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 dollars ($1,000) 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.
4.2.2 Respondent shall pay the Board the amount of five hundred dollars ($500) 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 eight (8) hours of CPE covering purchases and sales of business entities as it relates to tax preparation. This CPE must be completed and documentation submitted to the Board within 90 days.
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. 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. 1.1 Within two business days of the Effective Date, the parties shall present to the Court an Agreed Order which attaches the Agreement and provides for the Court retaining jurisdiction to enforce the Agreement. A copy of the proposed Agreed Order is attached hereto as Exhibit A. The entry of the attached Agreed Order is a material condition of the Agreement, and without entry of such an Agreed Order the Agreement shall be null and void.
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 shall pay the Board a fine in the amount of five thousand dollars ($5,000) within 30 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 one thousand dollars ($1,000) to reimburse the Board’s investigative and legal costs within 30 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 Revocation of Respondent’s individual CPA license.
4.2.4 Dissolution of Respondent’s CPA firm license.
4.2.5 Prior to the Board considering any future application from Respondent, he must:
4.2.5.1 Not apply for a license for a minimum of three years from the date of this order.
4.2.5.2 Satisfy the requirements set forth in WAC 4-30-126, including subsections (4) and (5).
4.2.5.3 Qualify for the CPA exam as an initial candidate.
4.2.5.4 Retake and pass the CPA exam. I, Xxxxxx X. Xxxxxxx, certify that I have read this Consent Agreement in its entirety, and that I fully understand and agree to all of it and that it may be presented to the Board without my appearance. If the Board accepts the Consent Agreement, I understand that I will receive a signed copy. DATED this day of _, 2022.
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. 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.
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 individual CPA license is revoked.
4.2.2 The Board shall not consider any application from Respondent until Respondent complies with the following:
4.2.2.1 A minimum of five years have passed from the effective date of this Consent Agreement.
4.2.2.2 Respondent has retaken, and passed, the CPA examination as a new candidate.
4.2.2.3 Respondent has paid the Board a fine in the amount of two thousand dollars ($2,000).
4.2.2.4 Respondent has paid the Board the amount of seven hundred fifty ($750) to reimburse the Board’s investigative and legal costs.
4.2.2.5 Respondent has, in addition, paid all fines and fees imposed by ACB-1479.
I, Xxxxx X. Xxxxxx, certify that I have read this Consent Agreement in its entirety, and that I fully understand and agree to all of it and that it may be presented to the Board without my appearance. If the Board accepts the Consent Agreement, I understand that I will receive a signed copy.
