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:

Himmelmann, William Edward

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.

Accusation filed.

Surrender of CPA certificate, via stipulated settlement.

Mr. Waggle is required to reimburse the Board $10,853 for its investigation and prosecution costs prior to the issuance of a new or reinstated license.

Effective February 25, 2007

Mr. Waggle surrenders his CPA certificate and agrees that the Board could establish a factual basis for the charges in the accusation and that those charges, if proven, would constitute cause for discipline of his certified public accountant certificate.

The Board's accusation charges Mr. Waggle with four causes for discipline based on Mr. Waggle's actions as the accountant for Sunstar Investments, Inc.

The charges alleged from Mr. Waggle's actions included dishonesty, preparation of false financial information, embezzlement of funds, and fiscal dishonesty based on Mr. Waggle's misappropriation of funds for his personal use and concealment of his actions by falsifying the company's records.

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

Revocation of CPA Certificate, via stipulated decision.

Effective November 5, 2001

Respondent admits the truth of the allegations set forth in the Accusation.

As CEO, President, and Board member of Unison HealthCare Corporation, Respondent falsified financial information and reported the same to the Securities and Exchange Commission (SEC) for the second and third quarters of 1996.

As a result of the above actions, Respondent was denied the privilege of appearing or practicing before the SEC as an accountant for a period of five years, and he failed to report this to the Board as required.

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

Revocation stayed, with five years' probation, via Stipulated Settlement.

Ms. Walker shall make a full and complete disclosure to her current employer regarding the facts and circumstances giving rise to her conviction and the relief granted her under Penal Code Section 1203.4 and 1203.4(a). During her probationary period, such disclosures shall carry forward to any other employers of Ms. Walker's. Ms. Walker shall provide written confirmation to the Board that she has advised her employer(s) of her conviction.

Other standard terms of probation.

Effective October 18, 2007

Ms. Walker completed an application for licensure on December 27, 2005. Ms. Walker disclosed with her application that she had been convicted of a crime. The crime was substantially related to the qualifications, functions, and duties of a certified public accountant.

On June 14, 2002, in a criminal proceeding entitled People v. Marni Lee Walker, in Orange County Superior Court, Case Number 02SF0215, Ms. Walker was convicted by a plea of guilty of violating Penal Code Section 470(a), forgery of a check, a misdemeanor. The factual basis for the conviction is that on October 9, 2001, while employed as a bookkeeper with a certified public accounting firm, Ms. Walker forged the name of the accounting firm's client upon a check for his account in the sum of $15,000 with the intent to defraud.

On June 14, 2002, Ms. Walker was sentenced to formal probation for three years. On December 1, 2004, Ms. Walker's probation was modified to informal for the balance of its term. On August 30, 2005, Ms. Walker's petition for relief under Penal Code Section 1203.4 was granted, and her June 14, 2002, guilty plea was set aside and the case against her was dismissed.

However, her conviction and all other documents on file in Orange County Superior Court Case Number 02SF0215 remain matters of public record.

Business and Professions Code, Division 3, Chapter 1, §§ 475, 480, and 480 (a)(2), (a)(3), and 5110 (a)(4).

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

Mr. Wall's license is suspended from practice for 60 days, beginning the effective date of the decision.

As part of the 80 hours required for license renewal, Mr. Wall shall complete 24 hours of continuing education directed by the Board or its representatives by August 1, 2003.

Mr. Wall is required to reimburse the Board $3,800 for its investigation and prosecution costs.

Effective October 25, 2002

Mr. Wall admits to the charges contained in Accusation AC-2001-3. Specifically, Mr. Wall admits that he failed to perform an audit of the 1993 financial statements of Styles on Video, Inc. in accordance with Generally Accepted Auditing Standards.

Mr. Wall further admits that his conduct caused discipline to be imposed by the Securities and Exchange Commission. The Commission issued an order on June 17, 1998, suspending Mr. Wall from practice before the Commission for three years.

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

Revocation of CPA Certificate, via default decision.

Effective February 24, 2005

Mr. Walsh prepared and issued an audit report during a period in which his CPA license was expired.

Mr. Walsh did not respond to Board inquiries, written and telephonic, and Mr. Walsh failed to comply with the Board's duty issued investigatory subpoena.

Mr. Walsh has not notified the Board in writing of the change in his address of record.

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

License revoked by default decision.

Effective August 6, 1995

During the period September 1, 1991, to at least in or about 1993, Respondent is alleged to have practiced public accountancy with an expired license. Further, it is alleged that in or about 1993, Respondent failed to perform work for many of his clients and failed to return the clients' records. Respondent did not file a notice of defense.

Business and Professions Code, Division 3, Chapter 1, §§ 5100 (c), (f), (h), 5050, 5037, and 5055. California Code of Regulations, Title 16, Division 1, §§ 68 and 94.

