Board of Accountancy - Disciplinary
Action
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2006
CRONIN, DEBORAH
License Number: CP1103
License Type: Certified Public Accountant
Complaint Number: 2006-ACC-3168
Disposition: Consent Agreement dated 11/29/06
Summary: Licensee indicated on her license renewal application that
she had failed to complete the continuing professional education required
for renewal of her license. Licensee agreed to a reprimand and a $300
civil penalty. Licensee agreed to complete the outstanding continuing
professional education. The board agreed to renew the license.
HERTZ, ERAN
License Number: CP3387
License Type: Certified Public Accountant
Complaint Number: 2006-ACC-2443
Disposition: Decision and Order dated 12/18/06
Summary: Licensee indicated on his license renewal application that he had met the terms of the continuing education requirement. Licensee did not initially respond to an audit request for documentation of his continuing education. He did submit a late response to a second request stating that he had complied with the continuing education requirement, but that the records were unavailable. Licensee ultimately provided a letter and attachment from SmartPros certifying that he had earned 40 hours of continuing education credits from January 1, 2005 – December 31, 2005. However, twelve of those 40 credits were not earned during the renewal time frame of September 1, 2004 until September 30, 2005, and licensee could not demonstrate that he had completed the required four hour ethics course. Licensee is not currently employed as a CPA. The board fined licensee $1000.
KURTZ, MICHELLE
License Number: CP3102
License Type: Certified Public Accountant
Complaint Number: 2005-ACC-2375
Disposition: Consent Agreement dated 9/20/06
Summary: Licensee indicated on her license renewal application that she had met the terms of the continuing education requirement. Upon audit, licensee was able to document only 26 of the 40 acceptable hours of continuing education required for renewal of the license. Licensee admitted that she inaccurately certified to completion of continuing professional education on her renewal application. Licensee agreed to a warning and a $300 civil penalty. Licensee agreed to complete the outstanding 14 hours of continuing professional education and agreed to complete an additional four hours of ethics.
RUOCCO, JOSEPH R.
License Number: CP2144
License Type: Certified Public Accountant
Complaint Number: 2006-ACC-2784
Disposition: Consent Agreement dated 12/11/06
Summary: Licensee agreed to provide services to the personal representative of an estate. The decedent had been a resident of Maine; the personal representative resided in Florida. Licensee told the personal representative that he was evaluating whether the estate needed to file an estate tax return. He prepared various returns for the estate and forwarded them to the personal representative. He did not include a Maine Estate Tax Return. The personal representative contacted licensee questioning the lack of a Maine estate or inheritance tax return and asking him to verify with the decedent’s attorney whether it was necessary to file the Maine Estate Tax Return. He did so and indicated to the personal representative that he would be completing the Maine return. Licensee forwarded a Maine Form 706 that indicated a Maine Estate Tax due of $29,765. Licensee had calculated the return as a non-resident estate tax return, even though the decedent was listed as having a Maine domicile. The only property listed as taxable in Maine by licensee was Maine real estate. There were also other errors in the calculation as well. Ultimately the estate tax owed to Maine was determined to be $56,686. The estate had to pay $956.20 of interest and $1,133.72 in penalties to Maine relating to the late filing of the correct estate tax return, which was prepared by another CPA firm after the personal representative reviewed the erroneous return prepared by licensee. Licensee agreed to a censure and agreed to a condition of probation whereby he shall not prepare any state or federal estate tax or inheritance tax forms. In lieu of a fine, licensee agreed to reimburse the estate $2,089.92 for interest and penalties.
VIEK, CORNELIA C.
