Agreed Order. 4.1 Respondent consents to the entry of this Consent Agreement and has waived any right to a hearing.
4.2 Pursuant to RCW 18.04.295, the Board has the power to impose discipline. Based on the preceding Stipulated Facts and Conclusions of Law, the Board and Respondent agree to the following:
4.2.1 Respondent shall pay the Board a fine in the amount of four thousand dollars ($4,000).
4.2.2 Respondent shall pay the Board the amount of two thousand dollars ($2,000) to reimburse the Board's investigative and legal costs.
4.2.3 The amounts due from Paragraphs 4.2.1 and 4.2.2 shall be made in twelve installments of five hundred dollars ($500) per month, to be received no later than the last date of each month. Each payment shall be made payable to the Washington State Board of Accountancy and remitted to the Washington State Board of Accountancy at PO Box 9131, Olympia, WA 98507-9131.
4.2.4 Respondent shall complete a four hour Washington State board approved ethics course within 90 days. A certificate of completion must be provided to the Board within 30 days of course completion. This course may not count towards any CPE requirements with the Board, and must be a different provider than the ethics course used to meet CPE requirements.
4.2.5 Respondent shall complete eight hours covering practice management within 90 days. A certificate of completion must be provided to the Board within 30 days of course completion.
4.2.6 Respondent's individual CPA license shall be suspended for three years.
4.2.6.1 The individual CPA license suspension shall be stayed.
4.2.6.2 Should Respondent fail to comply with all terms of this Agreement, or commit further violations of Chapter 18.04 RCW and/or Title 4 WAC, then the stay shall be lifted, and the three year suspension imposed beginning on the date the stay was lifted.
4.2.7 Respondent's firm CPA license shall be revoked through dissolution.
4.2.7.1 Respondent shall not perform or offer to perform attest or compilation services as defined by RCW 18.04.025 for three years from the date of this agreement.
Agreed Order. 4.1 Respondent consents to the entry of this Agreement and has waived any right to a hearing.
4.2 Pursuant to RCW 18.04.295, the Board has the power to impose discipline. Based on the preceding Stipulated Facts and Conclusions of Law, the Board and Respondent agree to the following:
4.2.1 Respondent shall pay the Board a fine in the amount of one thousand five hundred dollars ($1,500) within 90 days of the service of this Agreement. Such fine shall be made payable to the Washington State Board of Accountancy and remitted to the Washington State Board of Accountancy at PO Box 9131, Olympia, WA, 98507- 9131.
4.2.2 Respondent shall pay the Board the amount of seven hundred fifty hundred dollars ($750) to reimburse the Board’s investigative and legal costs within 90 days of the service of this Agreement. Such reimbursement shall be made payable to the Washington State Board of Accountancy and remitted to the Washington State Board of Accountancy at PO Box 9131, Olympia, WA 98507-9131.
4.2.3 Respondent shall complete four (4) hours of CPE covering practice management, and four (4) hours covering professional development. This CPE must be completed and documentation submitted to the Board within 90 days. This CPE may not be counted towards CPE renewal requirements.
