STATE OF NEVADA BEFORE THE NEVADA STATE BOARD OF ACCOUNTANCY NEVADA STATE BOARD OF ACCOUNTANCY, Complainant, vs. BRET O. WHIPPLE, Certified Public Accountant, Respondent. t STIPULATED FINDINGS OF FACT, CONCLUSIONS OF LAW, DISCIPLINARY ORDER AND DECISION ‘The NEVADA STATE BOARD OF ACCOUNTANCY, hereinafter referred to as “Board”, and Respondent, BRET O. WHIPPLE, Certified Public Accountant, hereinafter referred to as “Respondent”, do hereby stipulate to the following Findings of Fact, Conclusions of Law, Disciplinary Order and Decision (“Stipulated Disciplinary Order”). L FINDINGS OF FACT 1. The Board, on January 13, 1998, issued to Respondent Certified Public Accountant's Certificate No. 3065R to practice as a Certified Public Accountant in Nevada, 2. Respondent's Certified Public Accountant’s Certificate No. 3065R is still issued and outstanding. 3. The Board received information from the American Institute of Certified Public Accountants (“AICPA”) that Respondent was terminated from the AICPA’s Peer Review Program for failing to cooperate in his last Peer Review which was due December 31, 2018. 4. Respondent failed to timely comply with the Board’s Practice Monitoring Program (“Peer Review") pursuant to Nevada Administrative Code (“NAC”) 628.580 and failed toSow ann ewn ul 12 2B 14 15 16 17 18 19 20 2 22 23 24] 25 26 27 28 respond to the Board’s request to provide a copy of his program results or an exemption form if) attest services are not provided. 5. After repeated requests, Respondent failed to provide any information or documentation showing he had complied with the Peer Review Program or completed his Peer Review as required by the Peer Review program in violation of NAC 628,580 and NAC 628.880. 6. Respondent's conduct is in violation of NAC 628,580 which requires that a practitioner who performs audit, review, full disclosure compilation or attestation services shall engage in a practice monitoring program approved by the Board and Nevada Revised Statutes CNRS”) 628,390(1)(4) and G). 7. Respondent is a licensed attomey in the State of Nevada, but has declined to be represented by another attorney in this proceeding, 8. Respondent represents that he is fully aware of his right to a hearing on the allegations contained in the Complaint and Order to Show Cause issued by the Board and any and all rights he may be accorded pursuant to Chapter 628 of the Nevada Revised Statutes (“NRS”), the regulations of the NEVADA STATE BOARD OF ACCOUNTANCY, the Nevada Administrative Code (“NAC”) and the laws of the State of Nevada, 9. Respondent, in the interest of convenience in bringing this matter to an expeditious conclusion, and to avoid the costs to himself, and the additional burden to the Board of further administrative proceedings, and based upon the agreed-upon disposition represented by this Stipulated Disciplinary Order, Respondent freely and voluntarily waives his right to a hearing and any and all rights which he may be accorded pursuant to Chapter 628 of the Nevada Revised Statutes and the regulations of the NEVADA STATE BOARD OF ACCOUNTANCY, as well as under the Nevada Administrative Procedures Act and regulations. 10, The Board has investigated this matter and has the authority pursuant to NRS 628.390(1)(d) and (j) to discipline the holder of a certificate based upon violation of a regulation ot rule of professional conduct adopted by the Board or conduct discreditable to the profession of public accounting or which reflects adversely upon the fitness of the person to engage in the practice of public accounting and to impose a civil penalty pursuant to NRS 628.390(3).1 11. The stipulated findings of fact and conclusions of law contained herein are 2] made solely for the purpose of concluding these proceedings and Respondent acknowledges that this 3} will also constitute the final record for purposes of any future proceedings concerning other matters 4]| between the Board and Respondent. 5 TL. 6 CONCLUSIONS OF LAW 7 1. The Board has jurisdiction over this matter. 