Revocation of CPA Certificate, via default decision.

Effective May 1, 1998

On or about February 15, 1996, a citation was issued to Respondent. Respondent failed to comply with the citation. As a result, Respondent was subject to discipline for unprofessional conduct.

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

Revocation of CPA Certificate, via stipulated decision.

If Respondent ever 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 costs in this proceeding as a prerequisite to relicensure.

Effective January 7, 1998

Mr. Weissenfluh admitted that if the allegations, as contained within the subject Accusation, were proven at an administrative trial, his license would be subject to appropriate discipline, including revocation. The allegations are that Mr. Weissenfluh made a business arrangement with a third party in which he agreed to raise capital for the third party, a "high risk" movie venture. Mr. Weissenfluh agreed to accept as compensation 20,000 shares of company stock.

It was further alleged that Mr. Weissenfluh contacted four accounting clients who authorized a maximum investment. He had authority to sign the aforementioned accounting clients' checks, subsequently, Mr. Weissenfluh forged two of the clients' signatures on their respective checks, thereby increasing their investment by $200,000 and $125,000, respectively.

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

Revocation of CPA Certificate, via default decision.

Effective October 15, 2004

Mr. Werner was convicted upon his plea of no contest to felony grand theft. The circumstances surrounding the conviction are that on or around September 11, 2002, Mr. Werner willfully and unlawfully took personal property belonging to his employer, valued at $336,435.

Mr. Werner is further subject to discipline for not reporting the conviction to the Board.

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

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

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

Mr. Wessman shall complete continuing education courses in Financial Statement Disclosures (eight hour minimum) and GAAP/GAAS (16-hour minimum), in addition to the 80 hours required for renewal.

Mr. Wessman is required to reimburse the Board $11,432.02 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective April 1, 2004

Accusation AC-2002-25 contains allegations that Mr. Wessman is subject to discipline for unprofessional conduct in that from 1996 through July 1998, he knowingly compiled financial statements and reports which included untrue statements of material facts and omissions to state material facts.

The Accusation also alleges that Mr. Wessman practiced with an expired license from May 1, 2000, through October 3, 2001, without having met the continuing education basic 80-hour requirements.

Further, the Accusation specifically alleges that during that period, Mr. Wessman performed an audit, a review, a compilation, and prepared four income tax returns.

Mr. Wessman admits the Board could establish a factual basis for the charges at a hearing.

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

Revocation of CPA Certificate, via stipulated settlement.

Effective October 22, 1999

Respondent admits that he was convicted of crimes substantially related to the qualifications, functions, and duties of a Certified Public Accountant and agrees to the revocation of his CPA certificate. Respondent was convicted by jury trial in the federal district court on July 18, 1998, of conspiracy, securities fraud, and bank fraud. The convictions on all counts except conspiracy were affirmed with the United States Court of Appeals, 2nd Circuit of New York.

Respondent admits that from February 1992 through 1995, while employed as a tax partner at Deloitte & Touche, LLP, Los Angeles, he and a nonlicensee, Christopher Bagdasarian, defrauded potential investors, commercial banks and underwriting institutions in the amount of $24.55 million. Mr. White and Mr. Bagdasarian prepared and presented false financial statements, net worth statements, and attestation letters regarding Mr. Bagdasarian's ownership of securities, investment performance, and net worth. The false information was prepared in connection with an initial public offering of securities by Mr. Bagdasarian's company, Normandy America.

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

Revocation of CPA Certificate, via stipulated decision. Payment of the Board's investigative costs, should Respondent seek reissuance of his license.

Effective June 22, 1997

Respondent admits to the allegations contained in the Accusation. Specifically, Respondent admits to the receipt of commissions while in the practice of public accountancy and involvement in the sale of investments to accountancy clients, an incompatible activity.

Business and Professions Code, Division 3, Chapter 1, §§ 5061, and 5100 (f). California Code of Regulations, Title 16, Division 1, § 57.

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

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

Mr. Wilkinson shall complete 40 hours of continuing professional education courses (CPE) in accounting and auditing as specified by the Board or its designee prior to October 1, 2006. The CPE shall be in addition to the CPE requirement for relicensing.

During the period of probation, the work papers and draft report for audit engagements undertaken by Mr. Wilkinson shall be subject to review by a partner in Mr. Wilkinson's firm. Upon completion of the review of the work papers and draft reports for audit engagements, Mr. Wilkinson shall submit a copy of the report with the reviewer's conclusions and findings to the Board.

During the period of probation, all audit, review and compilation reports, and work papers shall be subject to peer review by a certified peer reviewer approved as such by the California Society of CPAs, at Mr. Wilkinson's expense. Upon completion of the peer review, Mr. Wilkinson shall submit a copy of the report with the reviewer's conclusions and findings to the Board.

