Following are actions taken by the Accountancy
Board as a result of formal hearings conducted under Chapter
119 of the Ohio Revised Code. Several hundred individuals per year are
also the subject of disciplinary action due to various compliance
violations, but those individuals are not
included on this page. Please check this Web site or call the Accountancy
Board office if you have a question concerning the license
status of any Ohio CPA or PA. Our telephone number is 1-614-466-4135.
| NAME |
OHIO REVISED CODE VIOLATION |
BOARD ACTION |
DATE |
| Robert K. Acheampong, CPA. |
4701.16(A)(5)-Theft of public money, property, or records. |
CPA certificate and firm registration revoked. |
2005 Jun 6 |
| Carol J. Ackerman, CPA. |
4701.16(A)(4)-Failure to comply with continuing education verification requirements. |
Fine of $500. |
2006 July 21 |
| Mark A. Adkins, CPA. |
4701.16(A)(4)-Failure to respond to Board communications and failure to comply with continuing education verification requirements. |
Fine of $500. |
2004 Apr 23 |
| James R. Ahrns, Jr., CPA. |
4701.16(A)(8)-Denied the privilege of appearing or practicing before the SEC for two years. |
CPA certificate revoked. Board reinstatement granted. |
2008 Sep 26 |
| Richard H. Albers, CPA. |
4701.16(A)(4) and (A)(10)-Failure to comply
with continuing education requirements. |
CPA certificate revoked. |
2001 Oct 25 |
| Alex & Company. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $1,500. |
2006 Jun 9 |
| Prentice Alexander, CPA. |
4701.16(A)(9), (A)(11)-Failure to comply with firm registration requirements; failure to obtain Ohio permit. |
CPA certificate revoked; revocation stayed pending completion of firm registration, Ohio permit, and continuing education requirements by December 31, 2004, plus payment of a $1,000 fine. CPA certificate revoked 2005/02/15. |
2004 Sep 10 |
| Michelle A. Alvaro, CPA. |
4701.16(A)(10)-Conduct discreditable to a holder of an Ohio registration as a result of her resignation from the Ohio Bar with discipline pending. |
CPA certificate revoked. |
2006 Jan 30 |
| William P. Ambrose, CPA. |
4701.16(A)(1)-Fraud or deceit in obtaining a license. |
Fine of $1,000 |
2008 Jun 27 |
| Craig A. Andrews, CPA. |
4701.16(A)(4)-Failure to respond to Board communications. |
CPA certificate revoked. Board reinstatement granted. |
2008 Dec 16 |
| Richard J. Anthony, CPA. |
4701.16(A)(4)-Failure to respond to Board communications and failure to comply with continuing education verification requirements. |
Fine of $2,230. |
2006 May 5 |
| David M. Arenberg, CPA. |
4701.16(A)(4)-Failure to respond to Board communications. |
Fine of $500. |
2007 Sep 28 |
| Bruce H. Arps, CPA. |
4701.16(A)(5)-Convicted of aggravated theft. |
CPA certificate indefinitely suspended. |
1992
Feb 3 |
| Linda S. Ashworth, CPA. |
4701.16(A)(4)-Failure to respond to Board communications
and failure to comply with continuing education verification
requirements. |
CPA certificate and Ohio permit revoked. |
2005 Apr 22 |
| Austin & Associates, Inc. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $500. |
2003 Jun 24 |
| P. Thomas Austin, CPA |
4701.16(A)(1)-Failure to verify continuing
education. |
Fine of $100. |
2002 Aug 2 |
| Azar, Kenneth Jr., CPA. |
4701.16(A)(5)-Wire fraud; bank fraud. |
CPA certificate revoked. |
2001 Oct 25 |
| Mark D. Bailey, CPA. |
4701.16(A)(5)-Convicted of receiving stolen
property. |
CPA certificate revoked. |
2001 Apr 24 |
| Royal H. Barber, Jr., CPA. |
4701.16(A)(9)-Failure to obtain an Ohio permit. |
Fine of $500. |
2005 Aug 5 |
| Royal H. Barber, Jr., CPA/Royal Barber & Co. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
CPA certificate and firm registration revoked. |
2007 Aug 10 |
| Brian C. Barnes, CPA. |
4701.16(A)(4)-Failure to respond to Board communications. |
Fine of $500. |
2004 Oct 29 |
| Brian C. Barnes, CPA. |
4701.16(A)(4)-Failure to respond to Board communications. |
CPA certificate and Ohio permit revoked. |
2005 Apr 22 |
| Richard Edwin Barnes, CPA. |
4701.16(A)(4), A(1)-Failure to respond to Board communications; fraud or deceit in obtaining a license. |
Fine of $1,000. |
2004 Oct 29 |
| Richard Edwin Barnes, CPA |
4701.04(A)(4)-Failure to respond to Board communications. |
Fine of $2,500. |
2006 May 5 |
| Richard Edwin Barnes, CPA and Variable Accounting Services |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
CPA certificate and firm registration revoked. |
2006 Jun 9 |
| James F. Bates, Jr., CPA. |
4701.16(A)(5)-Convicted of two counts of theft. |
CPA certificate revoked. |
2008 Aug 8 |
| Ronald Beach, CPA. |
4701.16(A)(4), (A)(1)-Failure to respond to Board communications,
fraud or deceit in obtaining a license. |
CPA certificate revoked. |
2003 Nov 3 |
| Jeffrey A. Beerman/Beerman Accounting. |
4701.16(A)(4)-Failure to respond to Board communications. |
CPA certificate and firm registration revoked. |
2007 Nov 9 |
| Mark A. Beeson, CPA. |
4701.16(A)(10)-Suspended by AICPA for SEC violation. |
CPA certificate revoked. |
2009 Apr 17 |
| Theodore L. Beistel, CPA |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Stay of revocation, Fine of $1,000. |
2004 Jun 11 |
| Daniel P. Belda, CPA. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
CPA certificate and firm registration revoked. Board reinstatement
granted; currently in good standing. |
2001 Sep 5 |
| William R. Bertemes, CPA. |
4701.16(A)(5)-Convicted of obstruction of justice. |
Stay of revocation, Fine of $1,000. |
2008 Dec 16 |
| Andrew R. Bevan, CPA. |
4701.16(A)(4)-Failure to respond to Board communications. |
Fine of $1,000. |
2003 Sep 15 |
| Edward Biesiada, CPA |
4701.16(A)(2)-Gross negligence in the practice
of public accounting. |
CPA certificate revoked. |
2002 Nov 1 |
| Dennis M. Boiarski, CPA. |
4701.16(A)(1)-Fraud or deceit in obtaining an Ohio permit. |
CPA certificate revoked. Revocation order suspended by Ashtabula County Common Pleas Court 7/29/2009. |
2009
Jul 10 |
| Gregory J. Bosl, CPA. |
4701.16(A)(5)-Convicted of aggravated theft and forgery. |
CPA certificate revoked. |
2007 Aug 10 |
| Timothy M. Bourke, CPA. |
4701.16(A)(5)-Convicted of theft. |
CPA certificate revoked. Board reinstatement granted; license expired 2005/12/31. |
1996
Aug 5 |
| Ronald Lee Boyer, CPA. |
4701.16(A)(3), (A)(11)-Unlawful practice; failure to comply with firm registration requirements. |
CPA certificate revoked. |
2007 Nov 9 |
| Bramlage & Company. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $2,000 |
2006 Jun 9 |