Agreed Order. This cause coming to be heard on the parties’ Agreed Motion to Stay, the Court being fully advised in the premises, IT IS HEREBY ORDERED THAT:
Agreed Order. This matter having come before the Court pursuant to Plaintiffs motion, and the Court being fully advised in the premises, IT IS HEREBY ORDERED that this action is dismissed with prejudice. The court shall retain jurisdiction to reinstate this action and to enter a judgment pursuant to the parties' settlement agreement dated May 9, 2000. ------------------------------------- Circuit Judge Xxxxx X. Xxxxxx Xxxxx X. Xxxxxxxx Poznak Law Firm Ltd. 0000 Xxxxxxx Xxxx, Xxxxx 000 Xxx Xxxxx, XX 00000-0000 Xxxx Co. Atty. No: 33635 IN THE CIRCUIT COURT OF XXXX COUNTY, STATE OF ILLINOIS COUNTY DEPARTMENT, CHANCERY DIVISION (GENERAL) XXXXXX XXXXXXX FAMILY LIMITED ) PARTNERSHIP, a Wisconsin limited ) partnership, ) ) Plaintiff ) ) v. ) Xx. 00 XX 00000 ) XXXXX X. XXXXXXXX, XXXXXXXX X. ) XXXXXX, SONOMA HOLDING CORP., ) an Illinois corporation, and SHC CORP., an Illinois ) corporation. ) ) Defendants )
Agreed Order. Respondent consents to the entry of this Agreement and has waived any right to a hearing. Pursuant to RCW 18.04.295, the Board has the power to impose discipline. Based on the preceding Stipulated Facts and Conclusions of Law, the Board and Respondent agree to the following:
Agreed Order. 1.1 Respondent consents to the entry of this Agreement and has waived any right to a hearing.
1.2 Pursuant to RCW 18.04.295, the Board has the power to impose discipline. Based on the preceding Stipulated Facts and Conclusions of Law, the Board and Respondent agree to the following:
1.2.1 Respondent shall pay the Board a fine in the amount of two thousand dollars ($2,000).
1.2.2 Respondent shall pay the Board the amount of one thousand dollars ($1,000) to reimburse the Board’s investigative and legal costs.
1.2.3 The payments in paragraphs 4.2.1 and 4.2.2 are due within 30 days of the service of this Agreement. They shall be made payable to the Washington State Board of Accountancy and remitted to PO Box 24281, Seattle, WA, 98124-0281.
1.2.4 Respondent shall complete the Center for Public Trust Ethical Leadership course (NASBA-hosted course) to be completed within 90 days of the service of this Agreement. Documentation of completion shall be submitted to the Board no later
Agreed Order. 4.1 Respondent consents to the entry of this Agreement and has waived any right to a hearing.
4.2 Pursuant to RCW 18.04.295, the Board has the power to impose discipline. Based on the preceding Stipulated Facts and Conclusions of Law, the Board and Respondent agree to the following:
4.2.1 Respondent shall pay the Board a fine in the amount of thirty thousand dollars ($30,000) within 90 days of the service of this Agreement. Such fine shall be made payable to the Washington State Board of Accountancy and remitted to the Washington State Board of Accountancy at DES-SAFS Agencies, PO Box 24281, Seattle, WA 98124-0281.
4.2.2 Respondent shall pay the Board the amount of three thousand dollars ($3,000) to reimburse the Board’s investigative and legal costs within 90 days of the service o this Agreement. Such reimbursement shall be made payable to the Washington State Board of Accountancy and remitted to the Washington State Board of Accountancy at DES-SAFS Agencies, PO Box 24281, Seattle, WA 98124-0281.
4.2.3 The leadership of Respondent’s team in their Washington State office that oversee public company audits shall complete the NASBA Center for Public Trust Ethical Leadership training course within 90 days of the service of this Agreement. These individuals were not involved in the conduct at issue in the SEC Order.
4.2.3.1 Respondent shall provide a list of the applicable individuals’ names to the Board within 30 days of the service of this Agreement.
Agreed Order. 1.1 Respondent consents to the entry of this Agreement and has waived any right to a hearing. Pursuant to RCW 18.04.295, the Board has the power to impose discipline. Based on the preceding Stipulated Facts and Conclusions of Law, the Board and Respondent agree to the following:
1.1.1 Respondent’s CPA license shall be revoked.
1.1.2 Prior to the Board considering any future application from Respondent, he must:
1.1.2.1 Not apply for a license for a minimum of three years from the date of this order.
1.1.2.2 Pay the Board a fine in the amount of fifteen thousand dollars ($15,000).
1.1.2.3 Satisfy the requirements set forth in WAC 4-30-126, including subsections (4) and (5).
1.1.2.4 Qualify for the CPA exam as an initial candidate.
1.1.2.5 Retake and pass the CPA exam.
1.1.3 Respondent shall make the payment below within 30 days of service of this Agreement, made payable to the Washington State Board of Accountancy and remitted to PO Box 24281, Seattle, WA, 98124-0281.
