September 30, 2001, that were significantly different from the tax return copies provided to the client.

Mr. House knowingly made false entries into a client's general ledgers for the fiscal years ended September 30, 2001, September 30, 2002, and September 30, 2003.

Mr. House, a partner in a non-CPA partnership, altered partnership financial documents in a fashion apparently designed to hide Mr. House's fraudulent activities.

Mr. House failed to furnish to his partnership, upon request and reasonable notice, books and records that constituted original records of the partnership.

Revocation of CPA Certificate, via default decision.

Effective January 7, 2007

Also See:

House & Company

On February 3, 2006, Mr. House was convicted on a plea of guilty of wire fraud committed during the years 2000-2004.

Mr. House is also subject to discipline for the following acts:

Writing checks to himself without client permission or authorization while acting as a trustee for two estates.

While acting as a partner in a non-CPA firm, Mr. House took money for himself without the permission or authorization of the other partners.

Mr. House diverted for his own benefit client funds that had been entrusted to him for the payment of payroll taxes and other obligations in the amount of $2,231,637 causing the client to incur penalties in excess of $174,432 for late filings and payments of payroll tax returns.

Mr. House prepared and filed for a client federal income tax returns for the years ended September 30, 2000, and September 30, 2001, that were significantly different from the tax return copies provided to the client.

Mr. House knowingly made false entries into a client's general ledgers for the fiscal years ended September 30, 2001, September 30, 2002, and September 30, 2003.

Mr. House, a partner in a non-CPA partnership, altered partnership financial documents in a fashion apparently designed to hide Mr. House's fraudulent activities.

Mr. House failed to furnish to his partnership, upon request and reasonable notice, books and records that constituted original records of the partnership.

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

Revocation of CPA Certificate, via proposed decision.

Effective August 11, 1998

On October 12, 1994, Mr. Houston pled guilty in United States District Court for the Central District of California to conspiracy (18 United States Court [USC] § 371), bank fraud (18 USC § 1344), and wire fraud (18 USC §1343) in the matter of United States of America v. Robert J. Houston.

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

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

Mr. Howard shall obtain pre-release review of all audit and review reports, along with their supporting working papers, by an outside CPA, at Mr. Howard's expense and subject to the Board's approval.

Prior to conducting either audits or reviews, Mr. Howard shall complete three 8-hour continuing education courses in the following areas:

a. Financial Statement Disclosures.
b. Government Audit Standards Update and,
c. Cash Flow and Financial Statement Analysis.

Mr. Howard is required to reimburse the Board $8,985.22 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective June 21, 2003

Mr. Howard admits to the allegations contained in Accusation number AC-2003-12. Mr. Howard admits that his audits of CDW Financial Corporation, an unsupervised HUD lender, for the years ended December 31, 1999, 2000, and 2001, materially departed from auditing standards for reporting and work paper documentation, and that those material departures constituted gross negligence in the practice of public accountancy.

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

Revocation of CPA Certificate, via stipulated settlement.

Reinstatement of Respondent's CPA Certificate will be considered if the following terms and conditions are met: Respondent files a Petition for Reinstatement on or after July 1, 1999; takes and passes all parts of the Uniform Certified Public Accountant Examination and an ethics examination; Respondent shall not have engaged in any conduct which would be cause to deny her licensure. If reinstated, license number 72304 will be revoked; however, revocation will be stayed and the Respondent will be placed on three years' probation. Standard terms and conditions will apply to the probationary period.

Effective August 24, 1997

For purposes of settlement, Respondent admits to the allegations contained in the Accusation; specifically, Respondent admits to subverting the May 1996 Uniform Certified Public Accountant Examination by copying the answers of her neighbors during the Business Law and Professional Responsibilities and Financial Accounting and Reporting sections of the examination.

Business and Professions Code, Division 1, Chapter 1, § 123 (b), Division 1.5, Chapter 5, § 496 and 498, and Division 3, Chapter 1, § 5100.

