mary lee veronica mcdonell aka mary lee veronica … · mary lee veronica mcdonell aka mary lee...

BEFORE THE CALIFORNIA BOARD OF ACCOUNTANCY DEPARTMENT OF CONSUMER AFFAIRS

STATE OF CALIFORNIA

In the Matter of the Accusation Against:

MARY LEE VERONICA MCDONELL AKA MARY LEE VERONICA ROSS,

Certified Public Accountant Certificate No. 51690,

Res ondent.

Case No. AC-2016-42

OAH No. 2016050740

DECISION

The California Board of Accountancy (Board) hereby adopts the attached Proposed Decision, dated November 3, 2016, as its decision in the above-entitled matter except that, pursuant to the provisions of Government Code section 11517(c)(2)(B), the proposed penalty is reduced and the Order is hereby modified as follows:

On page 6 of the Proposed Decision, the length of probation is reduced from three years to one yea rand the cost reimbursement term is hereby deleted.

For ease of reference, the Order is hereby corrected to reflect the above-mentioned penalty reduction changes and is set forth in its entirety, as follows:

ORDER

CPA Certificate number 51690 issued to respondent Mary Lee Veronica McDonell is revoked. However, revocation is stayed and respondent is placed on probation for one year upon the following terms and conditions:

1. Obey All Laws

Respondent shall obey all federal, California, other states' and local laws, including those rules relating to the practice of public accountancy in California.

2. Submit Written Reports

Respondent shall submit, within 1 0 days of completion of the quarter, written reports to the Board on a form obtained from the Board. The respondent shall

submit, under penalty of perjury, such other written reports, declarations, arid verification of actions as are required. These declarations shall contain statements relative to respondent's compliance with all the terms and conditions of probation. Respondent shall immediately execute all release of information forms as may be required by the Board or its representatives.

3. Personal Appearances

Respondent shall, during the period of probation, appear in person at interviews/meetings as directed by the Board or its designated representatives, provided such notification is accomplished in a timely manner.

4. Comply With Probation

Respondent shall fully comply with the terms and conditions of the probation imposed by the Board and shall cooperate fully with representatives of the California Board of Accountancy in its monitoring and investigation of the respondent's compliance with probation terms and conditions.

5. Practice Investigation

Respondent shall be subject to, and shall permit, a practice investigation of the respondent's professional practice. Such a practice investigation shall be conducted by representatives of the Board, provided notification of such revie\IIJ is accomplished in a timely manner.

6. Comply With Citations

Respondent shall comply with all final orders resulting from citations issued by the Board.

7. Tolling of Probation for Out-of-State Residence/Practice

In the event respondent should leave California to reside or practice outside this state, respondent must notify the Board in writing of the dates of departure and return. Periods of non-California residency or practice outside the state shall not apply to reduction of the probationary period, or of any suspension. No obligation imposed herein, including requirements to file written reports, reimburse the Board costs, and make restitution to consumers, shall be suspended or otherwise affected by such periods of out-of-state residency or practice except at the written direction of the Board.

8. Violation of Probation

If respondent violates probation in any respect, the Board, after giving respondent notice and an opportunity to be heard, may revoke probation and carry out the disciplinary order that was stayed. If an accusation or a petition to

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revoke probation is filed against respondent during probation, the Board shall have continuing jurisdiction until the matter is final, and the period of probation shall be extended until the matter is final.

The Board's Executive Officer may issue a citation under California Code of Regulations, title 16, section 95, to a licensee for a violation of a term or condition contained in a decision placing that licensee on probation.

9. Completion of Probation

Upon successful completion of probation, respondent's CPA certificate will be fully restored.

This Decision shall become effective t\·1\11______________

DATED: l_~_\_·l_)____ \~------Pr sident California Board of Accountancy

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STATE OF CALIFORNIA

In the Matter of the Accusation Against: Case No. AC-2016-42

MARY LEE VERONICA McDONELL, AKA MARY LEE VERONICA ROSS, OAH No. 2016050740

Certified Public Accountant Certificate No. 51690,

Respondent.