8 2. NRS 628.390(1)(d) provides for the revocation, suspension, or censure of a 9]| certificate holder based on a violation of any regulation adopted by the Board under the authority of 10] NRS Chapter 628. ul 3. NRS 628.390(1)(j) provides for the revocation, suspension, or censure of a 12] certificate holder based upon conduct discreditable to the profession of public accounting or which 13] reflects adversely upon the fitness of the person to engage in the practice of public accounting. 14 4, NAC 628.580 provides for the Board’s Practice Monitoring Program adopted 15] pursuant to NRS 628.386. NAC 628,580 requires a practitioner who performs audit, review, full 16] disclosure compilation or attestation services to engage in a practice monitoring program approved 17] by the Board, A practitioner is defined in NAC 628.010(4) as a certified public accountant. 18 5. NAC 628.580(3) and NAC 628.880(1) provide a licensee’s failure to provide information or documents to the Board’s staff as requested is an act discreditable pursuant to NRS 20/| 628.390(1)(j) and a licensee's failure to provide information or documents related to practice ai 2 6. NRS 628.395 provides that in addition to any penalty that the Board may ring findings requested by the Board is grounds for disciplinary action. 23]| assess pursuant to NRS 628.390, the Board may place a licensee on probation, subject to limitations 24] and conditions specified by the Board, which may include requirements for a review of the 25|| accountant’s practice, either periodically or continuously. 26 7. NRS 628.390(3) provides that in addition to other penalties prescribed by 27] NRS 628.390, the Board may impose a civil penalty of not more than $5,000.00 for each violation of 28] NRS 628.390.Soe a awe il 12) 13 14] 15] 16] 7 18 19} 20 21 22 B 24) 26) 27 28) 8. The Board has investigated this matter and has the authority pursuant to NRS 628.390(1) to enter an Order and has the authority pursuant to NRS 628.390(3) to impose a civil penalty. 9. Respondent's actions violated NRS 628.390(1)(d) and (j) in that Respondent's conduct violated NAC 628,580 and NAC 628.880. 10. Pursuant to NRS 622.400, the Board may recover its fees and costs incurred as part ofits investigative, administrative and disciplinary proceedings against Respondent, tL DISCIPLINARY ORDER lL Respondent BRET O. WHIPPLE’s Certified Public Accountant's Certificate No. 3065R, shall be placed on probation until Respondent is readmitted to the AICPA Peer Review Program and Respondent completes a Peer Review with a pass with no deficiencies. Probation will terminate provided Respondent complies with paragraphs 2 ~ 11 below. 2. Within ten (10) days of the date of this Stipulated Disciplinary Order, Respondent shall provide a list of clients and work performed for each client to the Board. The list will be maintained as confidential by the Board 3. Respondent, within ten (10) days of the Stipulated Disciplinary Order, shall provide evidence and documentation of enrollment with the Peer Review program through the Nevada Society of Certified Public Accountants (“Society”). 4. Respondent shall notify the Board within ten (10) days of entering into any attest engagements during the probation period, including any existing attest engagements being performed prior to date of the Stipulated Disciplinary Order. If performing attest engagements during the probation period, Respondent agrees to pre-release reviews by a Nevada licensed certified public accountant in good standing for any attest work as defined in NRS 628.005 from the date of this Stipulated Disciplinary Order until a clean Peer Review is obtained, Respondent shall pay all costs associated with all pre-release reviews, ‘The Nevada certified public accountant preparing the pre-release reviews for Respondent shall be approved in writing by the Board. Respondent shall submit engagement quality review reports to the Board within 10 days of the issuance of each reportwoe wn ee r)a 5. Respondent shall comply with the Board’s Peer Review requirements, Respondent shall provide copies of all peer review correspondent, results, etc. to the Board within 10 days of the date of correspondence. 