State offices and all DLLR physical locations will be closed to the public December 24 & December 25, 2014. However, Unemployment Insurance telephone and Web operations WILL be available on Wednesday, December 24.

DLLR's Division of Occupational and Professional Licensing

 

Disciplinary Actions - Maryland Board of Public Accountancy

 

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