2008 Disciplinary Actions 


    July

    Under the automatic disciplinary provisions of the Institute’s bylaws, the following members have had their AICPA memberships:

    --Terminated because of a final judgment of conviction for a crime punishable by imprisonment for more than one year:

    Carole D. Argo of Baltimore, MD, effective April 17, 2008

    Ms. Argo pled guilty to violating Title 15, USC Section 78j(b) and 78ff; Title 17 CFR 240.10b05; and Title 18, USC Section 2, Securities Fraud.

    Robert G. Barber, Jr. of Durham, NH, effective April 17, 2008

    Mr. Barber was found guilty of Conspiracy to Commit Wire and Securities Fraud; Securities fraud: Issuing false press release, aiding and abetting; Securities fraud; filing false SEC form 10-Q, aiding and abetting; and Securities fraud: false statements to auditors; aiding and abetting.

    Wilbert M. Bauer of Milwaukee, WI, effective April 17, 2008

    Mr. Bauer was found guilty of three counts of Felony Theft-Business Setting with a value of more than $10,000.00.

    Thomas E. Karam of Rockville, MD, effective April 25, 2008

    Mr. Karam pled guilty to violating Title 18, USC Section 1343, Wire Fraud.

    —Terminated following disciplinary action imposed by the Public Company Accounting Oversight Board:

    Steven M. Kantor of Plantation, FL, effective April 25, 2008

    The PCAOB barred Mr. Kantor from being an associated person of a registered public accounting firm based on their findings concerning his violations of PCAOB rules, PCAOB auditing standards and independence standards, and federal securities laws in connection with the audits of the financial statements of two issuer clients from 2003 to 2005.

    Kevin J. Williams of Spokane, WA, effective April 25, 2008

    The PCAOB barred Mr. Williams from being an associated person of a registered public accounting firm based on their findings concerning his violations of PCAOB rules and auditing standards in connection with an audit of the financial statements of one issuer client during 2004.

    —Terminated following disciplinary action imposed by the Internal Revenue Service:

    Harold S. Kahn of Hollis, NY, effective March 17, 2008

    The IRS suspended Mr. Kahn from practice before the Internal Revenue Service from June 26, 2006 to June 25, 2010 for failing to file federal individual income tax returns.

    Jeffrey H. Lang of Fishers, IN, effective April 25, 2008

    The IRS suspended Mr. Lang from practice before the IRS for an indefinite period of time for failing to timely file his federal individual income tax return for each of the tax years ending 2000 and 2001; and for failing to file his federal individual income tax return for the tax years 2002, 2003, 2004 and 2005.

    —Terminated following disciplinary action imposed by the Securities and Exchange Commission:

    Daniel E. Clasby of Ipswich, MA, effective March 4, 2008

    The SEC directed that Mr. Clasby cease and desist from committing or causing any violations and any future violations of Section 102(a) of the Sarbanes-Oxley Act of 2002 (the “Act”). This decision was based on their findings concerning his participation in the preparation and issuance of a Corporation’s audit report when the Firm was not registered with the Public Company Accounting Oversight Board, as required by Section 102(a) of the Act.

    John Holtzhauser of Westlake, OH, effective April 17, 2008

    The SEC placed Mr. Holtzhauser under indefinite suspension from appearing or practicing before the Commission as an accountant.

    James M. Kirkland of Westlake Village, CA, effective March 4, 2008

    The SEC directed that Mr. Kirkland cease and desist from committing or causing any violations and any future violations of Section 102(a) of the Sarbanes-Oxley Act of 2002 (the “Act”). This decision was based on their findings concerning his participation in the preparation and issuance of a Corporation’s audit report when the Firm was not registered with the Public Company Accounting Oversight Board, as required by Section 102(a) of the Act.

    Robert J. Whitney of Newbury Park, CA, effective March 4, 2008

    The SEC directed that Mr. Whitney cease and desist from committing or causing any violations and any future violations of Section 102(a) of the Sarbanes-Oxley Act of 2002 (the “Act”). This decision was based on their findings concerning his participation in the preparation and issuance of a Corporation’s audit report when the Firm was not registered with the Public Company Accounting Oversight Board, as required by Section 102(a) of the Act.