License Number: CP2075
License Type: Certified Public Accountant
Complaint Number: 2006-ACC-2642
Disposition: Consent Agreement dated 11/1/06
Summary: Licensee was engaged to prepare state and federal income tax
returns for the 2000 tax year for two clients who had lived abroad on
work assignment, She indicated to the clients that they were eligible
for the foreign exemption, permitting up to $80,000 income to be exempt
from tax. The returns were prepared to take advantage of that exemption
and filed in October 2001. In early 2002 the IRS adjusted the return
and disallowed the foreign exclusion. Licensee indicated that there
was documentation that could be provided to clarify the situation so
that the IRS would accept the exemption. At that time, licensee had
family medical issues and assigned another CPA in her office to pursue
the adjustment. That employee suggested to licensee that the matter
be resolved through a letter, which licensee agreed with. The matter
was not resolved and dragged on, in large part due to licensee's lack
of supervision. In January 2004, licensee states that she prepared an
amended 2000 Form 1040X to submit within the statutory time limit. The
IRS indicated it did not receive the form. Licensee was unable to produce
a proof of mailing and the client was procedurally barred from further
challenging the IRS's disallowance of the exclusion. Licensee has voluntarily
paid a substantial portion of the clients' claimed losses relating to
this matter.
Licensee agreed to a $300 civil penalty and also agreed to take an
IRS-approved course of up to eight continuing professional education
units within six months.
2005
ABBOTONI, LOUIS F.
License Number: CP383
License Type: Certified Public Accountant
Complaint Number: 2003-ACC-162
Disposition: Decision and Order dated 2/9/05
Summary: Licensee created confusion regarding (a) his obligation to
participate in an approved peer review program and (b) his licensure
status, by failing to timely notify the board that his firm had decided
not to provide the type of services for which peer review was required.
Licensee did not reply to notices from the board that his individual
and firm licenses would not be renewed due to failure to comply with
the peer review requirement. Those licenses expired, but licensee continued
to hold himself out as a CPA even though he and his firm were no longer
licensed to practice as such.
The board issued licensee a reprimand and placed his individual and
firm licenses on probation until further order of the board. During
the period of probation, (a) licensee shall comply with all board filing
requirements and respond in a timely manner to board and department
communications, and (b) licensee's firm shall not engage in any defined
service other than compilations without obtaining the prior approval
of the board. The board also fined licensee $3000 and ordered licensee
to pay $735 hearing costs. The board renewed licensee's individual and
firm licenses.
ALEX, VALERIE B.
License Number: CP211
License Type: Accountant
Complaint Number: 2004-ACC-173
Disposition: Consent Agreement dated 12/14/05
Summary: Licensee acknowledged that she failed to promptly and adequately
perform the work that she understood she had agreed to undertake for
the client. Licensee failed to clearly arrive at, and confirm with the
client, an adequate understanding of the scope of services that she
had agreed to provide to the client, which resulted in an apparent misunderstanding
between the licensee and the client concerning responsibility for the
quarterly tax filings. Finally, the licensee failed to promptly and
fully return all documents to the client upon request at the termination
of the relationship. Licensee agreed to a warning and a $1000 civil
penalty.
CANJE, NEIL J.
License Number: CP1757
License Type: Certified Public Accountant
Complaint Number: ACC-172
Disposition: Consent Agreement dated 12/12/05
Summary: Licensee acknowledged that he requested and received a 3-month
extension of time to obtain continuing professional education hours
that he was required to receive by September 30, 2003, and that he was
required to report completed hours to the board by December 31, 2003.
Licensee failed to provide any further documentation to the board, and
also failed to obtain the required amount of continuing education for
the September 30, 2003 - September 30, 2005 period. Licensee agreed
to a $3000 civil penalty, and also agreed to complete and document 80
hours of continuing professional education. Upon licensee's completion
of these obligations, the board agreed to grant any pending application
to renew licensee's permit to practice.
EDWARDS, SCOTT E.
License Number: CP372
License Type: Certified Public Accountant
Complaint Number: ACT-169
Disposition: Consent Agreement dated 7/5/05
Summary: Licensee's privilege to practice before the Securities and
Exchange Commission was suspended for a year. Licensee acknowledged
the facts concerning the SEC proceeding, but asserts that the SEC decision
was based on evidence, opinions and interpretations of rules that were
disputed by licensee. On the basis of the SEC suspension, licensee agreed
to a reprimand and a $1500 civil penalty.
