TSBPA Enforcement
Shema01
ResearchQuestionSummary.docx
Chose one of the case, and write about it.
The mission of the Texas State Board of Public Accountancy is to protect the public by ensuring that persons issued certificates as certified public accountants possess the necessary education, skills, and capabilities and that they perform competently in the profession of public accountancy.
Below are the enforcement actions taken by The Texas State Board of Public Accountancy in 2008
1. Respondent: William Sheer Glassner Hometown: Plano Investigation No.: 07-09-01L Certificate No.: 025665 Rules Violations: 501.76, 501.81 and 501.90(11) Act Violations: 901.502(6) The Board ordered that the respondent be reprimanded and pay $692.91 in administrative costs within 30 days of this ratified Order. The respondent failed to return a client’s records in a timely manner, failed to respond to a client’s inquiries within a reasonable time without good cause, and practiced public accountancy in an unregistered entity.
My take here is that the client paid a lot of money to get the CPA service and deserve to get the information as quickly as possible because the timely of information is very essential in business.
2. Respondent: James Loyd Livesay Hometown: Arlington Investigation No.: 07-10-01L Certificate No.: 009026 Rules Violations: 501.80 and 527.4 Act Violations: 901.502(6) and 901.502(12) The Board ordered that the respondent be reprimanded, pay an administrative penalty of $1,500 and $684.49 in administrative costs within 30 days of this ratified Order, and submit proof of enrollment in peer review within 30 days of this ratified Order. The respondent practiced public accountancy with a delinquent, expired individual license from November 2004 through November 2007, practiced public accountancy in an unregistered entity from January 2001 through November 2007, and failed to participate in the Board’s peer review program.
I indeed agree with the board, and I believe the fine was not as hefty as it should be. Practicing with an expired license should be at some point considered as criminal offence.
3. Respondent: James Earl Sledge Hometown: Weatherford Investigation No.: 07-11-15L Certificate No.: 037600 Rules Violation: 501.90(11) Act Violation: 901.502(6) The Board ordered that the respondent be reprimanded and pay $540.58 in administrative costs within 30 days of this ratified Order. The respondent failed to respond to a client’s inquiries.
My take is as the same as the case of Mr. William Sheer Glassner, the timely of information is very essential in business. the timely of information is very essential in business.
4. Respondent: Michael L. Thomas Hometown: Richardson Investigation No.: 07-11-19L Certificate No.: 082170 Rules Violations: 501.90(11) Act Violations: 901.502(6) The Board ordered that the respondent be reprimanded and pay $555.64 in administrative costs within 30 days of this ratified Order. The respondent failed to respond to a client’s email and telephone inquiries.
A CPA get paid a lot of mine and has the duty to satisfy the requests of clients in timely manner. Because tax issues can be sensible and can cause a lot of stress.
5. Respondent: Eunice Kwon Hometown: Houston Investigation No.: 07-04-25N Act Violation: 901.451 The Board ordered that the respondent cease and desist from performing the activities listed in the Agreed Cease and Desist Order until or unless the respondent complies with the Texas Public Accountancy Act. The respondent used the “CPA” designation although the respondent does not hold a CPA license in Texas.
In this case, the defendant should be held accountable for defrauding his clients and I do think he should never be allowed to practice in the future.
6. Respondent: Maryetta Cunningham Hometown: Decatur Investigation No.: 08-01-22N Act Violation: 901.451 The Board ordered that the respondent cease and desist from performing the activities listed in the Agreed Cease and Desist Order until or unless the respondent complies with the Texas Public Accountancy Act. The respondent offered attest services although the respondent does not hold a CPA license in Texas.
In this case, the defendant should be held accountable for defrauding his clients and I do think he should never be allowed to practice in the future.
7. Respondent: Susan Swindle Hometown: Abilene Investigation No.: 08-02-04N Act Violation: 901.451 The Board ordered that the respondent cease and desist from performing the activities listed in the Agreed Cease and Desist Order until or unless the respondent complies with the Texas Public Accountancy Act. The respondent used the “CPA” designation although respondent does not hold a CPA license in Texas.
In this case, the defendant should be held accountable for defrauding his clients and I do think he should never be allowed to practice in the future.
8. Respondent: Dee Dee Stone Hometown: McKinney Investigation No.: 08-02-10N Act Violation: 901.451 The Board ordered that the respondent cease and desist from performing the activities listed in the Agreed Cease and Desist Order until or unless the respondent complies with the Texas Public Accountancy Act. The respondent used the “Accountant” designation although the respondent does not hold a CPA license in Texas.
Here I don’t have much information, however if the defendant had a license but from a different State, then the board should work with the certified State to alleviate the sanction.
9. Respondent: Jackson Hewitt Tax Service Hometown: Amarillo Investigation No.: 08-02-14N Act Violation: 901.451 The Board ordered that the respondent cease and desist from performing the activities listed in the Agreed Cease and Desist Order until or unless the respondent complies with the Texas Public Accountancy Act. The respondent advertised in the Amarillo Yellow Pages with the “CPA” designation although the respondent does not hold a CPA license in Texas
10. Respondent: Laura Luckadoo Hometown: Whitney Investigation No.: 08-03-07N Act Violation: 901.451 The Board ordered that the respondent cease and desist from performing the activities listed in the Agreed Cease and Desist Order until or unless the respondent complies with the Texas Public Accountancy Act. The respondent used the term “Degreed Accountant” and offered attest services without a CPA license in Texas.
11. Respondent: SBA Taxes, Inc. Hometown: Houston Investigation No.: 08-03-24N Act Violations: 901.451 and 901.453 The Board ordered that the respondent cease and desist from performing the activities listed in the Agreed Cease and Desist Order until or unless the respondent complies with the Texas Public Accountancy Act.
12. Respondent: Lamac Bookkeeping Hometown: San Antonio Investigation No.: 08-04-29N Act Violations: 901.451 and 901.453 The Board ordered that the respondent cease and desist from performing the activities listed in the Agreed Cease and Desist Order until or unless the respondent complies with the Texas Public Accountancy Act. The respondent used the term “Accounting” and offered attest services although the respondent does not hold a CPA license in Texas.
References
https://dpfps.org/state-board-reports/TSBPA-SBR096.pdf
