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Disciplinary Actions - Public Accountancy

2025
DATE COMPLAINT NO. TYPE OF ORDER ACTION SUMMARY CASE NAME
2/28/2025 CPAS-2024-0009 Consent Order $250 civil penalty LABOR v. Hacker
3/25/2025 CPAS-2023-0063 Consent Order $250 civil penalty LABOR v. Drasher, III
2024
DATE COMPLAINT NO. TYPE OF ORDER ACTION SUMMARY CASE NAME
7/1/2024 CPAS-2024-0001 Final Order Reinstatement approved LABOR v. Austin
7/1/2024 CPAS-2024-0002 Final Order Reinstatement approved LABOR v. Dorsey
2023
DATE COMPLAINT NO. TYPE OF ORDER ACTION SUMMARY CASE NAME
5/24/2023 CPAS-2022-0029 Consent Order $500 civil penalty LABOR v. Daniel E.J. McKew
8/8/2023 CPAS-2021-0003 Final Order $9,000 civil penalty, suspension until 8/17/24 LABOR v. Wong
8/28/2023 CPAS-2023-0018 Consent Order $250 civil penalty LABOR v. Shipway
9/12/2023 CPAS-2023-0067 Consent Order $250 civil penalty LABOR v. Nicholas Talian
12/11/2023 CPAS - 2023-0009 Final Order Denied Reinstatement LABOR v. Mallory, Jr.
2021
DATE COMPLAINT NO. TYPE OF ORDER ACTION SUMMARY CASE NAME
2/26/2021 CPAS-2020-0041 Consent Order $250 civil penalty LABOR v. Michael Stefan Josef Maurer
2/26/2021 CPAS-2021-0029 Consent Order $250 civil penalty LABOR v. David Craig Horn
3/12/2021 CPAS-2021-0027 Consent Order $500 civil penalty LABOR v. Watson
2020
DATE COMPLAINT NO. TYPE OF ORDER ACTION SUMMARY CASE NAME
1/7/2020 CPAS 19-0082 Consent Order $500 civil penalty; 8.5 hours of generic CE plus 4 hours of CE in ethics LABOR v. Patricia Michele Harvey
1/7/2020 CPAS 19-0096 Consent Order $500 civil penalty; 3 hours of CE in ethics LABOR v. Randy Jay Wright
1/7/2020 CPAS 20-0006 Consent Order $500 civil penalty LABOR v. Steven John Szymanski
1/7/2020 CPAS 20-0007 Consent Order $500 civil penalty; 3 hours of CE in ethics LABOR v. Winfield Harrison Farthing
3/3/2020 CPAS 19-0076 Consent Order $1,500 civil penalty LABOR v. Richard H. Huff
3/3/2020 CPAS 20-0014 Consent Order $2,500 civil penalty LABOR v. Reginald E. Palmore
5/18/2020 CPAS-2020-0026 Consent Order $500 penalty Labor v. Brandon Bruce
6/25/2020 CPAS-2020-0003 Consent Order $500 penalty Labor v. Vivat Auber
8/7/2020 CPAS-2020-0048 Consent Order $500 civil penalty Labor v. Melissa Stump
9/25/2020 CPAS-2020-0050 Consent Order $500 civil penalty LABOR v. Yueh-Yun Lai
9/30/2020 CPAS-2020-0049 Consent Order $500 civil penalty LABOR v. Yong Hui Kim
2019
DATE COMPLAINT NO. TYPE OF ORDER ACTION SUMMARY CASE NAME
1/8/2019 CPAS 17-0084 Final Order $5,000 civil penalty; suspension until penalty is paid DLLR v. Thomas Gerald Brennan, CPA
1/8/2019 CPAS 17-0086 Final Order Complaint dismissed - No violation DLLR v. Chenhong Zhang, CPA
1/8/2019 CPAS 18-0036 Consent Order $3,500 civil penalty; 65 hours of CE DLLR v. James F. Hines
1/8/2019 CPAS 19-0002 Consent Order $3,000 civil penalty; reprimand DLLR v. Charles D. Harris
1/8/2019 CPAS 19-0001 Final Order Denied Reinstatement DLLR v. Uche Kamalu
12/3/2019 CPAS 19-0100 Consent Order $500 civil penalty DLLR v. Hsiao-Yin Chen
2018
DATE COMPLAINT NO. TYPE OF ORDER ACTION SUMMARY CASE NAME
6/19/2018 CPAS 17-0077A Consent Order $1000 civil penalty DLLR v. Goldstein, Zugman, Weinstein & Poole, LLC
6/19/2018 CPAS 17-0077A Consent Order $1000 civil penalty DLLR v. Goldstein, Zugman, Weinstein & Poole, LLC
6/19/2018 CPAS 17-0085 Consent Order $500 civil penalty DLLR v. Michael Lim
6/19/2018 CPAS 17-0094 Consent Order $3000 civil penalty DLLR v. Terrill Garrison
6/19/2018 CPAS 17-0098 Consent Order $500 civil penalty DLLR v. Maureen Brown
6/19/2018 CPAS 18-0035 Consent Order $1500 civil penalty DLLR v. William T. Bush
8/9/2018 CPAS 17-0036 Consent Order $2000 civil penalty DLLR v. Steven G. Hirshenson
8/9/2018 CPAS 17-0078 Consent Order $1000 civil penalty DLLR v. Maurice F. Wallace
8/9/2018 CPAS 17-0079B Consent Order $2000 civil penalty DLLR v. Charles E. Posey
8/9/2018 CPAS 18-0002 Consent Order $2500 civil penalty DLLR v. Louis A. Sigalas
8/9/2018 CPAS 18-0013 Consent Order $1000 civil penalty DLLR v. Jennifer Truong
8/9/2018 CPAS 18-0045 Consent Order $2500 civil penalty DLLR v. Steven F. Perry
2017
DATE COMPLAINT NO. TYPE OF ORDER ACTION SUMMARY CASE NAME
1/25/2017 CPAS 17-0027 Consent Order Reprimand for continuing education audit deficiency; $5,000.00 civil penalty. Board of Public Accountancy v. Courtney Brooke Donato
3/7/2017 CPAS 15-0044 Consent Order Two-year suspension for continuing education audit deficiency; $5,000 civil penalty. Board of Public Accountancy v. Amy Mi
3/7/2017 CPAS 17-0025 Consent Order Reprimand for continuing education audit deficiency; $750.00 civil penalty. Board of Public Accountancy v. Allen Reed Himes
3/15/2017 CPAS 16-0045 Consent Order CPA firm was sanctioned by the US Securities and Exchange Commission. Firm was reprimanded and assessed a civil penalty in the amount of $1,000.00 Board of Public Accountancy v. Santos, Postal and Company, P.C.
4/4/2017 CPAS 16-0045 Consent Order This is a concurrent complaint filed against a CPA associated with Santos, Postal and Company, P.C. The individual was sanctioned by the US Securities and Exchange Commission. The licensee was suspended for the period April 4, 2017 through June 30, 2018 and assessed a civil penalty in the amount of $5000.00. Board of Public Accountancy v. Joseph A. Scolaro
4/4/2017 CPAS 17-0023 Consent Order Reprimand for continuing education audit deficiency; assessed a $3,000.00 civil penalty. Board of Public Accountancy v. Stuart Statland
5/2/2017 CPAS 17-0067 Consent Order Reprimand for continuing education audit deficiency; the Board assessed $500 Civil Penalty . Board of Public Accountancy v. Laurie R. Beyer
       