    Henry Schiffer of Las Vegas, NV, effective March 4, 2008

    The SEC directed that Mr. Schiffer cease and desist from committing or causing any violations and any future violations of Section 102(a) of the Sarbanes-Oxley Act of 2002 (the “Act”). This decision was based on their findings concerning his participation in the preparation and issuance of a Corporation’s audit report when the Firm was not registered with the Public Company Accounting Oversight Board, as required by Section 102(a) of the Act.

    —Terminated following revocation of his CPA certificate by the Alabama State Board of Public Accountancy:

    Phillip C. Grace of Jasper, AL, effective April 17, 2008

    Mr. Grace’s certificate was revoked in connection with his conviction of the felony offense of Obstruction of Criminal Investigation and the misdemeanor offense of Obstruction of Criminal Investigation.

    —Suspended following suspension of their CPA certificate, license and/or permit to practice by their state boards of accountancy:

    Walter B. Knebel of Livingston, TX suspended coincident with the duration of the suspension period imposed by the Texas State Board of Public Accountancy.

    Mr. Knebel’s license was suspended by the Texas State Board of Public Accountancy for failing to file a report with the Board showing the continuing education credits accrued for the reporting period or filed a report showing an insufficient number of continuing education credits for the reporting period.

    John J. Liesenfeld of Columbus, OH suspended coincident with the duration of the suspension period imposed by the Texas State Board of Public Accountancy.

    Mr. Liesenfeld’s license was suspended by the Texas State Board of Public Accountancy for failing to file a report with the Board showing the continuing education credits accrued for the reporting period or filed a report showing an insufficient number of continuing education credits for the reporting period.

    Lonnie T. Samford of Dallas, TX suspended coincident with the duration of the suspension period imposed by the Texas State Board of Public Accountancy.

    Mr. Samford’s license was suspended by the Texas State Board of Public Accountancy for failing to file a report with the Board showing the continuing education credits accrued for the reporting period or filed a report showing an insufficient number of continuing education credits for the reporting period.

    May

    ---Under the automatic disciplinary provisions of the Institute’s bylaws, the following members have had their AICPA memberships:

    --Terminated following revocation of their CPA certificate, license and/or permit to practice by their state boards of accountancy:

    Paul F. Callaway, Jr. of Greensboro, NC, effective January 16, 2008

    Mr. Callaway’s certificate was revoked by the North Carolina State Board of Certified Public Accountant Examiners in connection with his misappropriating funds belonging to a charter school which were intended solely for Federal payroll tax liabilities for the periods from 1999 through April of 2003.

    Chieh-Chun Hsu of Durham, NC, effective January 28, 2008

    Mr. Hsu’s certificate was revoked by the North Carolina State Board of Certified Public Accountant Examiners in connection with his guilty plea to a felony charge of financial identity fraud and a felony charge of obtaining property by false pretense.

    Sara L. Jenkins of Independence, MO, effective January 28, 2008

    Ms. Jenkins’ certificate was revoked by the Nevada State Board of Accountancy for submitting a false Annual Renewal Form to the Board, which was submitted under penalty of perjury under the laws of the State of Nevada, by failing to disclose that her Kansas permit to practice was suspended in October of 2006 and that her Kansas CPA certificate was suspended in December of 2006.

    --Suspended following suspension of their CPA certificate, license and/or permit to practice by their state boards of accountancy:

    Paul Shui-Chi Yip of Hong Kong, suspended coincident with the duration of the suspension period imposed by the state board of accountancy.

    Mr. Yip’s certificate was suspended by the Washington State Board of Accountancy for making a misrepresentation on an application for CPA-Inactive certificate renewal; failure to document completion of continuing professional education required to maintain a CPA-Inactive certificate but signed a statement under penalty of perjury that he had completed the requirements. 

    Ralph W. Howerton of Hays, KS, suspended coincident with the duration of the suspension period imposed by the state board of accountancy.

    Mr. Howerton’s permit to practice was suspended by the Kansas State Board of Accountancy for failing to timely comply with peer review. 

