Revocation stayed, with three years' probation, via decision after non-adoption.

Probation terms include:

Mr. O'Brien's license is suspended for one year.

During the period of probation, Mr. O'Brien shall engage in no activities that require receiving or disbursing funds for or on behalf of any other person, company, partnership, association, corporation, or other business entity.

Mr. O'Brien is required to reimburse the Board $1,748 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective January 1, 2006

Mr. O'Brien was convicted pursuant to his plea of no contest of a misdemeanor violation on charges of grand theft.

The circumstances underlying the conviction are that Mr. O'Brien, between December 26, 2002, and April 2, 2003, while acting as a financial executive for Professional Home Care, a healthcare partnership in Fremont, California, embezzled $4,230. Mr. O'Brien was sentenced to three years' probation, one day in jail, a fine of $127, and ordered to make restitution of $20,293.

Mr. O'Brien occupied a position of financial responsibility and trust at the healthcare partnership, and used his position to embezzle funds.

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

Revocation of CPA Certificate, via proposed decision.

Effective February 24, 2005

Mr. Omead failed to pass the audit section of the CPA examination in accordance with the terms of his probation.

Condition No. 9, Terms of Probation, AC-1996-5: D1-1966-5.

Revocation stayed with three additional years' probation beyond the termination of the probationary period presently in effect, via proposed decision.

Probation terms include the following:

30-day suspension.

Successful completion of the auditing section of the CPA examination before the end of Respondent's initial period of probation.

Submission of all work papers and draft reports relative to any audit engagement to an outside CPA for review for a period of six months after completing the auditing portion of the CPA examination.

Completion of 40 hours of CPE as specified by the Board or its designees part of regular 80-hour CPE requirements. Reimbursement of the Board's initial investigative and prosecution costs.

Other standard terms and conditions.

Effective October 24, 1999

While on probation, Respondent violated the terms of his probation by failing to file timely quarterly reports and make monthly cost reimbursement payments.

Violation of terms of probation.

Revocation stayed, three years' probation, via stipulated settlement and proposed decision.

Stipulated decision terms: Respondent shall take and pass the auditing section of the California CPA Examination before the end of probation. Respondent may not perform any audits until he passes the Auditing section of the CPA Examination. Respondent shall submit all work papers and draft reports relative to any audit engagement to an outside CPA for review for a period of six months after completing the Auditing section of the CPA Examination. Respondent shall complete 40 hours of continuing professional education (CPE) as directed by the Board or its designee as part of normal CPE requirements.

Proposed decision terms: Respondent shall reimburse the Board for investigative and prosecution costs. Other standard terms of probation.

Effective October 29, 1997

For purposes of settlement, Respondent admits to the allegations contained in the Accusation, and agrees to the discipline proposed. However, Respondent requested a hearing on the appropriateness of the costs incurred by the Board in connection with its investigation.

The Accusation included allegations that Respondent performed audits of a pension plan and of a profit sharing plan for the years ended December 31, 1990, and 1991; the audits contained extreme departures from Generally Accepted Auditing Standards as follows: Failed to document proper planning and supervision; failed to document his understanding of the internal control structure; failed to obtain sufficient competent evidential matter; failed to obtain client representation letters; failed to obtain attorney's letters; Respondent also issued compilation reports for two clients that failed to disclose that substantially all disclosures required under Generally Accepted Accounting Principles were omitted, and did not indicate the degree of responsibility, if any, Respondent took for the supplemental information contained therein.

In addition, Respondent deducted both an Individual Retirement Account and a Keogh Plan contribution for a client's 1988 and 1989 federal and California tax returns in violation of Internal Revenue Code Section 216(g).

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

Revocation of CPA Certificate, via default decision.

Effective February 27, 1997

Reinstated May 2, 1999

Respondent prepared false 1991 and 1992 personal income tax returns in an effort to enhance his credit worthiness. The false income tax returns were provided to a lending institution for the purpose of obtaining a personal home mortgage. The lending institution attempted to verify the figures on the returns with the Internal Revenue Service, (IRS). The returns filed with the IRS contained income figures that were substantially less than those presented by Respondent. Additionally, Respondent admitted during an Administrative Committee Investigative Hearing that he routinely issues compiled financial statements without the required compilation report. The Board has obtained evidence from Respondent in the form of one such financial statement.

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

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

Ms. Outfleet's license is suspended for a period of five years concurrent with her term of probation.

During Ms. Outfleet's probationary/suspension period, she is prohibited from engaging in any activities which require receiving or disbursing funds for or on behalf of any other person, company, partnership, association, corporation or other business.

Ms. Outfleet is required to reimburse the Board $16,108 for its investigation and prosecution costs.

Ms. Outfleet is required to comply with procedures provided by the Board regarding notification to clients of her suspension from practice.

Other standard terms and conditions.

Effective March 1, 2003

For purposes of settlement, Ms. Outfleet admits the truth of each and every charge and allegation contained in Accusation number AC-2002-16.

While a shareholder and while acting as the Chief Financial Officer in an accountancy corporation, Ms. Outfleet embezzled funds and other valuable consideration totaling approximately $43,000. Ms. Outfleet embezzled these funds from the firm by writing checks to herself, and by using the firm's credit card for unauthorized personal purchases.

In order to perpetuate and conceal the embezzlement, Ms. Outfleet posted the transactions in the firm's accounting records in a manner inconsistent with the true nature of the transactions and, in some instances, failed to post the transactions at all.

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

Revocation of CPA and COR Certificates, via stipulated settlement.

Should Respondents seek reissuance of the licenses, they shall reimburse the Board for investigative and prosecution costs.

Effective October 30, 1998

Also See:

Ozenbaugh, Donald W., Jr.

Respondent, Donald W. Ozenbaugh, Jr. admits he was convicted of a crime substantially related to the practice of public accountancy, and that he failed to report the conviction to the Board. On November 12, 1997, he was convicted by a plea of no contest on two counts of bank fraud, violating California Penal Code §§ 487 (a), 532 (a), and 12022.6 (b) (grand theft by false pretenses/excessive taking), felonies.

Mr. Ozenbaugh was suspended from filing applications for low-income housing credits before the Office of the State Treasurer's California Tax Credit Allocation Committee for a period of one year. This action was a result of Respondents preparing and submitting applications for low-income housing credits totaling $1,031,344. The applications were based on false rent surveys and other housing information, which Respondents knew or should have known to be false.

Revocation of CPA and COR Certificates, via stipulated settlement.

Should Respondents seek reissuance of the licenses, they shall reimburse the Board for investigative and prosecution costs.

Effective October 30, 1998

Also See:

Ozenbaugh Accountancy Corporation

Respondent, Donald W. Ozenbaugh, Jr. admits he was convicted of a crime substantially related to the practice of public accountancy, and that he failed to report the conviction to the Board. On November 12, 1997, he was convicted by a plea of no contest on two counts of bank fraud, violating California Penal Code §§ 487 (a), 532 (a), and 12022.6 (b) (grand theft by false pretenses/excessive taking), felonies.

Mr. Ozenbaugh was suspended from filing applications for low-income housing credits before the Office of the State Treasurer's California Tax Credit Allocation Committee for a period of one year. This action was a result of Respondents preparing and submitting applications for low-income housing credits totaling $1,031,344. The applications were based on false rent surveys and other housing information, which Respondents knew or should have known to be false.

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