PROPOSED DECISION

Matthew Goldsby, Administrative Law Judge with the Office of Administrative Hearings, heard this matter on October 10, 2016, at Los Angeles, California.

Morgan W. McCall, Deputy Attorney General, appeared and represented complainant Patti Bowers, Executive Officers of the California Board of Accountancy, Department of Consumer Affairs (Board).

Theresa A. Gibbons, Attorney At Law, appeared and represented respondent Mary Lee Veronica McDonell, also known as Mary Lee Veronica Ross. Respondent was present throughout the hearing.

The parties submitted the matter for decision at the conclusion of the hearing on October 10, 2016.

On October 24, 2016, respondent filed post-hearing documents, including a letter from respondent's counsel to the administrative law judge, a copy of a renewal application, and correspondence from the Board to respondent's counsel, marked as Exhibit M. The record was reopened to allow complainant to file objections by November 2, 2016. On November 2, 2016, complainant filed written objections, marked as Exhibit 9, on grounds of lack of authenticity, hearsay, lack of foundation, relevance, and undue prejudice. The objections were overruled and Exhibit M was admitted as administrative hearsay. (See Gov. Code, §11513, subd. (d).)

FACTUAL FINDINGS

1. Complainant brought the Accusation in her official capacity. Respondent timely submitted a Notice of Defense.

2. On November 18, 1988, the Board issued to respondent Certified Public Accountant (CPA) certificate number 51690. Respondent's license is valid and is scheduled to expire on December 13, 2016.

3. On December 20, 2001, after a jury trial and guilty verdict, respondent was convicted of voluntary manslaughter in violation of Penal Code section 192, a felony, with an enhancement that she discharged a handgun causing death during the commission of the crime under Penal Code section 12022.5, subdivision (a). (People v. Ross (Super. Ct. Contra Costa County, 2001, No. 5-010022-2).) The court sentenced respondent to six years in state prison, and ordered her to pay a i·estitution fine in the sum of $1,200.

4. Respondent explained the facts and circumstances of the crime in her letter to the Board dated March 18, 2015, as follows: "My conviction of voluntary manslaughter was the result of an incident in October 2000 between my abusive husband and me and was in no way relevant to the practice of accountancy. Finding myself in a life-threatening situation, I acted in self-defense. Unfortunately my actions resulted in my husband's death, which I was prosecuted for and which resulted in this conviction." (Ex. 6.)

5. Respondent's conviction was not reported to the Board within 30 days of its occurrence. Respondent believed that her criminal defense attorney Harold J. Rosenthal would notify the Board based on a jail visit conversation she had with Mr. Rosenthal and Ms. Gibbons, Mr. Rosenthal's associate at the time. Ms. Gibbons testified and furnished a declaration, corroborating respondent's testimony that Mr. Rosenthal "assured [respondent] that he would notify all requisite state agencies of her felony conviction." (Ex. A.) Respondent took no action to confirm with Mr. Rosenthal or the Board that that the required disclosure was made.

6. Respondent renewed her certificate on inactive status in 2002, 2004, 2006, 2008, and 2010. Respondent renewed her certificate on active status in 2012, and 2014. Respondent did not disclose her 2001 conviction on any application for renewaL1

7. Ref;pondent served four years in actual custody. During her incarceration, respondent communicated with friends by written correspondence. She assisted other women with their cases of domestic violence and took a course in battered women syndrome. She underwent counseling for approximately one year. After her release, respondent remained under judicial supervision on terms of parole. She immediately searched and found

1 Complainant did not present copies of respondent's renewal applications as proof of nondisclosure and the evidence fails to establish that the renewal application in 2002, the first renewal after the conviction, requested disclosure of convictions.

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employment as a controller. She otherwise served as a volunteer director of a nonprofit organization and assisted the charity in restoring its tax exempt status. On May 10, 2007, respondent completed 22 weeks of Anger Management Group treatment at Faces, a nonprofit organization. On April16, 2007, respondent completed a Personal Empowerment Ten Week Program. On November 29, 2009, upon respondent's successful completion of her sentence and parole, the California Department of Corrections discharged respondent from its jurisdiction.