6. Respondent shall not request or obtain any extensions of time for deadlines imposed by the Peer Review Administering Entity in obtaining his Peer Review. 7. Respondent shall provide the Peer Review Administering Entity with authorization to notify the Board when the following occurs: (a) the peer review information has been completed; (b) when the scheduling has been competed; (c) when the review has been received from the reviewer and submitted to technical review; and (4) when the review is placed on the Peer Review Administering Entity’s Review Acceptance Body's (“RAB”) agenda. 8. Respondent shall promptly respond to all communications from the Society and the Board during the probation period. 9. Respondent's failure to comply with any of the terms and conditions of this Stipulated Findings of Fact, Conclusions of Law, Disciplinary Order and Decision shall result in the automatic revocation of Respondent’s certificate without any further action by or proceeding before the Board, 10. The discipline imposed on Respondent shall be binding upon and apply to any firm Respondent may form during the probation period if Respondent is an owner, member, manager, principal or person who has supervisory authority over accounting or attest matters. This provision shall also be binding upon the successors or assigns of any such firm formed by Respondent during the probation period. 11, Respondent shall pay the Board’s attorney’s fees for the drafting of the formal Complaint and Order to Show Cause and the Stipulated Disciplinary Order in the amount of $715.00. 12, This Decision will be published in accordance with NAC 628.450. uM at wtIv. CONTINGENCY This Stipulated Disciplinary Order shall be subject to the approval of the Board. If the Board fails to adopt this Stipulated Disciplinary Order as its Decision, the Stipulated Disciplinary Order shall be of no force or effect for either party, nor shall it be mentioned or referred to in any legal action between the parties. Respondent understands that should the Board not approve the Stipulated Disciplinary Order, this matter will proceed to a hearing on the Complaint and Order to ‘Show Cause issued by the Board on October 4, 2019. v. ACCEPTANCE BY RESPONDENT ‘The undersigned has read the above Stipulated Findings of Fact, Conclusions of Law, Disciplinary Order and Decision, understands its terms, and agrees to be bound thereby. DATED this day of 2019. Ys PTO. WHIPPLE, CPA Certified Public Accountant Certificate No. 306SR Vi. DECISION AND ORDER The foregoing Stipulated Findings of Fact, Conclusions of Law and Disciplinary Order is adopted as the Decision of the NEVADA STATE BOARD OF ACCOUNTANCY in this matter and shall become effective on the 13th day of November 52019. NEVADA STATE BOARD OF ACCOUNTANCY 4850-4276.3948, v. 1we wn cera 10) MW 12 13 14) 15 16 7 18 19) 20 21 22 23 24 25 26 27 28 Iv. CONTINGENCY This Stipulated Disciplinary Order shall be subject to the approval of the Board. If the Board fails to adopt this Stipulated Disciplinary Order as its Decision, the Stipulated Disciplinary Order shall be of no force or effect for either party, nor shall it be mentioned or referred to in any legal action between the parties, Respondent understands that should the Board not approve the Stipulated Disciplinary Order, this matter will proceed to a heating on the Complaint and Order to Show Cause issued by the Board on October 4, 2019. v. ACCEPTANCE BY RESPONDENT The undersigned has read the above Stipulated Findings of Fact, Conclusions of Law, Disciplinary Order and Decision, understands its terms, and agrees to be bound thereby. DATED this_42day of bur 2019. YY BRET O. WHIPPLE, CPA Certified Public Accountant Certificate No. 3065R Vi. DECISION iD ORDER The foregoing Stipulated Fi ings of Fact, Conclusions of Law and Disciplinary Order is adopted as the Decision of the NEVADA STATE BOARD OF ACCOUNTANCY in this matter and shall become effective on the day of , 2019, NEVADA STATE BOARD OF ACCOUNTANCY BY: CANDACE JOHNSON, CPA, President 4850-4276-0948, v.1ea awe orn Sic rt 13 4 15 16 17 18 19 20 21 22 23 2a 26 27 28 STATE OF NEVADA. BEFORE THE NEVADA STATE BOARD OF ACCOUNTANCY. NEVADA STATE BOARD OF ACCOUNTANCY, Complainant, vs. BRET O. WHIPPLE, Cettified Public Accountant, Respondent. :OMPLAINT AND ORDER TO SHOW. USE ‘The NEVADA STATE BOARD OF ACCOUNTANCY, herein called “Board”, complains of BRET O. WHIPPLE, Certified Public Accountant, hereinafter called “Respondent”, and sets forth the following statement of charges against Respondent. 