| Joe A. Brand, CPA. |
4701.16(A)(5)-Convicted of forging IRS documents. |
CPA certificate revoked. |
1998 May 4 |
| Charles E. Brown, CPA. |
4701.16(A)(5)-Convicted of gross sexual
imposition. |
CPA certificate revoked. Fined $1,000. |
1996 Dec 10 |
| David Scott Brown, CPA/Brown Accounting. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
CPA certificate and firm registration revoked. Board reinstatement granted; currently in good standing. |
2007 Aug 10 |
| Gerald James Brown, PA. |
4701.16(A)(4) and (A)(1)-Failure to respond to Board communications; failure to comply with continuing education verification requirement; fraud or deceit in obtaining an Ohio permit. |
PA registration revoked. |
2005 Dec 13 |
| James F. Browske, CPA. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
CPA certificate revoked. |
2003 Apr 28 |
| Thomas Buckley, CPA. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
Fine of $500. |
2002 Aug 2 |
| Lawrence J. Budenz, CPA. |
4701.16(A)(6)-Convicted of fraud and embezzlement. |
CPA certificate revoked. |
1996 Mar 11 |
| F. Allen Buettner, CPA. |
4701.16(A)(9), (A)(11), (A)(3)-Failure to comply with firm registration requirements, failure to obtain Ohio permit, unlawful practice. |
CPA certificate revoked. |
2007 Jun 15 |
| James A. Burden, CPA. |
4701.16(A)(4) and (A)(1)-Failure to comply with continuing education verification requirement; fraud or deceit in obtaining an Ohio permit. |
Fine of $1,430. |
2007 Sep 28 |
| John Burnett, CPA. |
4701.16(A)(1)-Failure to verify continuing
education. |
CPA certificate revoked. |
2002 Aug 2 |
| Claude C. Butler, CPA. |
4701.16(A)(4)-Failure to respond to Board communications
and failure to comply with continuing education verification
requirements. |
Fine of $1,000. |
2005 Apr 22 |
| Cathy L. Buzolith, CPA. |
4701.16(A)(9)-Failure to obtain an Ohio permit. |
CPA certificate revoked. |
2005 Aug 5 |
| Cynthia M. Caldwell, CPA/Caldwell & Company. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
CPA certificate and firm registration revoked. Board reinstatement granted; currently in good standing. |
2007 Aug 10 |
| Phillip L. Caldwell, CPA. |
4701.16(A)(5)-Convicted of conspiracy to commit a crime against the United States. |
CPA certificate revoked. |
2005 Oct 14 |
| Pamela B. Callow, CPA. |
4701.16(A)(5)-Convicted of aiding and abetting
wire fraud. |
CPA certificate revoked. Board reinstatement granted; currently in good standing. |
1998 Jan 30 |
| Richard W. Canestraro, CPA. |
4701.16(A)(5)-Aiding in a bribery conspiracy. |
Surrender of CPA certificate accepted. |
2002 Nov 1 |
| James A. Capwill, CPA. |
4701.16(A)(5)-Convicted of wire fraud, tax evasion, and
mail fraud. |
CPA certificate revoked. |
2003 Jun 24 |
| David M. Carmichael, PA. |
4701.16(A)(5)-Convicted of selling unregistered
securities. |
PA registration revoked. |
1996 Aug 05 |
| Daniel L. Carozza, CPA |
4701.16(A)(5)-Convicted of conducting an
illegal gambling business and engaging in a monetary transaction
in property derived from a specified unlawful activity & aiding
and abetting same. |
CPA certificate revoked. |
2001 Apr 24 |
| Bruce P. Carr, CPA. |
4701.16(A)(4)-Failure to respond to Boad inquiries concerning
complaint. |
CPA certificate revoked. |
2003 Jan 31 |
| Jeffry H. Casey, CPA. |
4701.16(A)(5)-Convicted of theft. |
CPA certificate revoked; revocation stayed pending payment
of $1,000 fine and one year probation. |
2003 Apr 28 |
| Gary D. Cerasi, CPA. |
4701.16(A)(5)-Convicted of bank fraud. |
Fine of $1,000. |
2007 Aug 10 |
| Kelly A. Charvat, CPA. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
CPA certificate and firm registration revoked. |
2006 Jun 9 |
| P. Victor Clark, CPA. |
4701.16(A)(1)-Fraud or deceit in obtaining an Ohio permit. |
Fine of $2,200; completion of Board PSR course. |
2009
Jul 10 |
| Douglas R. Coates, CPA. |
4701.16(A)(8)-Denied the privilege to practice
before the SEC. |
CPA certificate revoked. |
1998 Jan 30 |
| Michael D. Cole, CPA. |
4701.16(A)(5)-Convicted of conspiracy to engage in a pattern of corrupt activity. |
CPA certificate revoked. |
2006 Sep 11 |
| Gary W. Collier, CPA. |
4701.16(A)(5)-Convicted of making a false statement on an income tax return. |
CPA certificate revoked. |
2006 Oct 20 |
| David L. Cook, CPA (DOB 1943) |
4701.16(A)(4), (A)(9), (A)(11)-Failure to comply with
firm registration requirements; failure to obtain Ohio
permit; failure to respond to Board communications. |
Fine of $5,000. |
2004 Jan 30 |
| David L. Cook, CPA (DOB 1943). |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $5,000. |
2007 Apr 27 |
| Anthony J. Cordillo, CPA. |
4701.16(A)(4) and (A)(1)-Failure to respond to Board communications; failure to comply with continuing education verification requirement; fraud or deceit in obtaining an Ohio permit. |
Stay of revocation, Fine of $1,000. |
2004 Apr 23 |
| Patrick J. Cox, CPA. |
4701.16(A)(10)-SEC barred Mr. Cox from association with any investment adviser & revoked the license of his investment advisory firm; SEC assessed Mr. Cox a $120,000 penalty. |
CPA certificate revoked. |
2007 Aug 10 |
| Cozza and Steuer. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $500. |
2006 Jun 9 |
| James P. Crosby, CPA |
4701.16(A)(5)-Convicted of aggravated theft. |
PA registration revoked. |
1992
Feb 3 |
| Ronald R. Cross/Cross & Associates. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $2,000. |
2007 Apr 27 |
| Alan B. Crow, CPA. |
4701.16(A)(3)-Unlawful practice; 4701.16(A)(9)-Failure to obtain an Ohio permit. |
CPA certificate revoked. |
2009 May 29 |
| James J. Csaszar, CPA. |
4701.16(A)(4)-Violation of the auditing
standards. |
CPA certificate revoked. |
2002 Nov 1 |
| Gene T. Cummings, CPA |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Stay of revocation, Fine of $1,000, firm registration
requirements due by August 31, 2004. CPA certificate
and firm registration revoked 2004/09/10. Board reinstatement
granted; currently in good standing. |
2004 Jun 11 |
| Don R. Davis, CPA. |
4701.16(A)(4)-Failure to return client records in a timely
manner. |
Fine of $500. |
2003 Apr 28 |
| William C. Dawkins, CPA. |
4701.16(A)(11)-Failure to comply with peer review requirements. |
Surrender of firm registration accepted. |
2006 Dec 12 |
| Charles R. Dawson, CPA. |
4701.16(A)(5)-Convicted of filing false
tax returns. |
CPA certificate revoked. |
1990
Jul 30 |
| Mario De Sensi, CPA. |
4701.16(A)(4)-Failure to comply with continuing education verification. |