JEAN, DAVID V
License Number: CP2172
License Type: Certified Public Accountant
Complaint Number: ACT-185
Disposition: Consent Agreement dated 10/6/05
Summary: Licensee admitted that he did not timely file a statement of
continuing education and that his permit to practice subsequently expired
without renewal due to his failure to file this information. The board
renewed the license upon receipt of documentation of continuing education.
Licensee agreed to a $300 civil penalty.
LAVIGNE, GERALD R.
License Number: CP495
License Type: Certified Public Accountant
Complaint Number: 2002-ACC-153
Disposition: Consent Agreement dated 2/9/05
Summary: Licensee acknowledged that: "While practicing public accountancy,
Respondent was asked by a client to provide a letter addressed to the
client concerning the income and expenses relating [sic] a business
property of the client's. Those income and expenses had been combined
with the income and expenses of another business owned by the client
on one Schedule C for Federal income Tax Returns in two different years.
The purpose of the letter was to provide verification of the income
and expenses of one of the businesses reported on the tax return. This
letter was to be provided by the owner to potential purchasers or lenders
in connection with a sale of that business asset.
The letter stated that 'You have asked us to confirm income and expenses
of the [business enterprise] that were reported on Schedule C of your
1997 and 1996 Federal Income Tax Returns. Our records indicate that
the following amounts were reported.' The numbers reported thereafter
under various receipt and expense categories were not numbers that were
found directly on the business records of the Respondent. They required
calculations and allocations to be made between the enterprises. This
involved input from the owner as part of preparing the letter subsequent
to the preparation of the tax returns.
Although the Respondent indicates that it was not his intention to
create a misleading impression, he acknowledges that the language created
a misleading impression to those he had reason to believe might be reviewing
this information that the figures were found directly on records in
Respondent's files, as opposed to being arrived at through a process
of calculation that altered or allocated the figures actually shown
in his records.
The Respondent further acknowledges that the letter should have contained
opinion language for a compilation report pursuant to the Statement
on Standards for Accounting and Review Services (SSARS) to properly:
a) disclose the nature of any limited engagement; b) specifically disclose
your familial relationship with the owner of the business; and c) disclose
any assumptions utilized to arrive at the allocations between the two
enterprises whose figures had been combined on the original Schedule
C."
Licensee agreed to a warning and a $1000 civil penalty.
TURGEON, PIERRO
License Number: CP2634
License Type: Certified Public Accountant
Complaint Number: ACT-174
Disposition: Consent Agreement dated 1/5/05
Summary: Licensee admitted that he failed to submit the continuing professional
education necessary for renewal of his individual permit to practice
as a certified public accountant. Licensee agreed to surrender the permit.
WEBSTER, MICHELE K.
License Number: CP2149
License Type: Certified Public Accountant
Complaint Number: 2004-ACC-176
Disposition: Consent Agreement dated 12/12/05
Summary: Licensee acknowledged that she failed to meet the continuing
professional education requirement for the 3-year period ending on August
31, 2004. Licensee agreed to voluntarily surrender her individual permit
to practice as a certified public accountant.
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2004
BLACK, GERALDINE A.
(see entry for Foster Carpenter Black & Co., LLC)
FOSTER CARPENTER BLACK & CO., LLC
(Bangor)
License Number: FM10000046
License Type: Accountancy Firm
Complaint Number: ACC-141
Disposition: Consent Agreement dated 2/18/04
Summary: Licensee firm admitted, in connection with its audit of a municipal
water district, to a lack of due care in: (a) not documenting deficiencies
concerning the district's contracting procedures, and (b) failing to
assure that $1.1 million in capital assets were properly valued and
accurately stated on the balance sheet, where valuation was supported
only by $1.1 million in payments made by the district to the contractor
that were not documented by any written contract or detailed invoices
describing the work performed. Licensee firm agreed to a $500 civil
penalty. Individual licensee Geraldine A. Black admitted being the partner
responsible for performing the work that formed the basis for the complaint
and agreed to complete 16 hours of continuing professional education
in proper auditing procedures.