    --Terminated following disciplinary action imposed by the Public Company Accounting Oversight Board:

    Timothy L. Steers of Portland, OR, effective January 16, 2008

    The PCAOB barred Mr. Steers from being an associated person of a registered public accounting firm based on their findings concerning his violations of PCAOB rules and auditing standards in the audits of financial statements of two issuer clients during 2004.

    --Terminated following disciplinary action imposed by the Internal Revenue Service:

    Robert V. Burrus of Valparaiso, IN, effective February 25, 2008

    Mr. Burrus was suspended from practice before the Internal Revenue Service for an indefinite period of time for failing to timely file his federal individual income tax returns for the tax years ending 2000, 2001, 2002; and for failing to file his federal individual income tax return for the tax years 2003, 2004 and 2005.

    March

     

    —As a result of decisions by hearing panels of the Joint Trial Board, the following members have had their AICPA memberships:

     

    --Terminated:

    Roberto Izabal of Glendale, CA, effective January 9, 2008

    Mr. Izabal was found guilty of violating AICPA Bylaw 7.4.6 for failing to cooperate with the Ethics Charging Authority in its disciplinary investigation of his alleged misconduct.

    __As a result of not complying with a guilty plea which was accepted by the Joint Trial Board, in lieu of a hearing, the following member has had his AICPA membership terminated.

    Russell S. Price of Derwood, MD, effective December 20, 2007

    Mr. Price failed to comply with the directives of a September 15, 2005 guilty plea.

    __Under the automatic disciplinary provisions of the Institute’s bylaws, the following member has had his AICPA membership:

    --Terminated following revocation of his CPA certificate by the state board of accountancy:

    Clete D. Madden of Plano, TX, effective December 17, 2007

    Mr. Madden’s certificate was revoked by the Texas State Board of Public Accountancy for violating the Board’s Rules of Professional Conduct in connection with the Securities and Exchange Commission sanction that prohibits him from appearing or practicing before the SEC as an accountant.

    January

    __As a result of decisions by hearing panels of the Joint Trial Board, the following members have had their AICPA memberships:

    --Terminated:

    Miguel A. Cabrera, Jr. of Cooper City, FL, effective November 9, 2007

    Mr. Cabrera was found guilty of violating AICPA Bylaw 7.4.6 for failing to cooperate with the Ethics Charging Authority in its disciplinary investigation of his alleged misconduct.

    __Under the automatic disciplinary provisions of the Institute’s bylaws, the following members have had their AICPA memberships:

    --Terminated because of a final judgment of conviction for a crime punishable by imprisonment for more than one year:

    Martin Galuskin of East Brunswick, NJ, effective October 19, 2007

    Mr. Galuskin pled guilty to violating Title 26, USC Section 7206(2), Aiding in the Preparation of False Tax Returns.

    Joseph J. Shew of West Chester, PA, effective October 19, 2007

    Mr. Shew pled guilty to violating Title 18, USC Section 371, Conspiracy to Commit Securities Fraud.

    --Terminated following revocation of their CPA certificate, license and/or permit to practice by their state boards of accountancy:

    DeWayne T. Ahner of Frisco, TX, effective October 22, 2007

    Mr. Ahner’s certificate was revoked by the Texas State Board of Public Accountancy in connection with his guilty plea to the misdemeanor offense of indecent exposure.

    Bobby W. Fuller of Daleville, AL, effective October 22, 2007

    Mr. Fuller’s certificate/permit to practice was revoked by the Alabama State Board of Public Accountancy for failing to complete the requirements of the Board’s Peer Review Program and for violating the Board’s Rules of Professional Conduct.

    Richard Sink of Wichita Falls, TX, effective October 22, 2007

    Mr. Sink’s certificate was revoked by the Texas State Board of Public Accountancy in connection with allegations that he embezzled client funds; failed to transfer client records to the client’s successor CPA; failed to prepare a client’s individual tax return; practiced public accountancy with delinquent, expired individual and firm licenses; and failed to respond to Board communications.

     




    A A A


     
    Copyright © 2006-2014 American Institute of CPAs.