Fine of $1,000. |
2006 May 5 |
| David A. DeLaat, CPA. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $1,000. |
2003 Jun 24 |
| John P. Delaney, CPA. |
4701.16(A)(10)-Conduct discreditable to the public accounting profession arising from an SEC order. |
CPA certificate revoked. |
2004 Apr 23 |
| Sandra K. Dennison, CPA. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Stay of revocation; Fine of $1,000; completion of Board PSR course. |
2009 May 29 |
| Murray B. Diamond, CPA. |
4701.16(A)(9) & (A)(11)-Failure to obtain a firm
registration. |
Fine of $500. |
2003 Jun 24
|
| Anton P. Dolenc, CPA. |
4701.16(A)(3), (A)(9), (A)(11)-Failure to comply with firm registration requirements, unlawful practice. |
Fine of $500. |
2005 Oct 14 |
| Cedric F. Dorcas, CPA. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
CPA certificate and firm registration revoked. |
2001 Sep 5 |
| Todd A. Dougherty, CPA. |
4701.16(A)(4)-Failure to respond to Board communications and failure to comply with continuing education verification requirements. |
Fine of $500. |
2004 Apr 23 |
| Michael R. Doyle, CPA. |
4701.16(A)(1)-Fraud or deceit in obtaining an Ohio permit. |
CPA certificate revoked. |
2008 Aug 8 |
| Charles C. Drake, CPA. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $1,000. |
2007 Nov 9 |
| Edward E. Dudley, Sr., CPA. |
4701.16(A)(4)-Violation of the attestation
standards; 4701.16(A)(11)-Failure to properly register
as an attest firm. |
Attestion standards: 32 extra hours CPE
credit in attest standards, to be completed by 12/31/02;
Firm registration: Fine of $500, registration as an attest
firm, and renewal by 10/31/03 including peer review. |
2002 Apr 26 |
| Frank Dugovich, CPA. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
Fine of $1,000. |
2002 Aug 2 |
| Frank Dugovich, CPA. |
4701.16(A)(3), (A)(9), (A)(11)-Failure to comply with firm registration requirements, failure to obtain Ohio permit, unlawful practice. |
CPA certificate and firm registration revoked. |
2005 Aug 5 |
| Eckert & Eckert. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $1,000. |
2005 Jun 6 |
| Michael S. Edelen, CPA. |
4701.16(A)(5)-Convicted of attempted child prostitution. |
CPA certificate revoked. |
2004 Oct 29 |
| Douglas R. Edwards, CPA. |
4701.16(A)(4), (A)(1)-Failure to respond to Board communications; failure to comply with continuing education verification requirement; fraud or deceit in obtaining an Ohio permit. |
CPA certificate revoked. Board reinstatement granted; currently in good standing. |
2006 July 21 |
| Robert Elias & Associates. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
Fine of $1,000. |
2002 Aug 2 |
| Robert F. Elias, CPA. |
4701.16(A)(5)-Convicted of failure to file an income tax return and attempting to evade or defeat tax. |
CPA certificate revoked. Board reinstatement granted; currently in good standing. |
2004 Dec 14 |
| Ellender Financial Services. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $500. |
2003 Jun 24 |
| Justine T. Everett, CPA. |
4701.16(A)(5)-Convicted of bank fraud. |
CPA certificate revoked. |
2003 Apr 28 |
| Stanley Fetterman, CPA. |
4701.16(A)(9)-Failure to obtain an Ohio permit; 4701.16(A)(3)-Unlawful practice. |
Fine of $500. |
2007 Jun 15 |
| Teresa L. Fink, CPA. |
4701.16(A)(4)-Failure to respond to Board communications. |
Fine of $500. |
2005 Jun 6 |
| Teresa L. Fink, CPA. |
4701.16(A)(4)-Failure to respond to Board communications. |
Fine of $500. |
2006 July 21 |
| Teresa L. Fink, CPA. |
4701.16(A)(4)-Failure to respond to Board communications; 4701.16(A)(10)-Conduct discreditable to the public accounting profession. |
CPA certificate and firm registration revoked. |
2008 Dec 16 |
| Thomas M. Finks, CPA. |
4701.16(A)(9)-Failure to obtain an Ohio permit; 4701.16(A)(4)-Failure
to respond to Board communications. |
CPA certificate revoked. |
2003 Dec 16 |
| James E. Fitch, CPA. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
CPA certificate and firm registration of
Fitch & Fitch revoked. |
2001 Sep 5 |
| Jerome K. Fitzharris, CPA. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $1,000. |
2004 Jan 30. |
| Jerome K. Fitzharris, CPA/Fitz Financial Services. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $5,000. |
2007 Apr 27 |
| Flask, Kusak & Company/John Flask, CPA. |
4701.16(A)(9), (A)(11), (A)(3)-Failure to comply with firm registration requirements; failure to obtain Ohio permit, unlawful practice. |
Revocation stayed; fine of $5,000; completion of Board PSR course. |
2009
Jul 10 |
| Anthony J. Flowers, CPA. |
4701.16(A)(4), (A)(1)-Failure to respond to Board communications; failure to comply with continuing education verification requirement; fraud or deceit in obtaining an Ohio permit. |
CPA certificate revoked. |
2006 May 5 |
| Nick Floyd-Scott, CPA. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $2,000. |
2006 Jun 9 |
| Glen A. Folck, CPA. |
4701.16(A)(10)-Consented to civil penalty of $50,000
pursuant to SEC action. |
CPA certificate revoked. |
2003 Sep 15 |
| Fraley & Company. |
4701.16(A)(4)-Issuance of substandard review report. |
16 hours CPE for personnel involved with engagement. |
2003 Jan 31 |
| Paul R. Francis, CPA. |
4701.16(A)(9), (A)(11), (A)(3)-Failure to comply with firm registration requirements; failure to obtain Ohio permit, unlawful practice. |
CPA certificate and firm registration revoked. |
2009 Nov 6 |
| Margaret C. Franck, CPA. |
4701.16(A)(1)-Fraud or deceit in obtaining an Ohio permit. |
CPA certificate revoked. |
2009 Sep 11 |
| Kenneth B. Frost, CPA |
3123.47, 3123.58, & 3123.62-Default on child support-no
Board hearing required. |
CPA certificate suspended. |
2005 May 13 |
| David L. Garland, CPA. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $1,000. |
2003 Jun 24 |
| David L. Garland, CPA. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $200. |
2003 Sep 15 |
| Kevin T. Gentile, CPA. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $500. |
2003 Jun 24 |
| James R. Gerhart, CPA/Gerhart & Associates. |
3123.47, 3123.58, & 3123.62-Default on child support-no
Board hearing required. |
CPA certificate and firm registration suspended. Board reinstatement granted; currently in good standing. |
2004 Mar 15 |
| Wilson M. Graham, CPA. |
4701.16(A)(5)-Convicted of selling unregistered
securities. |
CPA certificate revoked. |
1993 Dec 10 |
| Gary L. Grand, CPA. |
4701.16(A)(10)-Issued cease and desist order by the SEC. |
Fine of $5,000, 8 CPE credits in professional ethics. |
