REVOCATIONS
CPAS-07-0012, and CPAS-07-0029, CPAS-07-0037 CPAS-07-00562 - John C. Meyers,
Jr. (Lic. No. 01- 20051), REVOKED and FINED
$1,000 for the violation of Business Occupations and Professions
Article, Annotated Code of Maryland, Section 2-315(a)(1)(xii)
and COMAR 09.24.01.06(I)(5). Mr. Meyers failed to respond
to inquires during the Board's investigation of these complaints.
Mr. Meyers was ORDERED to immediately CEASE and DESIST
offering or providing any service that amount to the "practice
of certified public accountancy"; or any representation to
the public, by the use of the title "licensed certified public
accountant", "certified public accountancy", "public accountant",
or "auditor", by use of the abbreviation "CPA", by description
of services, methods, or procedures, or otherwise, that he
is authorized to practice certified public accountancy in
Maryland. Note: Board revocation AFFIRMED on September
30, 2008 by The Circuit Court for Baltimore City.
CPAS-06-0009 and CPAS-06-0012 - Michelle Dian Youngblood (Lic. No.
01- 33926), REVOKED and FINED $3,000 for the
violation of Business Occupations and Professions Article,
Annotated Code of Maryland, Section 2-315(a)(1)(xii), COMAR
0924.01.06H(3)(c) and COMAR 09.24.06(I)(5). Ms. Youngblood
failed to return client documents and failed to respond to
the Board's inquiries into her failure to return client documents.
Additionally, Ms. Youngblood was ORDERED to immediately cease and
desist any representation to public in any manner that she
is licensed as a certified public accountant; and immediately
cease and desist offering or providing in Maryland any services
that amount to the "practice of certified public accountancy'
as defined by the Maryland Public Accountancy Act. (September 7, 2007)
CPAS-06-00`0029 and CPAS-06-0030 - Fred Dennis Sarran (Lic. No. 01- 565),
REVOKED and FINED $1,000 for the violation
of Business Occupations and Professions Article, Annotated
Code of Maryland, Section 2-315(a)(1)(xii), COMAR 0924.01.06H(3)(c)
and COMAR 09.24.06(I)(5). Mr. Sarran failed to return client
documents and failed to respond to the Board's inquiries into his failure to return client documents.
Additionally, Mr. Sarran was ORDERED to immediately cease and desist any
representation to public in any manner that he is licensed
as a certified public accountant; and immediately cease and
desist offering or providing in Maryland any services that
amount to the "practice of certified public accountancy' as
defined by the Maryland Public Accountancy Act. (August 11, 2007)
CPAS 070018 - Wilkins McNair, Jr. (Lic. No. 01- 7277), REVOKED
for the violation of Business Occupations and Professions
Article, Annotated Code of Maryland, Section 2-315(a)(1)(ix)
and (xii); and COMAR 09.2401.06(I)(1). On or about November
20, 2006, Mr. McNair pleaded guilty in the United States District
Court for the District of Maryland, Northern Division in
United States v. Wilkins McNair, Jr., Criminal No. AMD-06-0281,
to five criminal felony charges in violation of the following
statutes: 18 U.S.C. Section 1243 - Wire Fraud; 18 U.S.C. Section
1957 - Engaging in monetary transactions in property derived
from specified unlawful activity; 26 U.S.C. Section 7206 (1)
- False Statements; and 26 U.S.C. Section 7202 - Willful Failure to Collect and Turn Over Tax.
