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Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, 5100 (c), 5050, and 5051. California Code of Regulations Title
16, Division 1, 58.

Related Documents:
Accusation and Decision

Shawn Washington Accountancy Corporation

Moreno Valley, CA COR 5527

CBA Actions
Revocation stayed with three years probation, via stipulated settlement. As part of the settlement, Mr. Washington admits
the truth of each and every charge and allegation in Accusation No. AC-2011-24.
Suspension of CPA and COR licenses for a period of three months.
Respondents shall reimburse the CBA $12,500 for its investigation and prosecution costs. The first payment of $2,500
shall be made within 90 days after the effective date of the Decision and Order. Additional payments shall be made in
quarterly payments with the next payment due with the March 2015 quarterly report. The final payment shall be made
with the March 2017 quarterly report.
Mr. Washington shall complete four hours of continuing education in ethics prior to the end of the suspension period.
These course hours shall be in addition to continuing education requirements for renewal.
Mr. Washington shall complete a minimum of two hours of continuing education in regulatory review prior to the end of
the suspension period. These course hours shall be in addition to continuing education requirements for relicensing.
Mr. Washington shall complete 24 hours of professional education courses during each year of the probation period in
the area of taxation, for a total of 72 hours. The 24 hours of professional education must be completed by March of each
calendar year. These course hours shall be in addition to continuing education requirements for relicensing.
Mr. Washington and Shawn Washington Accountancy Corporation shall maintain an active license.
Other standard terms of probation.
Effective August 31, 2014
Also See:
Washington, Shawn Edgar

Cause For Discipline

Accusation No. AC-2011-24 contains the following allegations:
Mr. Washington failed to timely file his own Federal individual income tax returns for multiple tax years and did not file tax
year 2007 by the extension deadline. Mr. Washington failed to timely file and pay for Federal employment taxes for
multiple quarters. As a result, Mr. Washington was suspended from practicing before the Internal Revenue Service (IRS)
for a period of 24 months, at which time Mr. Washington may petition for reinstatement.
Mr. Washington failed to notify the CBA of the IRS suspension within the prescribed 30 days.
Mr. Washington and Shawn Washington Accountancy Corporation prepared an individual income tax return that deviated
from U.S. Tax Code. The deviations were with respect to the disposition of residential rental property, basis
determination, and rental income reporting.
Mr. Washington and Shawn Washington Accountancy Corporation practiced public accountancy during a period of time

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when Mr. Washingtons license was in a denied status, pursuant to Family Code section 17520. Mr. Washington and
Shawn Washington Accountancy Corporation also advertised on their website CPA services while Mr. Washingtons
license was in a denied status.
Mr. Washington failed to provide the CBA with requested documents within 30 days.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, 5050 (a), 5063 (a)(3), 5100 (c), (g), (h). California Code of
Regulations, Title 16, Division 1, 52 (a), 63.

Related Documents:
Accusation and Decision

Shiney, Bruce F.

Calabasas, CA CPA 43460

CBA Actions
Surrender of CPA license, via stipulated settlement.
Mr. Shiney shall pay the CBA $6,000 for its investigation and enforcements costs prior to issuance of a new or reinstated
license.
Effective July 5, 2014

Cause For Discipline

Accusation No. AC-2013-63 contains the following allegations:
Mr. Shiney held himself out as a certified public accountant and performed tax preparation services in 2012 when he
knew, or should have known, that his license had been expired since April 2008. Mr. Shiney failed to obtain a PTIN
number from the Internal Revenue Service for use in preparing tax returns. Mr. Shiney failed to return client documents
upon request. Mr. Shiney failed to comply with two citations issued for practicing public accountancy without a permit and
for failure to respond to CBA inquiries. Mr. Shiney also failed to respond to CBA inquiries in this investigation. Mr. Shiney
failed to update his address of record.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, 5037, 5050, 5051, 5100 (c) and (g). California Code of
Regulations, Title 16, Division 1, 3, 52, 58, 68 and 95.4.

Related Documents:
Accusation and Decision

Shroff, Vispi Bahadur

Canyon Country, CA CPA 49525

CBA Actions
Surrender of CPA license, via stipulated settlement.

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the California Board of Accountancy for an interim suspension of his CPA license, pending the outcome of his
sentencing. Sluga operated a business in Bakersfield, first known as California Business Solutions and later, as
Comprehensive Business Solutions, that provided tax-related services to the general public.
Effective March 30, 2010

Violation(s) Charged

Related Documents:
Stipulation For Interim Suspension

Smith, Arlene Ruth

San Francisco, CA CPA 46366

CBA Actions
License Revoked.
Effective September 15, 1993

Cause For Discipline

Respondent was grossly negligent in the performance of an audit in that audit working papers were not retained for a
reasonable time period, a required financial statement was not presented, and the auditor's report did not follow the
proper form. Respondent's work papers did not document a proper study and evaluation of internal controls, audit
planning, legal representation letter, and management representation letter. Further, Respondent practiced public
accountancy under a fictitious name without Board approval.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, 5100 (c), (f). California Code of Regulations, Title 16, Division
1, 67.