2004 Jun 11 |
| Peter R. Gray, CPA. |
4701.16(A)(5), (A)(7)-Convicted of possessing fraudulent securities; CPA certificate revoked by the North Carolina State Board of Certified Public Accountant Examiners. |
CPA certificate revoked. |
2008 Jan 25 |
| Chelsea C. Green, CPA. |
4701.16(A)(4), (A)(1)-Failure to respond to Board communications,
fraud or deceit in obtaining a license. |
Fine of $1,000, 8 CPE credits in professional ethics. |
2003 Dec 16 |
| Richard Kenneth Green, CPA. |
4701.16(A)(5)-Convicted of Filing a False Claim against the Government in violation of Title 18 section 287 US Code. |
CPA certificate revoked. |
2006 Jan 30 |
| Robert P. Gross, CPA |
4701.16(A)(5)-Convicted of conspiracy in
violation of Title 18 section 371 US Code, and conspiracy
to defraud the Internal Revenue Service. |
CPA certificate suspended. Board reinstatement granted; currently in good standing. |
1992
Oct 26 |
| Steven H. Gross, CPA. |
4701.16(A)(5)-Convicted of conspiracy to
defraud the Internal Revenue Service. |
Censured by Board. |
1994
Aug 1 |
| Steven K. Hager, CPA. |
4701.16(A)(11)-Failure to comply with peer review standards. |
Fine of $1,000; 24 CPE credits in accounting and auditing; accelerated peer review. |
2007 Jan 26 |
| Steven K. Hager, CPA |
4701.16(A)(11)-Failure to comply with peer review standards. |
CPA certificate and firm registration revoked. |
2007 Nov 9 |
| Abrar U. Haque, CPA. |
4701.16(A)(5)-Convicted of 61 counts of 15 separate felonies related to RICO and various fraud charges. |
CPA certificate and firm registration revoked. |
2007 Apr 27 |
| Donald A. Harbaugh, CPA. |
4701.16(A)(6)-Convicted of theft. |
CPA certificate revoked. Board reinstatement granted; currently in good standing. |
1997 Nov 3 |
| Robert M. Harbrecht, CPA. |
4701.16(A)(8)-Suspension from practice before the Securities and Exchange Commission for eighteen months. |
CPA certificate revoked. |
2008 Apr 25 |
| Harper, Robertson & Associates/Kevin Robertson/Gregory Harper. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Firm registration revoked, CPA certificates of Kevin Robertson and Gregory Harper revoked. Board reinstatement granted; currently in good standing. |
2006 Jul 21 |
| Kenneth W. Haver, CPA. |
4701.16(A)(8)-Privilege to practice
before the SEC suspended for five years. |
CPA certificate revoked. |
2004 Jun 11 |
| Flint B. Heidlebaugh, CPA. |
4701.16(A)(4)-Failure to exercise due care in the performance
of a public accounting engagement. |
Fine of $500. |
2003 Aug 1 |
| Duane K. Higgins, CPA. |
4701.16(A)(8)-Privilege to practice before the SEC suspended for two years. |
CPA certificate revoked. |
2008 Apr 25 |
| John R. Holtzhauser, CPA. |
4701.16(A)(10)-SEC barred Mr. Holtzhauser from serving as an officer or director of an issuer; fine assessed. |
CPA certificate revoked. |
2007 Nov 9 |
| James Honsberger, CPA. |
4701.16(A)(1)-Fraud or deceit in obtaining an Ohio permit. |
Fine of $830, plus professional standards and responsibilities course. |
2009 Sep 11 |
| Richard K. Hopper, CPA. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $500. |
2005 Oct 14 |
| Armand L. Houze/Houze Consulting. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $500/revocation stayed pending completion of all requirements by June 30, 2004. |
2004 Apr 23 |
| Hubbard & Hubbard, CPAs. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $1,000. |
2003 Jun 24 |
| Christopher J. Huth, CPA. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
CPA certificate revoked; firm registration of Serra & Huth revoked. |
2009 May 29 |
| Raymond G. Isabella, CPA. |
4701.16(A)(4), (A)(1)-Failure to comply with continuing education verification requirement; fraud or deceit in obtaining an Ohio permit. |
Fine of $3,200. |
2007 Aug 10 |
| Raymond G. Isabella, CPA |
4701.16(A)(10)-Failure to comply with Board adjudication order. |
Fine of $500. |
2007 Dec 11 |
| Dennis Janosik, CPA. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
CPA certificate and firm registration revoked. |
2002 Aug 2 |
| Stephen L. Kaiser & Company. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $2,000. |
2006 Jun 9 |
| Stephen L. Kaiser & Company. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Stay of revocation; Fine of $1,500; completion of Board PSR course |
2009 May 29 |
| Lisa A. Kaltenecker, CPA. |
4701.16(A)(4), (A)(1)-Failure to respond to Board communications, fraud or deceit in obtaining a license. |
Revocation stayed pending completion of continuing education requirement; fine of $1,000. |
2005 Jan 28 |
| Daniel Kane & Company. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
CPA certificate and firm registration revoked. |
2002 Aug 2 |
| David B. Karr & Company. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Revocation stayed pending completion of firm registration requirements; fine of $1,000. |
2006 May 5 |
| Diane E. Kayser, CPA. |
4701.16(A)(8)-Privilege to practice before the SEC suspended for five years. |
CPA certificate revoked. |
2007 Apr 27 |
| John Kellicker, CPA. |
4701.16(A)(8)-Privilege to practice before the IRS suspended indefinitely. |
CPA certificate revoked. |
2007 Jun 15 |
| David A. Kelly, CPA. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $500. |
2005 Jun 6 |
| C. Mark Kiesling, CPA. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
Fine of $500 and resolve outstanding complaints. |
2002 Jan 25 |
| C. Mark Kiesling, CPA. |
4701.16(A)(9), (A)(3), (A)(4)-Failure to obtain an Ohio permit, unlawful practice, failure to comply with professional auditing standards. |
CPA certificate revoked. |
2004 Jun 11 |
| Marc Kiner/Kiner & Associates. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Stay of revocation; $1500 fine; completion of Board PSR course. |
2009 May 29 |
| Michael L. Klapfish, CPA. |
4701.16(A)(4), (A)(1)-Failure to comply with continuing education verification requirement; fraud or deceit in obtaining an Ohio permit. |
Fine of $500. |
2007 Aug 10 |
| Avery B. Klein, CPA. |
4701.16(A)(6)-Conviction of gambling and records maintenance. |
CPA certificate revoked. Appealed, and court ordered a new hearing. |
2004 Apr 23 |
| Avery B. Klein, CPA. |
4701.16(A)(6)-Conviction of gambling and records maintenance. |
CPA certificate revoked. Board decision upheld by court. |
2006 July 21
|
| Thomas Matthew Koch, CPA. |
4701.16(A)(4), (A)(1)-Failure to respond to Board communications, fraud or deceit in obtaining a license. |
Fine of $1,000. |
2004 Oct 29 |
| Anthony W. Kohl, CPA. |