1. The Board, on January 13, 1998, issued to Respondent Certified Public Accountant's Certificate No. 3065R to practice as a Certified Public Accountant in Nevada. 2. Respondent's Certified Public Accountant's Certificate No. 3065R is st outstanding. 3. Respondent has failed to comply with the Board’s Practice Monitoring Program strative Code (“NAC”) 628.580 by failing to respond to (Peer Review”) pursuant to Nevada Ad the Board’s request to provide a copy of his program results or an exemption form if attest services are not provided. 4, After repeated requests, Respondent has failed to provide any information or documentation showing he has complied with the Peer Review Program or completed his Peer Review as required by the Peer Review program in violation of NAC 628.580 and NAC 628.880. 5. Respondent's Certified Public Accountant's Certificate No. 3065R issued on January 13, 1998, should be revoked, suspended or the holder thereof reprimanded or fined pursuant to10 u 12 13 4 15 7 18 19 20. 2 22. 23 24. 2s 26 a7 28 Nevada Revised Statutes (“NRS”) 628.190(1)(d) and (j) based upon a violation of NAC 628.580 and NAC 628.880. WHEREFORE, IT IS HEREBY ORDERED by the Board, as follows: 1. That Respondent, BRET O. WHIPPLE, Certified Public Accountant, be and appear at a hearing before MICHAEL E. DAVIS, CPA, a member of the NEVADA STATE BOARD OF ACCOUNTANCY, acting as Hearing Officer, held at the office of the NEVADA STATE BOARD OF ACCOUNTANCY, 1325 Airmotive Way, Suite 220, Reno, Nevada, on the 12" day of November, 2019, at the hour of 10:00 am., or as soon thereafter as Respondent may be heard, and then and there to show cause why Respondent's Certified Public Accountant's Certificate No. 3065R should not be revoked, suspended, or the holder thereof censured or fined, as alleged herein. 2. That copies of the Complaint and Order to Show Cause and the Notice of Hearing be served on Respondent either personally or by mailing a copy thereof by registered or certified mail, to the address of Respondent last known to the Board, not later than thirty (30) days prior to the date of the hearing DATED this 4° day of October, 2019. NEVADA STATE BOARD OF ACCOUNTANCY By: (CHAEL E. DAVIS, CPA, Secretary-Treasurer 4804-2785,0920, v. 1STATE OF NEVADA BEFORE NEVADA STATE BOARD OF ACCOUNTANCY NEVADA STATE BOARD OF ACCOUNTANCY, 6 Complainant, 7 vs. 8] BRET O. WHIPPLE, Certified Public Accountant, 9 cespondent. 10] Resp |OTICE OF HEARING 12 YOU ARE HEREBY NOTIFIED under Nevada Revised Statutes, Chapter 628, Section 13] 628.410, and the Nevada Administrative Procedure Act, Nevada Revised Statutes, Chapter 233B, 14] Section 233B.121, ef seq., that, pursuant to the authority granted to the NEVADA STATE BOARD 15] OF ACCOUNTANCY, in Chapter 628, Nevada Revised Statutes (“NRS") Section 628.390, et seq., 16]} a hearing will be held before MICHAEL E. DAVIS, CPA, a member of the NEVADA STATI 17] BOARD OF ACCOUNTANCY, acting as hearing officer, at 1325 Airmotive Way, Suite 220, Reno, 18]] Nevada, on the 12" day of November, 2019, at 10:00 a.m., or as soon thereafter as Respondent may 19} be heard, upon the charges made in the Complaint and Order to Show Cause attached hereto and 20]| incorporated herein by reference. 21 Prior to the date of the hearing, you may file a written answer to the Complaint, or you may 22)| answer the Complaint orally or in writing at the time of the hearing. You may appear in person and xamine witnesses, examine 231] by counsel, produce evidence and witnesses on your own behalf, cross~ 241] such evidence as may be produced against you and upon application to the Board, compel the 25]] attendance of witnesses on your behalf by subpoena. Should you fail to appear at the hearing 26]} noticed herein and defend, the Board may proceed to hear the evidence against you and may enter 27}| such order as shall be justified by the evidence. You have the right to appeal an adverse decision. 