1.1.3.1 Reimbursement of the Board’s legal and investigative costs in the amount of one thousand five hundred dollars ($1,500).
1.1.4 The payments in paragraphs 4.2.1 and 4.2.2 are due within 30 days of service of this Agreement. They shall be made payable to the Washington State Board of Accountancy and remitted to PO Box 24281, Seattle, WA, 98124-0281.
1.1.5 Respondent may not hold out as a CPA in Washington State unless he holds a Washington State CPA license.
Agreed Order. 4.1 Respondent consents to the entry of this Agreement and has waived any right to a hearing.
4.2 Pursuant to RCW 18.04.295, the Board has the power to impose discipline. Based on the preceding Stipulated Facts and Conclusions of Law, the Board and Respondent agree to the following:
4.2.1 Respondent shall complete a Board approved peer review as required in the April 2019 renewal application no later than six months after the date of this Agreement. Respondent shall submit documentation of completion to the Board no later than thirty days after the date of completion. This peer review will not be satisfy the requirements for any other peer review period or application.
4.2.2 The Board shall not permit Respondent any peer review extension for a period of four years from the date of this Agreement.
4.2.3 Respondent shall pay the Board a fine in the amount of two thousand dollars ($2,000) within 90 days of the service of this Agreement. Such fine shall be made payable to the Washington State Board of Accountancy and remitted to the Washington State Board of Accountancy at PO Box 9131, Olympia, WA, 98507- 9131.
4.2.4 Respondent shall pay the Board the amount of seven hundred fifty ($750) to reimburse the Board’s investigative and legal costs within 90 days of the service of this Agreement. Such reimbursement shall be made payable to the Washington State Board of Accountancy and remitted to the Washington State Board of Accountancy at PO Box 9131, Olympia, WA 98507-9131.
4.2.5 If Respondent fails to comply with any term of this Agreement, Respondent’s CPA firm license shall be immediately revoked through dissolution.
4.2.5.1 If Respondent’s CPA firm license is revoked, the Board shall not consider any firm application from Respondent until a minimum of three years have passed since the date of the revocation.
Agreed Order. 4.1 Respondent consents to the entry of this Agreement and has waived any right to a hearing.
4.2 Pursuant to RCW 18.04.295, the Board has the power to impose discipline. Based on the preceding Stipulated Facts and Conclusions of Law, the Board and Respondent agree to the following:
4.2.1 Respondent’s Washington State CPA license is immediately revoked.
4.2.2 The Board will not consider any application from Respondent until the following:
4.2.2.1 At least three years have lapsed since the date of this Consent Agreement.
4.2.2.2 The respondent has retaken and passed the CPA exam to be considered as a new initial applicant.
4.2.3 Respondent shall complete the Ethical Leadership Training Program as administered by NASBA Center of Public Trust within 60 days of the date of this Consent Agreement. Respondent is responsible for the cost of the course.
4.2.4 Respondent shall pay the Board a fine in the amount of two thousand five hundred dollars ($2,500) within 90 days of the service of this Agreement. Such fine shall be made payable to the Washington State Board of Accountancy and remitted to the Washington State Board of Accountancy at PO Box 9131, Olympia, WA, 98507- 9131.
4.2.5 Respondent shall pay the Board the amount of one thousand dollars ($1,000) to reimburse the Board’s investigative and legal costs within 90 days of the service of this Agreement. Such reimbursement shall be made payable to the Washington State Board of Accountancy and remitted to the Washington State Board of Accountancy at PO Box 9131, Olympia, WA 98507-9131.