8. Respondent is currently employed as the General Manager of the Los Angeles unit of Viracor-IBT Laboratories. Respondent voluntarily disclosed her conviction to the employer during the hiring process. Pursuant to performance reviews for the past two years, respondent is performing to the satisfaction of her employer. 2

9. In October 2007, respondent married William Scott McDonell. Respondent is now in a stable, peaceful, and loving relationship with her husband and his four adult children from a prior marriage. Each family member wrote a character reference letter, devoid of any indicia of domestic violence.

10. Respondent presented character reference letters written for this administrative hearing that support and explain respondent's testimony of her honesty and rehabilitation. 3

Her current supervisor, while acknowledging his awareness of respondent's past conviction, wrote: "[Respondent] has demonstrated strong business prowess, high integrity and unquestioned professionalism." (Ex. B) A neighbor who is a licensed attorney and has lmown respondent "for years," conoborated respondent's testimony of her charitable activities and described respondent as honest, professional, and ethical. (Ex. F.) Another neighbor and a fmmer colleague wrote letters, claiming to have known respondent for more than a decade, and attributing her failure to make full disclosure to the Board as "completely unintentional" and "inconsistent" with her character. (Ex. F.)

11. Complainant incurred investigation costs in the sum of $551.72 and prosecution costs in the sum of $2,262.50, for a total of $2,814.22 in reasonable costs.

2 The evidence did not establish whether respondent's position requires a CPA certificate as a condition to employment, but two recent performance reviews indicate that respondent performs audits and other accounting functions as part of her regular duties.

3 Respondent also presented writings sent to the criminal court judge for the purpose of requesting leniency in sentencing, including letters from family and friends, a letter from a psychiatrist, a memorandum from the jury, and a sentencing memorandum written by Mr. Rosenthal. However, the hearsay evidence was too stale to support or explain any direct evidence of her current character and state of rehabilitation.

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LEGAL CONCLUSIONS

1. Complainant has the burden of proving cause for discipline by clear and convincing evidence to a reasonable certainty. (Ettinger v. Board ofMedical Quality Assurance (1982) 135 Cal.App.3d 853.)

2. The Board may revoke or suspend a CPA certificate for unprofessional conduct, including the conviction of any crime substantially related to the qualifications, functions, and duties of a CPA. (Bus. & Prof. Code,§ 5100, subd. (a).) A crime is considered to be substantially related to the qualifications, functions or duties of a certified public accountant if to a substantial degree the crime evidences present or potential unfitness of a certified public accountant to perform authorized functions in a manner consistent with the public health, safety, or welfare. (Cal. Code Regs., tit. 16, § 99.)

3. The Board may revoke or suspend a CPA certificate for unprofessional conduct, including a willful violation of the Business and Professions Code. (Bus. & Prof. Code 5100, subd. (a).) Business and Professions Code section 5063 requires a licensee to notify the Board in writing of any felony conviction within 30 days of the conviction.

4. In this case, respondent was convicted of voluntary manslaughter after discharging a handgun to cause death. Respondent's testimony that her husband was abusive and that she acted in fear for her life may not be used to disprove her criminal conduct and the record of conviction is conclusive proof of the criminal act. (Bus. & Prof. Code, § 5106.) A jury considered the circumstance of domestic abuse and determined the homicide was unjustified. A judge considered requests for leniency and sentenced respondent to six years in state prison.

5. Respondent then violated the Business and Professions Code by failing to report the felony within 30 days of her conviction. Respondent had a personal duty to comply with the Business and Professions Code and her reliance on an attorney does not excuse noncompliance any more than a taxpayer may avoid compliance with the Internal Revenue Code by placing the responsibility with a CPA. (U.S. v. Kroll (7th Cir. 1977) 547 F.2d 393, 396.)

6. Respondent's act of deadly violence coupled with the concealment of her conviction evidences a potentialunfitness to serve as a CPA in a manner consistent with the public's health, safety, and welfare. Accordingly, cause exists to discipline respondent's license under Business and Professions Code section 5100, subdivision (a), because she was convicted of a crime substantially related to the qualifications, functions, and duties of a CPA and she willfully violated Business and Professions Code section 5063. (Factual Findings 3-6.)