4701.16(A)(5)-Convicted of felony theft. |
CPA certificate revoked. Board reinstatement granted; currently in good standing. |
1996 Aug 5 |
| Venkata S. Kollipara, CPA. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
CPA certificate, Ohio permit, and firm registration revoked. |
2005 Apr 22 |
| Theodore J. Krupa, CPA. |
4701.16(A)(4)-Failure to respond to Board communications and failure to comply with continuing education requirements. |
Surrender of CPA certificate accepted by Board. |
2005 Apr 22 |
| Robert K. Larsen, CPA. |
4701.16(A)(4)-Failure to respond to Board communications. |
Fine of $1,000. |
2006 Sep 11 |
| Kathleen R. Lee, CPA |
4701.16(A)(5)-Convicted of aiding & assisting
in filing of false tax returns. |
CPA certificate revoked. |
2001 Apr 24 |
| Leon N. Leither, CPA. |
4701.16(A)(1)-Fraud or deceit in obtaining an Ohio permit. |
CPA certificate revoked. |
2009 Sep 11 |
| Lennon & Company. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $1,000 |
2006 Jun 9 |
| H. Buddy Light, Jr., CPA. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
Fine of $250. |
2002 Jan 25 |
| Jeffrey K. Lucas |
4701.16(A)(9), (A)(11), (A)(3)-Failure to comply with firm registration requirements; failure to obtain Ohio permit, unlawful practice. |
CPA certificate revoked. He has appealed the Board's decision. |
2006 Dec 12 |
| Charles F. Lusher, CPA. |
4701.16(A)(5)-Convicted of aggravated theft. |
CPA certificate revoked. |
1993
Apr 27 |
| Charles P. Malitz, CPA. |
4701.16(A)(5)-Convicted of aiding and abetting the filing of a false tax return. |
CPA certificate revoked. |
2007 Apr 27 |
| Robert J. Maloy, Jr., CPA |
4701.16(A)(8)-Privilege to practice before the IRS suspended indefinitely. |
CPA certificate revoked. |
2007 Jun 15 |
| Michael W. Mancini, CPA. |
4701.16(A)(4), (A)(1)-Failure to respond to Board communications,
fraud or deceit in obtaining a license. |
Fine of $1,000. |
2003 Nov 3 |
| Mansour's Consulting CPA Firm. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
Fine of $500. |
2002 Apr 26 |
| Margolis & Miller. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $2,000. |
2006 Jun 9 |
| James M. Marietta, III, CPA. |
4701.16(A)(5)-Convicted of conspiracy to defraud the United States. |
CPA certificate suspended; fine of $1,000. |
2007 Aug 10 |
| Jennifer L. Marovich, CPA |
4701.16(A)(4), (A)(1)-Failure to comply with continuing education verification; fraud or deceit in obtaining a license. |
CPA certificate revoked. |
2007 Nov 9 |
| Paul D. McArthur, CPA. |
4701.16(A)(4), (A)(1)-Failure to respond to Board communications,
fraud or deceit in obtaining a license. |
Stay of revocation; Fine of $1,000; 3 CPE credits in
professional standards by June 30, 2004. CPA certificate
revoked 2004/09/03. Board reinstatement granted; currently in good standing. |
2003 Dec 16 |
| Carol L. McAtee, CPA. |
4701.16(A)(8)-Suspension from practice before the Securities and Exchange Commission for two years. |
Fine of $1,000; suspension of CPA certificate until June 27, 2008. Currently in good standing. |
2007 Jan 26 |
| James T. McCurdy, CPA. |
4701.16(A)(8)-Suspension from practice before the Securities and Exchange Commission for one year. |
Fine of $1,000; CPA certificate suspended for one year. Currently in good standing. |
2005 Dec 13 |
| Charles W. McGrothers, Jr., CPA. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
CPA certificate and firm registration revoked. Board reinstatement granted; CPA certificate currently in good standing. |
2007 Aug 10 |
| Jeffrey R. McIntosh, CPA. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $1,000. |
2003 Jun 24 |
| Jeffrey R. McIntosh, CPA. |
4701.16(A)(3), (A)(9), (A)(11)-Failure to comply with firm registration requirements, failure to obtain Ohio permit, unlawful practice. |
CPA certificate revoked. |
2005 Oct 14 |
| Michael M. McNamee, CPA & McNamee & Co. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Stay of revocation, Fine of $1,000. |
2004 Jun 11 |
| Michael M. McNamee, CPA & McNamee & Co. |
4701.16(A)(10)-Conduct discreditable to the public accounting profession-failure to compy with the terms of a civil judgment. |
CPA certificate and firm registration revoked. |
2009 Nov 6 |
| Paul D. Meikle, CPA. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Stay of revocation, Fine of $1,500, completion of Board PSR course. |
2009 May 29 |
| Howard J. Mellon, CPA. |
4701.16(A)(10)-Conduct discreditable to the public accounting profession-failure to timely file tax returns with the IRS. |
Fine of $500. |
2009 Apr 17 |
| N. Kent Meyer, CPA. |
4701.16(A)(4), (A)(1)-Failure to comply with continuing education verification; fraud or deceit in obtaining a license. |
CPA certificate revoked. |
2005 Dec 13 |
| Meyers, Herman & Heck. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Firm registration revoked; CPA certificates of Terry B. Herman and John W. Heck, Jr. revoked. |
2007 Sep 28 |
| Craig S. Miller, CPA |
4701.16(A)(5)-Convicted of obstruction of justice. |
CPA certificate revoked; revocation stayed subject to payment of $1,500 fine and completion of basic professional standards and responsibilities course. |
2008 Aug 8 |
| Paul J. Miller, CPA. |
4701.16(A)(3), (A)(4), (A)(9), (A)(11)-Failure to comply with firm registration requirements; failure to obtain Ohio permit; unlawful practice; failure to respond to Board communications. |
Fine of $1,000. |
2009 Apr 17 |
| Richard James Miller, CPA (CPA #18,119) |
4701.16(A)(8)-Suspension from practice before the Securities and Exchange Commission for five years. |
CPA certificate revoked. |
2009 Sep 11 |
| John A. Milton, CPA |
4701.16(A)(5)-Convicted of felony theft. |
CPA certificate revoked. |
2001 Apr 24 |
| Donald J. Miskinis, CPA. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $500; completion of Board PSR course. |
2009 May 29 |
| Kevin D. Mooney, CPA. |
4701.16(A)(4), (A)(1)-Failure to comply with continuing education verification; fraud or deceit in obtaining a license. |
CPA certificate revoked. |
2005 May 5 |
| John E. Morris, CPA. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
Fine of $500. |
2002 Jan 25 |
| Gerald Myers & Associates. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $1,000; completion of Board PSR course. |
2009 May 29 |
| Robert J. Myers, CPA. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $1,000. |
2005 Jun 6 |
| Robert J. Myers, CPA. |
4701.16(A)(4)-Failure to respond to Board communications. |