Related Documents:
Accusation and Decision

Sneathen, Lowell D.

Santa Ana, CA CPA 12023

CBA Actions
Revocation stayed with three years' probation, via stipulated settlement.
Mr. Sneathen is required to reimburse the Board $2,485 for its investigation and prosecution costs.
Other standard terms of probation.
Effective February 24, 2008

Cause For Discipline

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Accusation No. AC-2007-47 contains the following allegations:

Mr. Sneathen consented to suspension from practice before the Internal Revenue Service (IRS) for an indefinite period
commencing January 18, 2006. Mr. Sneathen's suspension by the IRS resulted from the following actions. Mr. Sneathen
failed to timely file his Employer's quarterly federal tax returns for numerous quarters in 2000 through 2004, incurring
penalties for delinquency, failure to deposit, and failure to pay. Mr. Sneathen also had an outstanding balance and
interest due for 2000, 2001, and 2002. Mr. Sneathen failed to report his suspension to the Board.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, 5100(h) and 5063.

Related Documents:
Accusation and Decision

Snell, Barry A.

Santa Monica, CA CPA 43463

CBA Actions
Revocation stayed, with three years' probation, via proposed decision.
Effective December 22, 2004

Cause For Discipline

While on probation, Mr. Snell violated the terms of his probation in that he failed to obey all federal, state, and local laws,
including those rules relating to the practice of public accountancy in California. He also failed to maintain an active
license and failed to make scheduled cost reimbursement payments.
Violation(s) Charged
Violations of terms of probation.

Related Documents:
Accusation and Decision

Snyder, David Michael

Carmel Valley, CA CPA 50228

CBA Actions
Revocation stayed with three years' probation, via stipulated settlement.
Mr. Snyder's license and the corporation's license are suspended for 60 days.
Mr. Snyder shall complete 24 hours of professional education courses (CPE) related to auditing within the first 18 months
of the probationary period. The CPE shall be in addition to the CPE requirement for license renewal.
Work papers and audited financial statements for any audit are to be reviewed by an outside CPA who is approved by the
Board or its designee at Respondents' expense before the release of the audit report.
Mr. Snyder is required to reimburse the Board $11,925.28 for its investigation and prosecution costs.

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Cause For Discipline

Respondent admits that on or about October 2, 1996, he was convicted of carjacking, in violation of California Penal
Code 215 (a) and one count of armed robbery, in violation of the California Penal Code 211 and 12022.5.
These violations are found to be substantially related to the practice, functions, and duties of a Certified Public
Accountant.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, 5100 (a) and Division 1.5, Chapter 3, 490.

Related Documents:
Accusation and Decision

Stein, Michael Daniel

Riverside, CA CPA 24016

CBA Actions
Revocation of CPA Certificate, via default decision.
Effective April 25, 1999

Cause For Discipline

While on probation, Respondent violated the terms of his probation in that he failed to do the following: submit written
reports, make personal appearances, cooperate with probation monitoring, and make cost recovery reimbursement
payments.
Violation(s) Charged
Respondent violated terms 2, 3, 4, and 10 of the Stipulation Decision and Order effective August 28, 1997.

Related Documents:
Accusation and Decision

Stein, Michael Daniel

Riverside, CA CPA 24016

CBA Actions
Revocation stayed, three years' probation, via stipulated decision.
Probation terms include: Reimbursement of investigative costs; completion of an ethics course; completion of 40-hour
core course in addition to the basic 80-hour requirement; any audits or reviews performed by the Respondent during the
period of probation shall be reviewed by another CPA before release of the audit or review; other standard terms of
probation.
Effective August 28, 1997

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Cause For Discipline

Respondent admits the charges contained in the Accusation. In 1994, Respondent was engaged by his client to perform
an audit and prepare the annual tax returns and was paid a retainer. Respondent failed to perform the audit or prepare
the returns. Furthermore, Respondent failed to return the client's original source documents for a period of approximately
three months after the client requested their return.
Respondent was engaged by another client to perform a review and an audit for two entities and prepare the related tax
returns for 1993. Respondent was compensated for these services. Respondent issued the review and audit reports but
failed to prepare the tax returns. Respondent failed to return the client's records for approximately two months after the
client's written request for their return. The review and audit performed by the Respondent were found to contain extreme
departures from the standards of practice. During 1993, Respondent falsely represented himself at a speaking
engagement in an attempt to gain business in the litigation support field.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, 5037 (b), 5062, 5100, 5100 (c), (f), and Division 7, Part 3,
Chapter 1, 17500. California Code of Regulations, Title 16, Division 1, 58, 63, and 68.

Related Documents:
Accusation and Decision

Steiner, Robert A.