5/2/2017 CPAS 17-0028 Consent Order Suspension of license for 60 days for failure to comply with the Generally Accepted Auditing Standards (GAAS) as required by the Employees Retirement Income Security Act of 1974; the Board assessed civil penalty of $25,000. Board of Public Accountancy v. Ravi Narayan
5/2/2017 CPAS 15-0061 Consent Order Reprimand for continuing education audit deficiency; the Board assessed $1,000 Civil Penalty. Board of Public Accountancy v. Matilda Amayki
5/2/2017 CPAS 17-0056 Consent Order The Board assesseds a $2,500 civil penalty for continuing education audit deficiency. Board of Public Accountancy v. Nick Tsantakis
2016
DATE COMPLAINT NO. TYPE OF ORDER ACTION SUMMARY CASE NAME
1/16/2016 CPAS 15-0018 Final Order License revoked as a result of disciplinary action by the U.S. Securities and Exchange Commission Board of Public Accountancy v. Eugene M. Egeberg, III
8/2/2016 CPA 16-0042 Consent Order Voluntary revocation of license for failure to disclose criminal conviction in license reinstatement application; $1,000 civil penalty Board of Public Accountancy v. William Hoffman
9/13/2016 CPAS 16-0014 Final Order Assessed civil penalty of $5,000 for representation as a CPA although his license expired December 31, 1994. May not make representation as a CPA. Board of Public Accountancy v. Donald L. Abrecht
2015
DATE COMPLAINT NO. TYPE OF ORDER ACTION SUMMARY CASE NAME
4/8/2015 CPAS 15-0035 Consent Order Reprimand for continuing education audit deficiency; $1,000 Civil Penalty. Board of Public Accountancy v. Robert Lo
4/23/2015 CPAS 14-0040 Consent Order Reprimand for continuing education audit deficiency; $1,000 Civil Penalty. Board of Public Accountancy v. Frew Amare Gebreab
4/27/2015 CPAS 15-0043 Consent Order Surrender of License Board of Public Accountancy v. A. Conrad Austin
6/2/2015 CPAS 15-0037 Consent Order Reprimand for continuing education audit deficiency; $1000 Civil Penalty. Board of Public Accountancy v. Kevin Bradley
6/2/2015 CPAS 15-0027 Consent Order Reprimand for continuing education audit deficiency; license placed on inactive status; $170 Civil Penalty. Board of Public Accountancy v.James Depew
6/22/2015 CPAS 15-0050 Consent Order Reprimand for continuing education audit deficiency; $1,000 Civil Penalty. Board of Public Accountancy v. Karen Joseph
7/7/2015 CPAS - 14-0039 Final Order Sixty-day license supension for continuing education audit deficiency;$2,500 civil penalty. Board of Public Accountancy v. Richard E. Westbay
8/4/2015 CPAS LD 15-04-01 FInal Order License reinstatement appeal denied - Previously license was revoked Nathan A. Chapman, Jr., Petioner v. MD. Board of Public Accountancy
9/1/2015 CPAS 15-0017 Consent Order Reprimand for continuing education audit deficiency; $1,000 Civil Penalty. Board of Public Accountancy v. Bruce Leonard
9/16/2015 CPAS 15-0022 Consent Order Reprimand for continuing education audit deficiency; Failure to respond to official Board inquiry $3,500 Civil Penalty. Board of Public Accountancy v. Randy Stewart
9/16/2015 CPAS 15-0048 Consent Order Reprimand for continuing education audit deficiency; $1,000 Civil Penalty. Board of Public Accountancy v. Carol Dellapenna
10/6/2015 CPAS-15-0002 Consent Order License reprimanded for continuing education audit deficiency; $1,500 civil penalty. Board of Public Accountancy v. Rita Marie Reilly
10/20/2015 CPAS 16-0002 Consent Order Reprimand for continuing education audit deficiency; $750.00 civil penalty. Board of Public Accountancy v.Tracy L. Pruitt
11/3/2015 CPAS 14-0038 Final Order Reprimand for continuing education audit deficiency. Board of Public Accountancy v. Edgar Lugo
11/3/2015 CPAS 16-0003 Consent Order Reprimand for continuing education audit deficiency; $750.00 civil penalty. Board of Public Accountancy v. Barbara J. Trombley
11/11/2015 CPAS 15-0059 Consent Order Reprimand for continuing education audit deficiency; $750.00 civil penalty. Board of Public Accountancy v. Damon Sturniolo