7. Before suspending or revoking a CPA certificate, the Board must consider the following criteria in evaluating the rehabilitation of a licensee: (1) The nature and severity of the act or offense; (2) the licensee's criminal record and evidence of any act committed subsequent to the act or offense under consideration which also could be considered as grounds for suspension or revocation; (3) the time elapsed since commission of the act or

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offense; ( 4) the extent to which the licensee has complied with any terms of parole, probation, restitution, or any other sanctions lawfully imposed against the licensee; (5) evidence of expungement proceedings pursuant to Penal Code section 1203.4; and (6) evidence of rehabilitation submitted by the licensee. (Cal. Code Regs. tit. 16, §99.1)

8. Respondent served the sentence that was imposed by the criminal justice system as punishment for the crime. However, by continuing to characterize her misconduct as self-defense, respondent fails to fully acknowledge the wrongfulness of her past actions, an essential step towards rehabilitation. (Seide v. Committee ofBar Examiners (1989) 49 Cal.3d 933.) Rehabilitative efforts presuppose an admission of the problem; a failure to recognize the problem, its effect on the licensee's private life, and its potential effect on a professional practice, heighten the need for discipline. (In re Kelley (1990) 52 Cal.3d 487.)

9. However, respondent committed the criminal act 16 years ago, was released from custody more than 10 years ago, and was discharged from parole more than 6 years ago. The passage of time and the absence of any criminal record either before or after the conviction greatly diminish the evidentiary significance of her criminal conduct. (Kwasnik v. State Bar (1990) 50 Cal.3d 1061.) Respondent complied with the terms of parole sufficient to gain her discharge from the jurisdiction of the Department of Corrections.

10. Although respondent's failure to report the conviction within 30 days is cause for discipline, her belief that her defense attorney made disclosure mitigates the severity of discipline to be imposed and is corroborated by Ms. Gibbons' testimony and sworn affidavit. At the time disclosure was required, respondent was facing six years of incarceration; her neglect to take timely action to confirm that disclosure was made does not warrant the maximum imposii:ion of discipline. Her failure to make disclosure on her renewal . applications is given little weight in light of the absence of sufficient evidence relating to questions posed and responses given on her first renewal application, the only renewal that would possibly require disclosure. Respondent voluntarily disclosed her conviction to her current employer and to neighbors and colleagues, evidence of rehabilitation.

11. The recent character reference letters support and explain respondent's direct evidence of honesty. She is now in a stable, peaceful, and loving relationship with no indicia of domestic violence over the course of a nine year marriage. Respondent's charitable activities exhibit a conscientious involvement in her community.

12. The task in disciplinary cases is preventative, protective, and remedial, not punitive. (In re Kelley (1990) 52 Cal. 3d 487.) Outright revocation of respondent's certificate would be unduly punitive. Probationary terms and conditions will adequately safeguard the public's interest and serve as a more appropriate remedy under the facts and circumstances of this case.

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13. The Board, after appropriate notice and an opportunity for hearing, may order any licensee to pay an administrative penalty. (Bus. & Prof. Code,§ 5116, subd. (a).) However, complainant failed to plead a specific amount to be imposed and presented no evidence to show actual and potential consumer harm or to evaluate the level of administrative penalty necessary to deter future violations of the Business Code. (Bus. & Prof. Code,§ 5116, subd. (c).) Accordingly, no administrative penalty is imposed.

14. However, a licensee's violation of the licensing act entitles the Board to recover all reasonable costs incurred to investigate and prosecute the violation. (Bus. & Prof. Code, § 5107, subd. (a).) Complainant has presented satisfactory proof that reasonable costs were incurred in the amount of $2,814.22 to investigate and enforce the case against respondent. Accordingly, respondent is liable under Business and Professions Code section 5017 to pay the Board its costs in the amount of $2,814.22.

ORDER

CPA certificate number 51690 issued to respondent Mary Lee Veronica McDonnell is revoked. However, revocation is stayed and respondent is placed on probation for three years upon the following terms and conditions:

1. Obey AH Laws

Respondent shall obey all federal, California, other states' and local laws, including those rules relating to the practice of public accountancy in California.