Hercules CA CPA 29988

CBA Actions
Revocation of CPA Certificate, via default decision.
Effective August 30, 2009

Cause For Discipline

Mr. Steiner failed to comply with Citation Number CT-2007-2 which became effective on June 17, 2007, requiring him to
complete 30 hours of technical continuing education by no later than March 31, 2008.
Mr. Steiner also failed to respond to Board inquiries including three letters and a subpoena all seeking information about
his compliance to his requirement to complete continuing education pursuant to Citation Number CT-2007-2.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, 5100. California Code of Regulations, Title 16, Division 1,
52, 95.4.

Related Documents:
Accusation and Decision

Stewart, Robert

Palm Springs, CA CPA 17420

CBA Actions

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Stulac, Daniel F.

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Racine, WI CPA 77311

CBA Actions
Surrender of license, via stipulated settlement.
Mr. Stulac shall pay the CBA $4,500 for its investigation and prosecution costs prior to the issuance of a new or
reinstated license.
Effective December 26, 2012

Cause For Discipline

Accusation No. AC-2011-16 contains the following allegations:
On September 14, 2009, a final judgment was entered against Mr. Stulac in a civil action filed by the Securities and
Exchange Commission (SEC), permanently enjoining him from future violations of the Exchange Act. On or about
September 18, 2009, the SEC issued an order suspending Mr. Stulac's right to appear or practice before the SEC.
The SEC order stated that Mr. Stulac became a partner at Arthur Anderson in September 2000 and was the engagement
partner of the audit of Peregrine Systems, Inc. (Peregrine), from September 2000 to September 2001. The SEC's
complaint alleged that Peregrine improperly recorded millions of dollars of revenue based on non-binding arrangements
with resellers. The SEC's complaint further alleged that Peregrine improperly wrote off unpaid receivables by falsely
characterizing the write-offs as "acquisition costs and other." The SEC's complaint alleged that Mr. Stulac, knew, or was
reckless in not knowing, that the receivables were unrelated to acquisitions and should not have been recorded as
"acquisition costs and other." The SEC's complaint further alleged that Mr. Stulac knew, or was reckless in not knowing,
that Peregrine's 2001 financial statements improperly recognized millions of dollars of revenue from agreements with
resellers.
Mr. Stulac failed to report his discipline by the SEC to the CBA within 30 days of notice thereof.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, 5063(a)(3), 5100(g), (h) and (l).

Related Documents:
Accusation and Decision

Stump Davis Greenberg, Accountants Incorporated

Playa Cel Rey, CA COR 1607

CBA Actions
Revocation stayed with three years' probation, via stipulated settlement.
Respondents shall reimburse the CBA in the amount of $12,000 for its investigation and prosecution costs.
Other standard terms of probation.
Effective December 28, 2011
Also See:
Rodriguez, Bolivar Eduardo

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Cause For Discipline

Accusation No. AC-2009-37 alleges that Respondents were grossly negligent and committed repeated acts of negligence
by failing to complete and file requisite financial and tax documents in a timely manner for tax years 2000 through 2006
for a client. Respondents failed to comply with professional standards by issuing financial statements to the same client
for the month of July 2007 that did not include a compilation report and Respondents did not have an engagement letter
with said client documenting the services to be performed.
The Accusation also alleged that Respondent Rodriguez failed to respond in a timely manner and with true and accurate
information to CBA inquiries related to Respondent's work.
Respondents understand and agree that the charges and allegations, if proven at hearing, constitute cause for imposing
discipline.
Violation(s) Charged
Business and Professions Code, Division 3, Chapter 1, 5100 (c), (g) and 5062. California Code of Regulations, Title 16,
Division 1, 52(a) and (d) and 58.

Related Documents:
Accusation and Decision

Sworzyn, James Marshall

Calabasas, CA CPA 18832

CBA Actions
Revocation stayed with three years' probation, via stipulated settlement.
During the period of probation, Mr. Sworzyn shall not engage in and shall be prohibited from performing any attestation
services, including audits.
After the period of probation, Mr. Sworzyn shall be permanently prohibited from engaging in and performing attestation
services, including audits, until such time as Mr. Sworzyn successfully petitions the CBA for the reinstatement of his
ability to perform attestation services.
Mr. Sworzyn shall undergo and complete a Peer Review by December 31, 2014.
Mr. Sworzyn shall complete twenty-four hours of continuing education (CE) by December 31, 2014, in the subject areas
of SSARS and/or GAAP. These course hours shall be in addition to CE requirements for renewal.
Mr. Sworzyn shall complete eight hours of CE in ethics. These course hours shall be in addition to CE requirements for
renewal.
Mr. Sworzyn shall complete four hours of CE in regulatory review. These course hours shall be in addition to CE
requirements for renewal.
Mr. Sworzyn shall reimburse the CBA $10,692.46 for its investigation and prosecution costs.
Other standard terms of probation.
Effective December 27, 2013

Cause For Discipline

Accusation No. AC-2013-34 contains the following allegations:
Mr. Sworzyn was grossly negligent and committed repeated negligent acts in his audit of RDI's 401(k) Plan (RDI) for the

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