Additionally, Mr. McNair was ORDERED to immediately cease and desist
any representation to public in any manner that he licensed
as a certified public accountant; and immediately cease and
desist offering or providing in Maryland any services that
amount to the "practice of certified public accountancy' as
defined by the Maryland Public Accountancy Act. (April 30, 2007)
CPA 050015 - Eric W. Roseman (Lic. No. 01-25515, REVOKED
and FINED $5,000 for the violation of Business Occupations
and Professions Article, Annotated Code of Maryland, Section
2-315(a)(1)(xii), and a number of regulations for failure
to perform work for which he was engaged; failure to communicate
with his client; and failure to respond to official requests
to respond to the issues raised in this complaint from the
Board of Public Accountancy. Additionally, Mr. Roseman was
ORDERED to immediately cease and desist any representation
to public in any manner that he is licensed as a certified
public accountant. (May 20, 2006)
CPAS 0500043, CPAS050045,CPAS050046, CPAS050047, CPAS050048 - Terry
Ricord Klapko (Lic. No. 01-31278), REVOKED and
FINED $5,000 for violation of Business Occupations
and Professions Article, Annotated Code of Maryland, Section
2-315(a)(1)(ix), and a number of regulations for failure to
perform work for which she was engaged; failure to return
original documents upon request of her clients; and failure
to respond to official requests to respond to the issues raised
in these complaints from the Board of Public Accountancy.
Additionally, Ms. Klapko was ORDERED to immediately
cease and desist any representation to public in any manner
that she is licensed as a certified public accountancy. (March 10, 2006)
CPAS030012 - Katrina J. Krug (Lic. No. 01-21312) REVOKED
for violation of Business Occupations and Professions Article,
Annotated Code of Maryland, Section 2-315(a)(8). Ms. Krug
was sanctioned by the U.S. Securities and Exchange Commission
which resulted in the revocation of her right to practice
before the Commission. (April 4, 2003)
CPAS000025 - Charles G. Fagan (Lic. No. 01-3516) REVOKED
for violation of Business Occupations and Professions Article,
Section 2-315(a)(3)(i). Mr. Fagan was convicted of a felony
theft in the amount of $15,909 in the Circuit Court for Anne Arundel County. (November 1, 2001)
SUSPENSIONS
CPAS030028 - John W. Brill, (Lic. No. 01-6392). SUSPENDED
for two months, from September 23, 2005 through November 22,
2005; FINED $2,500; ordered to complete 16 hours of continuing
professional education in the principles of auditing;
and ordered to undergo PEER REVIEW encompassing all
audits that he performed or will perform during the period
January 1, 2004 and August 26, 2006. In a consent order, Mr.
Brill agreed to accept the Board's sanctions and admitted
that he violated Business Occupations and Professions Article,
Annotated Code of Maryland, Section 2-315 (a)(1); COMAR 09.24.01.06(G)
Competence and Technical Standards (1) and (2) for
preparing a deficient financial statements and issuing improper
auditor's reports that he performed for the Board of Trustees
of the Pressman's Local #72 401(k) Retirement Fund during
1999 and 2000. (September 23, 2005)
CPAS020019 - James L. Yates (Lic. No. 01-9031) SUSPENDED
INDEFINITELY for violation of Business Occupations and
Professions Article, Annotated Code of Maryland, Section 2-315(a)(1)(iii).
On June 4, 2002, in the United States District Court for the
District of Maryland, Mr. Yates was convicted of felony offenses
for making false claims against the United States and conspiracy
to defraud the United States Government. If Mr. Yates' conviction
is affirmed, the Board will REVOKE his license without
further hearing. Further, if Mr. Yates' appeal of the conviction
is overturned on appeal, the Board will lift the suspension
and permit Mr. Yates to renew his license. (February 17, 2004)
FINES
CPAS08007 – M. Glen Todd (01-5420), Fined $1,500 for providing
CPA services through a firm operating without a permit, in
violation of Md. Annotated Code, Business Occupations and
Professions Article, Sections 2-602 and 2-604. Mr. Todd provided
Federal and Maryland tax returns in March 2005 through an
entity known as “Glen Todd & Company”. Glen Todd &
Company obtained a proper permit in October 2007. (May 15,
2008)
CPAS08005 Christine Aschenfelter Becker (01-10563), Fined $750
for issuing an auditor’s report on behalf of Becker &
Company, P.C., a CPA firm whose permit had expired prior to
its conduct of the audit and the issuance of the report. This
conduct is a violation of Md. Annotated Code, Business Occupations
and Professions Article, Sections 2-315(a) (1) (vi), 2-602
and 2-604. (May 15, 2008)
CPAS06002 and CPAS060008 - Michael D. Scheve (01-9434),
Fined $2,000 for holding himself as a licensed practitioner
despite the fact that his license expired on December 23,
2001. In a consent order, Mr. Scheve agreed to cease practicing
public accountancy services in Maryland and representing himself
as licensed to practice certified public accountancy in Maryland
until he is issued a license by the Board. (March 22, 2006)
CPAS030010 - Gregory B. Dyer (01 -8787) - Fined $500
for violating §2-315(a)(1)(ix) and COMAR 09.24.06 (I)(5) for
failure to respond to an official communication from the Board.