2. Cost Reimbursement

Respondent shall reimburse the Board $2,814.22 for its investigation and prosecution costs. The payment shall be made within 90 days of the date the Board's decision is final.

3. Submit Written Reports

Respondent shall submit, within 10 clays of completion of the quarter, written reports to the Board on a form obtained from the Board. Respondent shall submit, under penalty of perjury, such other written reports, declarations, and verification of actions as are required. These declarations shail contain statements relative to respondent's compliance with all the terms and conditions of probation. Respondent shall immediately execute all release of information forms as may be required by the Board or its representatives.

4. Personal Appearances

Respondent shall, during the period of probation, appear in person at interviews or meetings as directed by the Board or its designated representatives, provided such notification is accomplished in a timely manner.

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5. Comply 'With Probation

Respondent shall fully comply with the terms and conditions of the probation imposed by the Board and shall cooperate fully with representatives of the Board in its monitoring and investigation of the respondent's compliance with probation terms and conditions.

6. Practice Investigation

Respondent shall be subject to, and shall permit, a practice investigation of the respondent's professional practice. Such a practice investigation shall be conducted by representatives of the Board, provided notification of such review is accomplished in a timely manner.

7. Comply With Citations

Respondent shall comply with all final orders resulting from citations issued by the Board.

8. Tolling of Probation for Out-of-State Residence/Practice

In the event respondent should leave California to reside or practice outside this state, respondent must notify the Board in writing of the dates of departure and return. Periods of non-California residency or practice outside the state shall not apply to reduction of the probationary period, or of any suspension. No obligation imposed herein, including requirements to ::ile written reports, reimburse the Board costs, and make restitution to consumers, shall be suspended or otherwise affected by such periods of out-of-state residency or practice except at the written direction of the Board.

9. Violation of Probation

If respondent violates probation in any respect, the Board, after giving respondent notice and an opportunity to be heard, may revoke probation and carry out the disciplinary order that was stayed. If an accusation or a petition to revoke probation is filed against respondent during probation, the Board shall have continuing jurisdiction until the matter is final, and the period of probation shall be extended until the matter is final. The Board's Executive Officer may issue a citation under California Code of Regulations, title 16, section 95, to a licensee for a violation of a term or condition contained in a decision placing that licensee on probation.

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10. Completion of Probation

Upon successful completion of probation, respondent's CPA certificate will be fully restored.

DATED: November 3, 2016

MATTHEW GOLDSBY Administrative Law Judge Office of Administrative Hearings

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KAMALA D. HARRIS Attorney General of California LINDA K. SCHNEIDER Senior Assistant Attorney General LINDAL. SUN Supervising Deputy Attorney General State BarNo. 207108

300 So. Spring Street, Suite 1702 Los Angeles, CA 90013 Telephone: (213) 897-6375 Facsimile: (213) 897-2804

Attorneys for Complainant


STATE OF CALIFORNIA

In the Matter of the Accusation Against: Case No. AC-20 16-42

MARY LEE VERONICA MCDONELL AKA MARY LEE VERONICA ROSS 21 Temple Ave. Long Beach, CA 90803

ACCUSATION

Certified Public Accountant Certificate No. 51690

Respondent.

Complainant alleges:

PARTIES

1. Patti Bowers (Complainant) brings this Accusation solely in her official capacity as

the Executive Officer ofthe California Board ofAccountancy, Department of Consumer Affairs.

2. On or about November 18, 1988, the California Board of Accountancy issued

Certified Public Accountant Certificate Number 51690 to Mary Lee Veronica McDonell, also

known as Mary Lee Veronica Ross (Respondent). The Certified Public Accountant Certificate

was in full force and effect at all times relevant to the charges brought herein and will expire on

December 31, 2016, unless renewed.

///

(MARY LEE VERONICA MCDONELL) ACCUSATION

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JURISDICTIONAL & STATUTORY PROVISIONS

3. This Accusation is brought before the California Board of Accountancy (CBA),

Department of Consumer Affairs, under the authority of the following laws. All section

references are to the Business and Professions Code (Code) unless otherwise indicated.