2014
DATE COMPLAINT NO. TYPE OF ORDER ACTION SUMMARY CASE NAME
3/20/2014 CPAS 14-0005 Final Order Revocation of License Board of Public Accountancy v. Dale Hotz
6/5/2014 CPAS 14-0035 Consent Order Reprimand for continuing education audit deficiency; $1,000 Civil Penalty. Board of Public Accountancy v. Robin Booth
9/9/2014 CPAS 14-0009 Consent Order Revocation of License Board of Public Accountancy v. Gregory Lee Haymon
10/7/2014 CPAS 14-0028 Final Order Revocation of License Board of Public Accountancy v. Stephen E. Smith
11/20/2014 CPAS 14-0036 Consent Order Reprimand for continuing education audit deficiency; $750.00 Civil Penalty. Board of Public Accountancy v. Debra Lenhart Ellis

2013
DATE COMPLAINT NO. TYPE OF ORDER ACTION SUMMARY CASE NAME
10/1/2013 CPAS 13-0031 Final Order Reprimand; $10,000 Civil Penalty. Board of Public Accountancy v. Patricia O. Blackford

2011
DATE COMPLAINT NO. TYPE OF ORDER ACTION SUMMARY CASE NAME
2/2/2011 CPAS 11-0039 Consent Order Reprimand; $1,000 Civil Penalty Board of Public Accountancy v. Richard Drew Roomberg
3/23/2011 CPAS 11-0029 Consent Order Reprimand; $500 Civil Penalty Board of Public Accountancy v. Lawrence J. Myers
3/232011 CPAS 11-0038 Consent Order Reprimand; $250 Civil Penalty; Transfer to Inactive Status Board of Public Accountancy v. Martin P. Haines, Jr.