In a consent agreement dated January 3, 2006, Mr. Dyer agreed
to pay the fine and accept a written reprimand of his license.(January 3, 2006)
CPAS050036 - Stephen M. Samuels (01-3910) Fined $2,000
for holding himself out as a licensed practitioner despite
the fact that his license expired on December 31, 1984.
(August 2, 2005)
CPAS050006 - Charles Dubin (Not Licensed) Fined $100
for holding himself out as a licensed practitioner. (April 1, 2005)
CPAS040005 - Norman Lovick (Not licensed) - Fined $5,000
for holding himself out to the public as a licensed practitioner.
Mr. Lovick was ordered to cease and desist from representing himself a licensed CPA. (April 1, 2005)
CPAS040002 - Jerry D. Johnston (Not Licensed) FINED $2,500
for violation of Business Occupations and Professions Article,
Annotated Code of Maryland, Section 2-603(a) by holding himself
out as a certified public licensed in Maryland through the
firm of Johnston & Associates, P.A. In a consent order,
Mr. Johnston agreed to cease practicing public accountancy
services in Maryland and representing himself and his firm
as licensed to practice certified public accountancy in Maryland
until he is issued a license by the Board. (September 2, 2004)
CPAS040009 - Susan M. Ballman (Lic. No.01-6706) FINED $1,000
for holding herself out a licensed CPA and practicing as a
CPA in violation of for violation of Business Occupations
and Professions Article, Annotated Code of Maryland, Section
2-603(a). Ms. Ballman's license to practice as a CPA expired
on December 31, 1996. Despite the fact that her license expired,
Ms. Ballman continued to practice as a CPA. (August 3, 2004)
CPAS020046 - Patrick J. Curran (Lic. No. 01-7525) - FINED
$1,500 for holding himself out as a licensed CPA in violation
of for violation of Business Occupations and Professions Article,
Annotated Code of Maryland, Section 2-603(a). Mr. Curran's
license to practice as a CPA expired December 31, 1992. In
a consent agreement, Mr. Curran agreed to pay the fine and
refrain from engaging in the public accountancy or holding
himself out as a CPA until properly licensed by the Board. (September 17, 2003)
CPAS030007 - Stephen R. Emme (Lic. No. 01 - 4575) - Fined
$1,000 for holding himself out as a licensed CPA in violation
of for violation of Business Occupations and Professions Article,
Annotated Code of Maryland, Section 2-603(a). Mr. Emme's license
to practice as a CPA expired December 31, 1996. In a consent
agreement dated July 10, 2003, Mr. Emme agreed to pay the
fine and refrain from engaging in the public accountancy or
holding himself out as a CPA until properly licensed by the Board. (August 1, 2003)
CPAS030017 - Maurice S. Hamilton (01 -12496) - Fined $1,000
for violating §2-315(a)(1)(vii). In a consent agreement dated
January 6, 2004, Mr. Hamilton agreed to pay the fine and accept a written reprimand of his license.
CPAS 010025 - Craig L. Rickard - (Expired License
01-2911) Fined $1,500 for violation of Business Occupations
and Professions Article, Annotated Code of Maryland, Sections
2-603 and §2-604, by holding himself out as a licensed practitioner
and his firm as possessing a permit to provide certified
public accountancy services in Maryland. He was also ordered
to cease and desist from representing himself licensed to
practice and his firm as having a permit to provide CPA
services in this State. (October 3, 2002)
Disciplinary Actions
FY 2011
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