4. Section 5109 of the Code states:

The expiration, cancellation, forfeiture, or suspension of a license, practice privilege, or other authority to practice public accountancy by operation of law or by order or decision of the board or a court of law, the placement of a license on a retired status, or the voluntary surrender of a license by a licensee shall not deprive the board of jurisdiction to commence or proceed with any investigation of or action or disciplinary proceeding against the licensee, or to render a decision suspending or revoking the license.


(a) A licensee shall report to the board in writing of the occurrence of any of the following events occurring on or after January 1, 1997, within 30 days of the date the licensee has knowledge ofthese events:

(1) The conviction ofthe licensee of any ofthe following:

(A) A felony.

(B) Any crime related to the qualifications, functions, or duties of a public accountant or certified public accountant, or to acts or activities in the course and scope of the practice of pub lie accountancy ....

6. Section 5100 states:

After notice and hearing the board may revoke, suspend, or refuse to renew any permit or certificate granted under Article 4 (commencing with Section 5070) and Article 5 (commencing with Section 5080), or may censure the holder of that permit or certificate for unprofessional conduct that includes, but is not limited to, one or any combination of the following causes:

(a) Conviction of any crime substantially related to the qualifications, functions and duties of a certified public accountant or a public accountant;

(g) Willful violation of this chapter or any rule or regulation promulgated by the board under the authority granted under this chapter ....


A plea or verdict of guilty or a conviction following a plea of nolo contendere is deemed to be a conviction within the meaning of this article. The record of the conviction shall be conclusive evidence thereof. The board may order the certificate or permit suspended or revoked, or may decline to issue a certificate or permit, when the

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time for appeal has elapsed, or the judgment of conviction has been affirmed on appeal or when an order granting probation is made, suspending the imposition of sentence, irrespective of a subsequent order under the provisions of Section 1203.4 of the Penal Code allowing such person to withdraw his plea of guilty and to enter a plea of not guilty, or setting aside the verdict of guilty or dismissing the accusation, information or indictment.


Each board under the provisions of this code shall develop criteria to evaluate the rehabilitation of a person when:

(a) Considering the denial of a license by the board under Section 480; or

(b) Considering suspension or revocation of a license under Section 490.

Each board shall take into account all competent evidence of rehabilitation furnished by the applicant or licensee.

9. · Section 490 of the Code provides, in pertinel).t part, that a board may suspend or

revoke a license on the ground that the licensee has been convicted of a crime substantially

related to the qualifications, functions, or duties of the business or profession for which the

license was issued.


Notwithstanding any other provision oflaw, in a proceeding conducted by a board within the department pursuant to law to deny an application for a license or to suspend or revoke a license or otherwise take disciplinary action against a person who holds a license, upon the ground that the applicant or the licensee has been convicted ofa crime substantially related to the qualifications, functions, and duties of the licensee in question, the record of conviction ofthe crime shall be conclusive evidence ofthe fact that the conviction occurred, but only of that fact, and the board may inquire into the circumstances surrounding the commission of the crime in order to fix the degree of discipline or to determine if the conviction is substantially related to the qualifications, functions, and duties ofthe licensee in question.

As used in this section, "license" includes "certificate," "permit," "authority," and "registration."

REGULATORY PROVISIONS

11. California Code ofRegulations, Title 16, section 99 states:

For the purposes of denial, suspension, or revocation of a certificate or permit pursuant to Division 1.5 (commencing with Section 4 75) ofthe Business and Professions Code, a crime or act shall be considered to be substantially related to the qualifications, functions or duties of a certified public accountant or public accountant ifto a substantial degree it evidences present or potential unfitness of a certified public accountant or public accountant to perform the functions authorized by his or her certificate or permit

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in a manner consistent with the public health, safety, or welfare. Such crimes or acts shall include but not be limited to those involving the following:

(a) Dishonesty, fraud, or breach offiduciary responsibility of any kind;

(b) Fraud or deceit in obtaining a certified public accountant's certificate or a public accountant's permit under Chapter 1, Division III ofthe Business and Professions Code;

(c) Gross negligence in the practice ofpublic accountancy or in the performance of the bookkeeping operations described in Section 5052 ofthe code;

(d) Violation of any ofthe provisions of Chapter 1, Division III ofthe Business and Professions Code or willful violation of any rule or regulation of the board.