2010
DATE COMPLAINT NO. TYPE OF ORDER ACTION SUMMARY CASE NAME
8/3/2010 CPAS 10-0034 Consent Order Reprimand; Completion of 27 CPE hours; Audit of CPE claimed in next renewal; 4 hours of remedial CPE in ethics; $1,000 Civil Penalty Board of Public Accountancy v. Howard Charles Walton
09/03/2010 CPAS 08-0036 Final Order Reprimand; $2,500 Civil Penalty Board of Public Accountancy v. Sema Sickler
9/13/2010 CPAS 10-0032 Consent Order Reprimand; Transfer to Inactive Status, Completion of 31CPE hours and 8 hours of ethics CPE; Audit of CPE claimed in next renewal; $1,040 Civil Penalty Board of Public Accountancy v. Ines van Daleen Thornberg
10/5/2010 CPAS 10-0040 Final Order Revocation Board of Public Accountancy v. Andrew Walker
10/5/2010 CPAS 10-0005 Consent Order Suspension; Ordered to obtain 27 hours of qualifying CPE, $250 Civil Penalty Board of Public Accountancy v. Lister Chua
10/20/2010 CPAS 11-0013 Consent Order Reprimand; Transfer to Inactive Status; Audit of CPE claimed in next renewal; 4 hours of remedial CPE in ethics; $800 Civil Penalty Board of Public Accountancy v. Herbert Stanford Cohen
10/20/2010 CPAS 11-0015 Consent Order Reprimand; Transfer to Inactive Status; Audit of CPE claimed in next renewal; $500 Civil Penalty Board of Public Accountancy v. Pei Pei Tzeng
10/20/2010 CPAS 11-0017 Consent Order Reprimand; 8 hours of Remedial CPE; Audit of CPE claimed in next renewal; $1,000 Civil Penalty Board of Public Accountancy v. George Michael Haris
10/20/2010 CPAS 11-0020 Consent Order Reprimand; 8 hours of Remedial CPE; Audit of CPE claimed in next renewal; $1,000 Civil Penalty Board of Public Accountancy v. George Francis Franzak, Jr.
10/20/2010 CPAS 11-0021 Consent Order Reprimand; 8 hours of remedial CPE in ethics; Audit of CPE claimed in next renewal; $1,000 Civil Penalty Board of Public Accountancy v. Llewellen A. Coombs
11/1/2010 CPAS 11-0023 Consent Order Reprimand; Transfer to Inactive Status;12 hours of Remedial CPE, Audit of CPE claimed in next renewal; $1,000 Civil Penalty Board of Public Accountancy v. Michael Osaghae
11/1/2010 CPAS 10-0025 Consent Order Reprimand; 8 Hours of Remedial CPE; $1,500 Civil Penalty Board of Public Accountancy v. Nicholas J. Mashinski
11/1/2010 CPAS 11-0030 Consent Order Reprimand; Transfer to Inactive Status; Audit of CPE claimed in next reinstatement renewal;$1,000 Civil Penalty Board of Public Accountancy v. Constantine Harry Tseronis
11/10/2010 CPAS 11-0014 Consent Order Reprimand, 8 hours of remedial CPE in Ethics; Audit of CPE claimed in next renewal; $1,000 Civil Penalty Board of Public Accountancy v. Susan Lentzner Cunningham
11/10/2010 CPAS 11-0016 Consent Order Reprimand; Transfer to Inactive Status; Audit of CPE claimed in next renewal; $1,000 Civil Penalty Board of Public Accountancy v. Michael Francis Hinkle
11/22/2010 CPAS 11-0036 Consent Order Reprimand; $1.000 Civil Penalty Board of Public Accountancy v. David Richard Engle
12/9/2010 CPAS 11-0022 Consent Order Reprimand; $1,000 Civil Penalty Board of Public Accountancy v. Benjamin Bahman Abedine
12/9/2010 CPAS 11-0019 Consent Order Reprimand; $500.00 Civil Penalty Board of Public Accountancy v. Paula Joan Starr
12/11/2010 CPAS 11-0043 Consent Order Reprimand; $1,000 Civil Penalty Board of Public Accountancy v. Joseph H. Mertes
12/13/2010 CPAS 11-0044 Consent Order Reprimand; License status changed to Inactive; $1,000 Civil Penalty Board of Public Accountancy v. Darian Sump
12/22/2010 CPAS 11-0028 Consent Order Reprimand; $250 Civil Penalty Board of Public Accountancy v. Earlene Seide

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