Mr. Wilkinson is required to reimburse the Board $3,483 for its investigation and prosecution costs.

Other standard terms and conditions.

Effective April 22, 2005

For purposes of settlement, Mr. Wilkinson admits that he was permanently denied the privilege of appearing or practicing as an accountant before the SEC.

Mr. Wilkinson further admits he 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.

The SEC administrative proceeding that resulted in his loss of the privilege of appearing or practicing before the SEC was based upon allegations that Mr. Wilkinson engaged in improper professional conduct in connection with the audits of Madera International, Inc. for the years ended March 31, 1994-1998, and audits of EMB Corporation for the five months ended February 29, 1996, and the years ended September 30, 1996-1997.

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

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

Mr. Williams shall maintain an active license.

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

Mr. Williams is required to reimburse the Board $7,030 for its investigation and prosecution costs.

Other standard terms of probation.

Effective January 7, 2007

For purposes of settlement, Mr. Williams admits that he engaged in the practice of public accountancy without a valid permit while his permit was in an inactive status.

On or about September 11, 2003, Mr. Williams executed and presented to World Wide Missions' Board of Directors an Independent Auditor's Report for the fiscal year July 1, 2002, through June 30, 2003. Mr. Williams' permit was in an inactive status at the time that he completed fieldwork for the report and at the time that the report was issued.

Mr. Williams also used the CPA designation in the paid preparer's block of World Wide Missions' IRS Form 990 for the same period. Mr. Williams' permit was in an inactive status at the time that said Form was prepared and issued.

Mr. Williams willfully violated the Board's regulations by engaging in the practice of public accountancy with an inactive permit after being cited for a substantially similar violation in 1997.

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

Revocation of CPA Certificate, via proposed decision.

Effective December 22, 2004

Mr. Williams performed an audit of the financial statements of a homeowners' association that contained extreme departures from generally accepted auditing standards and generally accepted accounting principles. Mr. Williams failed to document that the audit was adequately planned. He failed to document his conclusions regarding internal controls or the risk of a material misstatement due to fraud. Written representations from management or the client's legal counsel were not documented. Mr. Williams also failed to document audit evidence obtained, procedures applied, and the testing performed.

Mr. Williams failed to issue a report conforming to professional standards. Mr. Williams' audit report and working papers included additional departures from professional standards that constituted repeated negligent acts.

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

Revocation of CPA Certificate, via proposed decision.

Effective October 23, 2003

Mr. Williams acted dishonestly and also knowingly prepared, published and disseminated false, fraudulent and materially misleading financial statements, reports, or information when he prepared and submitted a false income tax return.

The facts and circumstances underlying Mr. Williams's criminal conviction are that he was employed as CFO by an investment firm owned by Ernest F. Cossey. Mr. Cossey asked Mr. Williams how he could avoid disclosing the full amount of his income for 1998. Mr. Williams suggested that they might characterize some of the income as the proceeds of loans made to Mr. Cossey. Mr. Cossey instructed Mr. Williams to implement the plan without further research, and he did so.

Mr. Williams knew that the money in question was properly characterized as income and should be reported as such to the Internal Revenue Service. Nonetheless, Mr. Williams prepared a personal income tax return for Mr. and Mrs. Cossey for the 1998 tax year in which he underreported the Cossey's income by more than $2,300,000 resulting in a tax loss to the United States of more than $700,000.

Business and Professions Code, Division 3, Chapter 1, § 5100 (c), (i), and (j).* * Business and Professions Code, Section 5100, prior to January 1, 2003.

Vacate stay of revocation - revoke CPA certificate.

Effective May 4, 1996

Respondent failed to comply with the terms and conditions of his probation in the following respects: Respondent changed addresses several times without notifying the Board in a timely manner. Respondent failed to reimburse the Board for investigation and prosecution costs. Respondent failed to submit quarterly written reports.

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

License revoked. Revocation stayed, with five years probation imposed.

Probation terms include suspension for six months; at Respondent's expense, all audit, compilation, and review engagements must be reviewed by another CPA prior to release; quality review of Respondent's practice by an outside CPA; reimbursement to the Board for investigative and legal costs; completion of 40 hours of CPE, in addition to the CPE required for license renewal; and other standard terms of probation.

Effective March 20, 1994

Respondent performed multiple school district audits in a grossly negligent manner. Further, Respondent issued a review report for a homeowners association which did not conform to professional standards. As a sole practitioner, Respondent practiced and advertised under an unapproved, plural designation name style.

He also associated with an unauthorized partnership with an unlicensed person.

Respondent falsely advertised that he was a member of the AICPA and CSCPA.