CPA certificate revocation stayed, subject to fine of $1,500 and come into compliance with Ohio permit, continuing education, and firm registration requirements by 12/31/2005. |
2005 Oct 14 |
| Robert J. Myers, CPA. |
4701.16(A)(9), (A)(11), (A)(3)-Failure to comply with firm registration requirements; failure to obtain Ohio permit, unlawful practice. |
CPA certificate and firm registration revoked. |
2009 Nov 6 |
| Denver Lee Nelson, CPA. |
4701.16(A)(1)-Fraud or deceit in obtaining an Ohio permit. |
CPA certificate revoked. |
2009
Jul 10 |
| Robert A. Nemetz, CPA. |
4701.16(A)(5)-Convicted of providing false
statements on a bank loan application. |
CPA certificate revoked. Fine of $1,000. |
1995 Jun 20 |
| Charles G. Nichols, PA. |
4701.16(A)(5)-Convicted of felony theft. |
PA registration indefinitely suspended. |
1994 Apr 25 |
| Elaine R. Nordstrom, CPA. |
4701.16(A)(1)-Fraud or deceit in obtaining a license. |
CPA certificate revoked. |
2008 Apr 25 |
| Anthony R. Okuley, CPA. |
4701.16(A)(5)-Convicted of pandering sexually oriented matter involving a minor. |
CPA certificate revoked. |
2009 Apr 17 |
| Herschel C. Omohundro, Jr., CPA. |
4701.16(A)(3), (A)(9), (A)(11)-Failure to comply with firm registration requirements, failure to obtain Ohio permit, unlawful practice. |
CPA certificate revoked. |
2009 Sep 11 |
| Osborne Accounting Services. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $1,000. |
2003 Apr 28 |
| Nicholas J. Pace, CPA. |
4701.16(A)(5) and (A)(6)-Convicted of mail
fraud. |
CPA certificate revoked. |
1997 Apr 28 |
| Ronald T. Pandorf, CPA. |
4701.16(A)(3), (A)(9), (A)(11)-Failure to comply with firm registration requirements, failure to obtain Ohio permit, unlawful practice. |
CPA certificate revoked. |
2005 Oct 14 |
| Thomas J. Paquette, CPA. |
4701.16(A)(4) and (A)(1)-Failure to respond to Board communications; failure to comply with continuing education verification requirement; fraud or deceit in obtaining an Ohio permit. |
Fine of $500 and obtain an Ohio registration. |
2005 Oct 14 |
| John C. Patterson, CPA. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $500. |
2005 Jun 6 |
| Paul L. Patterson & Company. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
Fine of $500. |
2002 Aug 2 |
| Grant Perks, CPA. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
Fine of $1,000. |
2002 Aug 2 |
| James Petryszak, CPA. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $500. |
2003 Jun 24 |
| Richard E. Pieper & Associates. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
Fine of $1,000. |
2002 Aug 2 |
| Terrance L. Platthy, CPA |
4701.16(A)(5)-Convicted of income tax evasion |
CPA certificate suspended. Board reinstatement granted; currently in good standing. |
1991
Apr 29 |
| William E. Pohl, PA. |
4701.16(A)(5)-Convicted of mail fraud. |
PA registration indefinitely suspended. |
1993 Apr 27 |
| Philip S. Present, II, CPA. |
4701.16(A)(8)-Denied the privilege to practice
before the SEC. |
CPA certificate revoked. |
1998 May 4 |
| Rashi R. Presswala, CPA. |
4701.16(A)(4)-Failure to respond to Board communications and failure to comply with continuing education verification requirements. |
Fine of $500. |
2004 Apr 23 |
| Paul W. Prince, CPA. |
4701.16(A)(5)-Convicted of wire fraud. |
CPA certificate revoked. |
2009 Apr 17 |
| Robert P. Purvis, CPA. |
4701.16(A)(4)-Failure to respond to Board
communications concerning a complaint. |
CPA certificate revoked. |
2002 Jan 25 |
| Robert B. Quebman III, CPA. |
4701.16(A)(11) and (A)(9)-Failure to comply with firm
registration requirements; unlicensed practice. |
CPA certificate revoked. |
2003 Sep 15 |
| Rahe & Company. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
Fine of $500. |
2002 Apr 26 |
| Paul J. Rahe, CPA. |
4701.16(A)(3), (A)(9)-Failure to obtain Ohio permit, unlawful practice. |
Fine of $1,000; basic professional standards and responsibilities course. |
2008 Aug 8. |
| Russell B. Raimer, CPA. |
4701.16(A)(8)-Denied the privilege to practice before the IRS. |
Revocation stayed; fine of $1,000; completion of Board PSR course. |
2009 May 29 |
| H. Ronald Reder, CPA. |
4701.16(A)(5)-Convicted of willfully and
knowingly filing false forms with the Internal Revenue
Service |
CPA certificate suspended. |
1993
Apr 27 |
| Mark A. Reder, CPA. |
4701.16(A)(4)-Failure to respond to Board communications. |
Fine of $500. |
2003 Nov 3 |
| David Reese, CPA. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
CPA certificate and firm registration revoked. Board reinstatement granted; CPA certificate currently in good standing. |
2002 Aug 2 |
| James L. Reigle, CPA. |
4701.16(A)(4), (A)(1)-Failure to comply with continuing education verification requirement; fraud or deceit in obtaining an Ohio permit. |
Fine of $1,240. |
2006 Jun 9 |
| Terry Retz, CPA. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
Surrender of CPA certificate accepted. |
2002 Nov 1 |
| David V. Rike, CPA. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $500. |
2005 Aug 5 |
| Thomas W. Roberts, CPA |
4701.16(A)(7)-His Kentucky CPA certificate
was revoked by the Kentucky State Board of Accountancy. |
CPA certificate revoked. |
2001 Jul 27 |
| David A. Rodriguez, CPA. |
4701.16(A)(8)-Suspension from practice before the Securities and Exchange Commission for one year. |
Fine of $1,000; CPA certificate suspended until June 6, 2007. He is currently in good standing. |
2007 Jan 26 |
| Dale A. Rolfes, CPA. |
4701.16(A)(4), (A)(9)-Failure to obtain Ohio permit, failure to respond to Board communications. |
CPA certificate revoked. |
2004 Apr 23 |
| Hassan Ronaghy, CPA. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
Firm registration revoked. |
2002 Aug 2 |
| Charles C. Rosenbaum, CPA. |
4701.16(A)(9), (A)(3)-Failure to obtain an Ohio permit, unlawful practice. |
CPA certificate revoked. Board reinstatement granted-Fine of $5,000; currently in good standing. |
2004 Jun 11 |
| Douglas P. Rosile, CPA. |
4701.16(A)(7)-His Florida CPA certificate
was suspended by the Florida Board of Accountancy twice. |
CPA certificate revoked. |
1996 Jan 22 |
| Daniel P. Ross, CPA. |
4701.16(A)(5) and (A)(6)-Convicted of violations
of federal fraud statutes. |
CPA certificate revoked. |
1997 Nov 3 |
| Timothy A. Ross, CPA. |
4701.16(A)(8)-Denied the privilege to practice
before the SEC. |
CPA certificate revoked. |
1998 Jan 30 |
| Mark C. Rowland, CPA. |
4701.16(A)(5)-Convicted of aiding and abetting the filing of a false tax return. |
CPA certificate suspended for duration of probation.