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2003
WILSON, JAMES N.
License Number: CP391
License Type: Certified Public Accountant
Complaint Number: ACT-159
Disposition: Consent Agreement dated 9/16/03
Summary: Licensee failed to respond to the board's audit requests for
documentation of the continuing professional education activities listed
on a summary of continuing professional education submitted by the licensee.
Licensee agreed to voluntarily surrender the license. The licensee may
apply for a license from the board at any time in the future.
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2002
LABONTE, BERTRAND G.
License Number: CP463
License Type: Certified Public Accountant
Case Number: ACT-144
Disposition: Board Order dated 7/24/02
Summary: Licensee failed to exercise due care in preparing federal income
tax returns relating to self-employment tax for the years 1993, 1994,
1995, 1996 and 1997. Licensee was issued a reprimand and ordered to
pay hearing costs incurred by the board in an amount not to exceed $750.
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2001
PLANTE, Gary A.
License Number: CP2402
License Type: Certified Public Accountant
Case Number: ACT-145
Disposition: Consent Agreement dated 8/29/01
Summary: Licensee, controller of Bowdoin College, withdrew $50,545.59
for his personal use from a college account under his control and charged
$2298.38 in personal expenses to a Bowdoin College credit card. Licensee
was issued a reprimand and agreed to voluntarily surrender his right
to renew his permit to practice public accountancy in Maine.
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2000
ABBOTONI, Louis F.
License Number: CP383
License Type: Certified Public Accountant
Case Number: ACT-135
Disposition: Board Order dated 7/12/00
Summary: Licensee failed to include four income items on federal tax
return, one of which the client had specifically discussed with him,
failed to respond to client's telephone calls in a timely manner, and
committed errors on client's amended tax returns for two states. Licensee
was issued a reprimand and put on probation for one year. During the
probation period, licensee is to secure the services of a licensed certified
professional accountant to review and critique licensee's office procedures
and policies and client files in light of the due care issues raised
by this matter.
CAMPBELL, Larry L.
License Number: CP742
License Type: Certified Public Accountant
Case Number: ACT-139
Disposition: Consent Agreement dated 8/30/00
Summary: Licensee acknowledged that he failed to follow up on errors
found by the IRS on the clients' federal income tax return, failed to
return phone calls to the clients or otherwise maintain a professional
level of communication with them, and did not allocate his time and
priorities in such a manner as to fulfill his obligation to the clients.
Licensee was issued a reprimand and a $250 civil penalty.
ELLIS, Jeffrey K
License Number: CP573
License Type: Certified Public Accountant
Case Number: Dkt. No. 99-455 (Administrative Court)
Disposition: Consent Decree dated 6/30/00
Summary: Licensee repeatedly failed to provide four clients with promised
services and failed to return clients' documents to them in a timely
manner. The court revoked licensee's certificate as a certified public
accountant.
LATULIPPE, Marc R.
License Number: CP2799
License Type: Certified Public Accountant
Case Number: ACT-138
Disposition: Consent Agreement dated 9/21/00
Summary: Licensee admitted that he failed to disclose a criminal conviction
on his application to sit for the Uniform CPA Examination and his application
to obtain a permit to practice public accountancy. Licensee was issued
a warning and a $1000 civil penalty.
STINSON, Mark M.
License Number: CP921
License Type: Certified Public Accountant
Case Number: ACT-136
Disposition: Board Order dated 3/22/00
Summary: Licensee made ten unauthorized withdrawals totaling $10,125
over a period of 21 months for his personal use from a Little League
bank account that he controlled. (Licensee ultimately repaid the entire
amount.) Licensee was issued nine consecutive 36 day suspensions and
one additional 41 day consecutive suspension of his permit to practice
public accountancy and his certificate as a certified public accountant
for the ten violations (365 days total). Licensee was also issued a
$150 civil penalty for each of the ten violations ($1500 total) and
was ordered to pay $500 for costs incurred by the board.
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Last Updated:
July 7, 2008