28 aeee a awe 10 ul 12 13 14 15 16 17 18 19 20 2 22 23 25 26) 2 28 This hearing is to be conducted in front of a single Board member, MICHAEL E. DAVIS, CPA, acting as heating officer, with the final decision being rendered by the entire NEVADA STATE BOARD OF ACCOUNTANCY, absent any member who may be disqualified. In the event you choose to disqualify any Board member trom sitting on the final decision or hearing this case, please advise the NEVADA STATE BOARD OF ACCOUNTANCY of such disqualification within ten (10) days after the service of this Notice. You are specifically referred to NRS 628.410 and NRS 233.121, et seq., for the exact provisions concerning your rights and the conduct of your hearing. DATED this 3° _ day of October, 2019. NEVADA STATE BOARD OF ACCOUNTANCY 4843-6765-0984,v.1October 10, 2019 Dear NSBA Bret © Whipple: The following is in response to your request for proof of delivery on your item with the tracking number: 9171 9999 9170 3960 5786 32, ‘Status: Delivered, Left with Individual ‘Status Date / Time: October 7, 2019, 1:05 pm Location: LAS VEGAS, NV 89104 Postal Product: First-Class Mail® Extra Services: Certified Mail™ Return Receipt Electronic Weight: Alb, 6.502 Street Address: 1100 S 10TH ST City, State ZIP Code: LAS VEGAS, NV 89104-1505 (enone ne TNA Mew 100 Address of Recipient Jot ST Signature of Recipient Note: Scanned image may refit a diferent destination address due to Intended Recipients delivery instructions on file, Thank you for selecting the United States Postal Service” for your mailing needs. If you require additional assistance, please contact your local Post Office™ or a Postal representative at 1-800-222-1811 Sincerely, United States Postal Service” 475 L'Enfant Plaza SW Washington, D.C. 20260-0004STATE OF NEVADA BEFORE THE NEVADA STATE BOARD OF ACCOUNTANCY NEVADA STATE BOARD OF ACCOUNTANCY, Complainant, AFFIDAVIT OF MAILING vs. BRET O. WHIPPLE, Certified Public Accountant, Respondent. STATE OF NEVADA. 2 ss. CARSON CITY NANCY FONTENOT does solemnly declare and affirm, under penalty of perjury, that the following assertions are true; That on the 4} day of October, 2019, she personally placed in an envelope a copy of the within COMPLAINT AND ORDER TO SHOW CAUSE and NOTICE OF HEARING in. the above matter before the NEVADA STATE BOARD OF ACCOUNTANCY, addressed the same. to the person hereinafter named and deposited the same for mailing, by certified mail, return receipt requested, at Carson City, Nevada, to wit: BRET O. WHIPPLE, CPA 1100 S. Tenth Street Las Vegas, NV 89104 IANCY FON|TENOT Wh Wh a elWW 12 13 14 15 16 7 18 19 20 2 22 24 25 27 28 STATE OF NEVADA ) ss. CARSON C11 On October _U 010, personally appeared before me, a Notary Public, NANCY FONTENOT, personally known (or proved) to me to be the person whose name is subscribed to the foregoing document, and who acknowledged to me that she executed the above document. “qestss7e.vt Gi, CASEY K POPOVIGH 4831-1951-83 NOTARY PUBLIC ‘STATE OF NEVABA ‘APPT We t08719 uy arb exeneS MARCY 2022unirep stares POSTAL SERVICE October 10, 2019 Dear NSBA Bret O Whipple: The following is in response to your request for proof of delivery on your item with the tracking number: ‘9171 9999 9170 3960 5786 32 Status: Delivered, Left with Individual Status Date / Time: October 7, 2019, 1:05 pm Location: LAS VEGAS, NV 89104 Postal Product: First-Class Mail Extra Services: Certified Mail™ Return Receipt Electronic Eimear Weight: 4b, 6.50z ‘Street Address: 1100 S 10TH ST City, State ZIP Code: LAS VEGAS, NV 89104-1505 Signature of Recipient: Mle oo ‘Address of Recipient: /bth, STO Note: Scanned image may reflec a diferent destination address due to Intended Recipients delivery Instructions on fle. ‘Thank you for selecting the United States Postal Service” for your mailing needs. If you require additional assistance, please contact your local Post Office™ or a Postal representative at 1-800-222-1811 Sincerely, United States Postal Service” 475 L'Enfant Plaza SW Washington, D.C. 20260-0004