Fine of $1,000. He is currently in good standing. |
2004 Oct 29 |
| Kimball E. Rubin, CPA. |
4701.16(A)(10)-Conduct discreditable to the public accounting profession-failure to file tax returns with the IRS. |
Fine of $3,000. |
2007 Dec 11 |
| Jeray M. Ruper, CPA. |
4701.16(A)(5)-Convicted of theft and forgery. |
CPA certificate revoked. |
1993
Aug 2 |
| David B. Saba, CPA. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $1,000; completion of Board PSR course. |
2009 May 29 |
| Rodger P. Saffold, CPA. |
4701.16(A)(8)-Denied the privilege to practice before the IRS. |
Revocation stayed; fine of $1,000; completion of Board PSR course; reinstatement before IRS by 12/1/09. |
2009
Jul 10 |
| Raymond D. Sarrocco, CPA. |
4701.16(A)(5)-Convicted of providing false
and fraudulent statements to the Internal Revenue Service. |
CPA certificate revoked. Fine of $1,000. |
1995 Mar 20 |
| Schmidt & Associates - Melissa Schmidt. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $2,000. |
2005 Dec 13 |
| Schmidt & Associates - Melissa Schmidt. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Firm registration revoked; CPA certificate revoked. |
2008 Aug 8 |
| Mark J. Schmitt, CPA |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
CPA certificate and firm registration revoked. |
2004 Jun 11 |
| James M. Schrack, II, CPA. |
4701.16(A)(5)-Convicted of making, uttering, or possessing forged securities. |
CPA certificate revoked. |
2007 Aug 10 |
| Robert W. Schultz, CPA. |
4701.16(A)(1)-Fraud or deceit in obtaining an Ohio permit. |
CPA certificate revoked. Board decision affirmed by the Medina County Court of Common Pleas. |
2008 Aug 8 |
| Sanford Schwartz, CPA. |
4701.16(A)(4)-Failure to comply with professional auditing standards. |
Fine of $1,000 and completion of 16 additional CPE credits in auditing by 12/31/2005. |
2005 Aug 5 |
| David A. Shafer, CPA. |
4701.16(A)(5) & (A)(6)-Convicted
of conspiracy to commit tax fraud. |
CPA certificate revoked. Fined $1,000. |
1996 Dec 10 |
| Dennis D. Sheets, CPA. |
4701.16(A)(9)-Failure to obtain an Ohio permit. |
Fine of $500. |
2003 Aug 1 |
| Vinson T. Shells, CPA. |
4701.16(A)(1)-Fraud or deceit in obtaining an Ohio permit. |
Fine of $530; completion of Board PSR course. |
2009
Jul 10 |
| Shoemaker, Gaffney & Co. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
Fine of $1,000. |
2002 Aug 2 |
| John E. Slaybaugh, III, CPA. |
4701.16(A)(4)-Failure to return client records. |
Fine of $1,000; completion of Board PSR course. |
2008 Apr 25 |
| James E. Slayton, CPA |
4701.16(A)(8)-Denied the privilege of practicing before
the SEC |
CPA certificate revoked. |
2002
Dec 10 |
| John Slimbarski, CPA. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $1,000. |
2003 Jan 31 |
| David C. Smercina, CPA. |
4701.16(A)(4)-Failure to return client records. |
CPA certificate revoked. |
2000 Jun 1 |
| Elizabeth Anne Smith, CPA. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
CPA certificate and firm registration revoked. Board reinstatement granted; currently in good standing. |
2007 Dec 11 |
| Joseph H. Smith, CPA. |
4701.16(A)(5)-Convicted of wire fraud and bank fraud. |
CPA certificate revoked. |
2009
Jul 10 |
| Smith Denlinger & Company. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $2,000. |
2006 Jun 9 |
| R. K. Smith & Associates. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
Fine of $500. |
2002 Jun 12 |
| Sean Christopher Smith, CPA. |
4701.16(A)(4), (A)(1)-Failure to comply with continuing education verification requirement; fraud or deceit in obtaining an Ohio permit. |
CPA certificate revoked. Board reinstatement; currently in good standing. |
2006 Dec 12 |
| John A. Snoble, CPA. |
4701.16(A)(5)-Convicted of money laundering conspiracy. |
CPA certificate revoked. |
2007 Apr 27 |
| Press C. Southworth, CPA. |
4701-16(A)(8)-Suspended from practicing before the SEC for two years. |
CPA certificate revoked. |
2008 Apr 25 |
| Gregory E. Spey, CPA. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $1,000. |
2006 Jun 9 |
| Brian R. Spires, CPA. |
4701-16(A)(8)-Suspended from practicing before the SEC for one year. |
CPA certificate revoked January 25, 2008. Reinstated and is currently in good standing. |
2009
Jul 10 |
| Pamela Kay Spires, CPA. |
4701.16(A)(7)-Revocation of her CPA certificate by the Tennessee State Board of Accountancy. |
CPA certificate revoked. |
2006 May 5 |
| Steven G. Spithas, CPA. |
4701.16(A)(3)-Unlawful practice. |
CPA certificate revoked. |
2005 Jun 6 |
| James A. Stamp, CPA. |
4701.16(A)(9) & (A)(11)-Failure to obtain a firm
registration. |
Fine of $1,000. |
2003 Jun 24 |
| James A. Stamp, CPA. |
4701.16(A)(3), (A)(9), (A)(10), A(11)-Failure to obtain an Ohio permit, failure to comply with firm registration requirements, unlawful practice, and discreditable conduct. |
CPA certificate and firm registration revoked. |
2007 Apr 27 |
| Robert L. Steele, CPA. |
4701.16(A)(5)-Convicted of conspiracy to
defraud the Internal Revenue Service and filing a false
tax return. |
CPA certificate suspended for one year. Board reinstatement granted; currently in good standing. |
1992
Feb 3 |
| Sheryl A. Steinlage, CPA. |
4701.16(A)(5)-Convicted of theft. |
CPA certificate revoked for 6 months. Reinstatement granted 1997/06/25. |
1996
Dec 10 |
| Ricky L. Stewart, CPA. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $1,000 for firm and $1,000 for individual CPA
license. |
2003
Jan 31 |
| Ricky L. Stewart, CPA. |
4701.16(A)(10)-Unauthorized practice of law. |
Fine of $1,000; completion of Board PSR course. |
2009 Apr 17 |
| Richard L. Stoffiere, CPA. |
4701.16(A)(5)-Convicted of theft. |
CPA certificate revoked. |
2005 Apr 22 |
| Clifford J. Stone, CPA. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
CPA certificate and firm registration revoked. |
2003 Apr 28 |
| Charles E. Strickfaden, PA. |
4701.16(A)(5)-Convicted of grand theft. |
PA registration revoked. |
1990
