The Board has completed the following disciplinary actions during 2013:
Godwin, Audrey L., Renton, WA. December 18, 2013.
Violations: Failure to comply with an Order of the Board.
Sanctions: Respondent agrees not to request reinstatement of her lapsed CPA license.
Harris, Darryl L., Kent, WA. October 7, 2013.
Violations: Violated WAC 4-30-046 due to the IRS finding the respondent in violation of 6694(b) Internal Revenue Code for Understatement of Taxpayer's Liability Due to Willful or Reckless Conduct of Tax Return Preparer.
Sanctions: Respondent must (a) Pay a $750 fine; (b) Reimburse the Board $250 for investigative and legal costs; and (c) Complete 20 hours of Continual Professional Education including IRS Circular 230 and penalty provisions of the IRS.
Parent, Myrtle M., Walla Walla, WA. September 9, 2013.
Violation: Allowing a non-CPA to work under her license without supervision, causing tax return errors that resulted in financial harm to the client, and failing to respond to communication from the Washington State Board of Accountancy.
Sanctions: Revocation of both Parent’s individual license to practice public accounting and of Parent’s firm license. Parent must: (a)Pay a $1500 fine; (b)Reimburse the Board $750 for investigative and legal costs; and (c) document restitution in the amount of $923 to Patrick O’Connor. Parent may not use the CPA title or hold out for the practice of public accounting as a CPA. Parent may not affix her name or her firm name to any report prescribed by professional standards.
Cheung, Kit Ying, Hong Kong. January 15, 2013.
Violation: Failure to complete Continuing Professional Education (CPE) required for renewal.
Sanctions: Stayed suspension of Cheung’s inactive CPA certificate. The stay of the suspension is conditioned on the CPA-Inactive’s payment of a $500 fine, reimbursement of $250 to the Board for investigative and legal costs, completion of four hours of Board approved CPE in Washington State ethics to be carried back to the 2009/2011 reporting period.
Ovist, Roy D., Lakewood, Washington. January 1, 2013.
Violation: Ovist failed to timely remit payroll tax withholdings for his CPA firm to the Internal Revenue Service during 2008, 2009, and 2010.
Sanctions: Suspension of Ovist’s CPA certificate and licenses to practice public accounting in Washington State. Before the Board will consider a reinstatement application, Ovist must (1) submit a complete reinstatement application with required fee and continuing professional education (CPE); (2) reimburse the Board $250 for investigative and legal costs; and (3) demonstrate to the Board’s satisfaction the he has paid the past due payroll taxes, interest, and late payment penalty to the IRS in full or is current on any IRS approved installment plan. Ovist may not use the CPA title or hold out for the practice of public accounting as a CPA while under suspension.