Revocation of CPA Certificate, via stipulation in settlement of accusation and petition to revoke probation.

Respondent is required to reimburse the Board $9,800 for investigative and prosecution costs, prior to making application for licensure, relicensure, or reinstatement in California.

Effective March 4, 2001

The first Amended Accusation and Petition to Revoke Probation No. D1-95-25 contains allegations that, while on probation, Respondent violated the terms of his probation in that he provided tax planning advice to three clients where general partnerships, corporations, or trusts were formed to report their business activities. The Internal Revenue Service (IRS) audited each entity, and determined that they were created to avoid self-employment tax and to deduct personal expenses. As a result, the IRS collapsed the partnerships, corporations, and trusts into each individual's Form 1040, which resulted in additional tax, plus penalty and interest.

Respondent agrees that all of the charges and allegations contained in the First Amended Accusation and Petition to Revoke Probation shall be deemed admitted upon any application for licensure, relicensure, or reinstatement that Respondent files in the state of California, or in any other state.

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

Revocation of CPA certificate.

Revocation stayed with three years probation imposed.

Probation terms include:

Respondent shall reimburse the Board for investigative and prosecution costs.

Respondent shall complete 40 hours of CPE in addition to the CPE required for relicensing.

Respondent's firm is required to undergo a peer or quality review within 18 months of the effective date of the Board's order.

Respondent is required to take and to pass the audit section of the CPA examination.

During the period of probation, all audits performed by the Respondent and his firm shall be reviewed by another licensed CPA prior to release.

Other standard terms of probation.

Effective June 17, 1996

For purposes of settlement, licensee admits he performed audits of several school districts in a grossly negligent manner. Deficiencies included the following: failure to properly plan the audits; failure to understand the internal control structure and to properly assess control risk; failure to obtain sufficient evidential matter for accounts receivable balances and other accounts; failure to properly calculate materiality; failure to document testing compliance with laws and regulations; inadequate client representation and attorney responses; and lack of due professional care. The licensee also practiced with an expired corporate license.

Business and Professions Code, Division 3, Chapter 1, §§ 5100, 5107, 5070.6, 5100(c) and (f), 5156, 5062, 5050, 5035, and 5152.1.

Revocation of CPA Certificate, via default decision.

Effective April 29, 2007

Mr. Hukriede failed to comply with professional standards in the preparation of a client's 2003 and 2004 tax returns. Mr. Hukriede failed to maintain audit documentation in connection with his audit of Westview Services, Inc., for the years ended March 31, 2002, and 2003.

Mr. Hukriede practiced public accountancy under the names of LGH Consulting, Inc., Certified Public Accountants or LGH Consulting, Inc., names that are not registered with the Board. In addition, he used false and misleading advertisement using firm names not registered with the Board.

Mr. Hukriede failed to respond to the Board's inquiries and the Board's subpoena concerning the above matters.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5060, 5097 (d) and (e), and 5100 (c), (e), and (g). California Code of Regulations, Title 16, Division 1, §§ 52, 58, 63, 68.1, 68.2 and 68.3.

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

Ms. Hurrell is required to complete 55 hours of continuing education, in addition to the 80 hours required for license renewal.

Ms. Hurrell is required to reimburse the Board $5,549.67 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective April 1, 2004

Ms. Hurrell admits she practiced with an expired license from January 1, 2001, through October 8, 2001.

On October 9, 2001, Ms. Hurrell renewed her license as inactive, without continuing education, and she continued to engage actively in her professional practice.

On January 1, 2003, Ms. Hurrell renewed her license in active status.

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

Revocation of CPA Certificate, via default decision.

Effective May 13, 2006

The Internal Revenue Service (IRS) and the Arizona State Board of Accountancy each suspended Mr. Huston from practicing as a certified public accountant.

Mr. Huston did not report to the California Board of Accountancy either of these suspensions.

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