Oct 30 |
| Jerry M. Sutton & Associates. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
Fine of $500. |
2002 Jun 12 |
| Jerry M. Sutton & Associates. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $1,000. |
2005 Jun 6 |
| Michael J. Taranto, CPA. |
4701.16(A)(11)-Failure to comply with firm
registration requirements. |
Fine of $500. |
2002 Aug 2 |
| Naomi Taubman, PA. |
4701.16(A)(5)-Convicted of securities fraud. |
PA registration indefinitely suspended. |
1990
Jul 30 |
| Ronald L. Tedrick, Jr., CPA. |
4701.16(A)(1)-Fraud or deceit in obtaining an Ohio permit. |
Fine of $1,380, plus professional standards and responsibilities course. |
2009 Sep 11 |
| David L. Thomas, CPA. |
4701.16(A)(5)-Convicted of aiding in preparation
and presentation of false tax returns. |
Voluntarily surrendered CPA certificate. Board reinstatement granted; currently in good standing. |
1994
Oct 26 |
| Forrest D. Thompson, CPA. |
4701.16(A)(1)-Fraud or deceit in obtaining an Ohio permit. |
Fine of $820, plus professional standards and responsibilities course. |
2009 Sep 11 |
| Tice & Associates. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $1,500 |
2006 Jun 9 |
| Deborah M. Turner, PA. |
4701.11-CPE violations; 4701.16(A)(2), (A)(4),
(A)(10)-Failure to return client records and respond to
Board communications. |
PA registration revoked. Fine of $400. |
1995 Dec 19 |
| Mark A. Turner, CPA. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
CPA certificate revocation stayed, subject to fine of $500 and come into compliance with Ohio permit, continuing education, and firm registration requirements by 12/31/2005. CPA certificate is currently revoked. |
2005 Aug 5 |
| Theodore Ursu, III, CPA. |
4701.16(A)(5)-Convicted of making false statements or entries. |
CPA certificate revoked. |
1999 Apr 29 |
| John D. Van Fleet, CPA. |
4701.16(A)(8)-Suspension from practice before the Securuties and Exchange Commission. |
Fine of $1,000; CPA certificate suspended until June 2, 2007. |
2006 Jan 30 |
| Louis M. Vettel, CPA. |
4701.16(A)(5)-Convicted of grand theft. |
CPA certificate revoked. |
2009
Jul 10 |
| Kenneth R. Wadkins, CPA. |
4701.16(A)(3), (A)(4), (A)(11)-Failure to comply with firm registration requirements, failure to comply with auditing standards, unlawful practice. |
Revocation of CPA certificate and firm registration stayed, subject to $10,000 fine for the three offenses, completion of a peer review by 12/31/2005, and completion of the Board professional standards and responsibilities course by all firm professional staff. His CPA certificate is currently revoked. |
2005 Aug 5 |
| Alan R. Wagner, CPA. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $500. |
2003 Jun 24 |
| Gary S. Wagner, CPA. |
4701.16(A)(4), (A)(9), (A)(11)-Failure to comply with
firm registration requirements, failure to obtain Ohio
permit, failure to respond to Board communications. |
CPA certificate revoked. |
2003 Nov 3 |
| Arthur R. Wagoner, CPA. |
4701.16(A)(1)-Fraud or deceit in obtaining an Ohio permit. |
Fine of $2,200; completion of Board PSR course. |
2009
Jul 10 |
| Wallace & Associates. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $1,500. |
2006 Jun 9 |
| Gary R. Wallace/ Gary R. Wallace & Associates. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Firm registration and CPA certificate revoked. |
2009 May 29 |
| Charles M. Walsh, CPA. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $500. |
2003 Jun 24 |
| Watson, Rice & Co. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $1,000. |
2005 Jun 6 |
| Robert C. Welti, CPA. |
4701.16(A)(8)-Denied the privilege to practice before
the IRS. |
CPA certificate revoked. |
2004 Jan 30 |
| Robert L. White, CPA. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Fine of $1,000; completion of Board PSR course. |
2009 May 29 |
| John Whitfield, CPA. |
4701.16(A)(4)-Failure to comply with professional auditing standards. |
CPA certificate revoked. Board reinstatement granted; he is currently in good standing |
2007 Sep 28 |
| Craig W. Whitney/ Craig W. Whitney & Company. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
Firm registration and CPA certificate revoked. |
2009 May 29 |
| Kevin A. Williams, CPA. |
4701.16(A)(5)-Convicted of embezzlement
and forgery. |
CPA certificate indefinitely suspended. |
1991
Oct 28 |
| Susan M. Williams, CPA. |
4701.16(A)(2), (A)(10)-Gross negligence in the practice
of public accounting and conduct discreditable to the public
accounting profession. |
CPA certificate revoked. |
2003 Sep 15 |
| Raymond J. Wohl, CPA. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $500. |
2003
Apr 28 |
| Wolf & Pflaum, CPAs. |
4701.16(A)(11)-Failure to comply with firm registration
requirements. |
Fine of $1,000. |
2003
Jun 24 |
| Samuel J. Wozniak, CPA. |
4701.16(A)(4), (A)(9), (A)(11)-Failure to comply with firm registration requirements; failure to obtain Ohio permit; failure to respond to Board communications. |
Fine of $5,000. |
2004
Jan 30 |
| Samuel J. Wozniak, CPA. |
4701.16(A)(3), (A)(9), (A)(11)-Failure to comply with firm registration requirements; failure to obtain Ohio permit; unlawful practice. |
Fine of $5,000 for each offense; total fine of $15,000. |
2007 Jun 15 |
| Samuel J. Wozniak, CPA. |
4701.16(A)(3), (A)(9), (A)(11)-Failure to comply with firm registration requirements; failure to obtain Ohio permit; unlawful practice. |
CPA certificate and firm registration revoked. |
2008 Nov 7 |
| Joseph L. Zakas, CPA. |
4701.16(A)(11)-Failure to comply with firm registration requirements. |
CPA certificate revocation stayed, subject to fine of $1,000 and completion of firm registration requirements by 12/31/2005. |
2005 Aug 5 |
| Joseph L. Zakas, CPA. |
4701.16(A)(11)-Failure to
comply with firm registration requirements. |
CPA certificate revocation stayed, subject to fine of $5,000 by 2/15/08, PSR course by 6/30/08; compilation and review course by 6/30/08. |
2008
Jan 25 |