Business and Professions Code, Division 3, Chapter 1, § 5100 (c) and 5062. California Code of Regulations, Title 16, Division 1, § 63, 66, and 67.

Revocation of CPA Certificate, via default decision.

Effective December 30, 1999

Respondent was engaged to perform an audit of Service Escrow Company, for the fiscal year ended September 30, 1996, and compilations for the periods ended September 30, 1996, and March 31, 1997. The audit exhibited material departures from applicable professional standards. In addition, the compilations issued by Respondent contained numerous departures from professional standards.

Furthermore, Respondent has engaged in the practice of public accountancy with an expired license. Respondent has also engaged in public accounting practice as "Ed B. Wilson, Accountancy," a fictitious name that has not been registered with the Board.

Business and Professions Code, Division 3, Chapter 1, §§ 5050, 5055, 5062, 5100 (c), (f), and (i). California Code of Regulations, Title 16, Division 1, §§ 58 and 67.

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

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

Mr. Winings and David M. Winings, an Accountancy Corporation, are required to reimburse the Board $3,146.50 for its investigation and prosecution costs.

Other standard terms of probation.

Effective August 25, 2006

Also See:

David M. Winings, CPA, An Accountancy Corporation

Without being registered with the Public Company Accounting Oversight Board (PCAOB), Mr. Winings and his accountancy corporation issued seven audit reports on issuers in violation of PCAOB rules.

Subsequent applications for registration with the PCAOB from Mr. Winings and David M. Winings, an Accountancy Corporation, were denied for cause.

Both applications failed to disclose a company they had audited on their application for registration with the PCAOB. Both were uncooperative during the investigation by failing to respond to California Board of Accountancy's two letters sent as part of the investigation.

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

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

Mr. Winterburn shall at all times maintain an active license status with the Board, including during any period of suspension.

Mr. Winterburn shall complete and provide proper documentation of 26 hours of continuing education courses.

Mr. Winterburn is required to reimburse the Board $8,888.95 for its investigation and prosecution costs.

Other standard terms of probation.

Effective June 23, 2006

Mr. Winterburn admits that he performed repeated acts of negligence in the preparation of the original and proposed amended 2002 federal and state income tax returns for a client as charged in the Board's Accusation No. AC-2005-28.

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

Revocation of CPA Certificate, via default decision.

Effective June 23, 2001

On or about July 11, 2000, Respondent pleaded guilty to one count of bank fraud and one count of money laundering in the United States District Court in Lincoln, Nebraska. Respondent prepared and executed a fraudulent bill of sale in connection with a check for $30,000 from Sand Hills Beef, Inc. Respondent also conducted a financial transaction in the form of a check for $159,889 made payable to Sand Hills Beef, knowing that the monetary instrument represented the proceeds of unlawful activity and that the transaction was designed to conceal the proceeds of unlawful activity.

Respondent did not report his conviction to the California Board of Accountancy within 30 days of the conviction.

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

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

Mr. Wong's license is suspended for 60 days.

Mr. Wong 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.

Hori, David Akio

Janeski, Kenneth B.

KPMG LLP

Palbaum, Bryan Edward

As charged in Board Case No. AC-2005-15, Mr. Wong was sanctioned by the SEC, an action subjecting Mr. Wong'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. Wong consented to entry of an SEC order that denied him the privilege of appearing or practicing before the SEC as an accountant for one year 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. Wong was the KPMG engagement partner for the Gemstar engagement from 1996 through the March 31, 2000.

The SEC order included findings that Mr. Wong engaged in improper professional conduct during the KPMG engagement for audits and reviews of Gemstar financial statements. Mr. Wong'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. Wong's consent to the SEC's Order imposing remedial sanctions.

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

Related Documents:

KPMG Action

Revocation of CPA Certificate, via stipulated settlement.

Mr. Wong is required to reimburse the Board $3,655 for its investigation and prosecution costs prior to a petition for reinstatement.

Effective August 30, 2007

On or about May 10, 2006, Mr. Wong was convicted on a plea of guilty in federal court of one count each of wire fraud, aiding and abetting, tax evasion, and willful aiding in the preparation of a false tax return during the period of approximately September 1998 through October 2001.

Mr. Wong is further subject to disciplinary action in that he failed to report the matter in writing to the Board within 30 days of the conviction.

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

Surrender of License via stipulated settlement.

Effective November 8, 1996

For the renewal period ending July 31, 1993, Henry Alexander Woolley certified under penalty of perjury completion of 82 hours of continuing education. It was later discovered during an audit of these hours that Mr. Woolley was unable to provide documentation to support any of the hours claimed. A citation and fine in the amount of $2,000 was issued on February 7, 1995.

Pursuant to this settlement, Mr. Woolley agreed to surrender his license, and the civil fine was vacated.

California Code of Regulations, Title 16, Division 1, § 87 (a).