12. California Code of Regulations, Title 16, section 99.1 states:

When considering the denial of a certificate or permit under Section 480 of the Business and Professions Code, the suspension or revocation ofa certificate or permit or restoration of a revoked certificate under Section 11522 of the Government Code, the board, in evaluating the rehabilitation of the applicant and his present eligibility for a certificate or permit, will consider the following criteria:

(1) Nature and severity of the act(s) or offense(s).

(2) Criminal record and evidence of any act(s) committed subsequent to the act(s) or offense(s) under consideration which also could be considered as grounds for denial, suspension or revocation.

(3) The time that has elapsed since commission ofthe act(s) or offense(s) referred to in subdivision (1) or (2).

(4) The extent to which the applicant or licensee has complied with any terms of parole, probation, restitution, or any other sanctions lawfully imposed against the applicant or licensee.

(5) If applicable, evidence ofexpungement proceedings pursuant to Section 1203.4 of the Penal Code.

(6) Evidence, if any, of rehabilitation submitted by the applicant or licensee.

COSTS & ADMINISTRATIVE PENALTIES

13. Section 5107, subdivision (a) of the Code states:

The executive officer ·of the board may request the administrative law judge, as part of the proposed decision in a disciplinary proceeding, to direct any holder of a permit or cetiificate found to have committed a violation or violations of this chapter to pay to the board all reasonable costs of investigation and prosecution of the case, including, but not limited to, attorneys' fees. The board shall not recover costs incurred at the administrative hearing.

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14. Section 5116 ofthe Code states:

(a) The board, after appropriate notice and an opportunity for hearing, may order any licensee or applicant for licensure or examination to pay an administrative penalty as provided in this article as part of any disciplinary proceeding or other proceeding provided for in this chapter.

(b) The board may assess administrative penalties under one or more provisions of this article. However, the total administrative penalty to be paid by the licensee shall not exceed the amount of the highest administrative penalty authorized by this article ....

FIRST CAUSE FOR DISCIPLINE

(December 20,2001 Criminal Conviction for Voluntary Manslaughter on October 23, 2000)

15. Respondent has subjected her license to disciplinary action under sections 490 and

5100, subdivision (a) of the Code in that she was convicted of a crime that is substantially related

to the qualifications, functions, and duties of a Certified Public Accountant. The circumstances

are as follows:

a. On or about December 20, 2001, in a criminal proceeding entitled State of

California v. Mary Lee Ross, in Contra Costa County Superior Court, docket number 5-010022-2,

Respondent was found guilty by a jury and convicted of violating Penal Code section 192,

subdivision (a), voluntary manslaughter, with an enhancement that Respondent discharged a

handgun causing death during the commission of the crime (Pen. Code,§ 12022.5(a)).

b. As a result of the conviction, on September 20, 2002, Respondent was

sentenced to the lower term of three years on the principal count, and three years for the

enhancement, for a total of six years in state prison.

SECOND CAUSE FOR DISCIPLINE

(Failure to Report Criminal Conviction)

16. Respondent has subjected her license to disciplinary action under section 5100,

subdivision (g) of the Code in that she failed to report her felony conviction for voluntary

manslaughter, as described in paragraph 15 above, within 30 days of its occurrence, as required

by section 5063.

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PRAYER

WHEREFORE, Complainant requests that a hearing be held on the matters herein alleged,

and that following the hearing, the California Board of Accountancy issue a decision:

1. Revoking or suspending or otherwise imposing discipline upon Certified Public

Accountant License Number 51690, issued to Mary Lee Veronica McDonell, also known as Mary

Lee Veronica Ross;

2. Ordering Mary Lee Veronica McDonell to pay the California Board of Accountancy

the reasonable costs of the investigation and enforcement of this case, pursuant to Business and

Professions Code section 51 07;

3. Ordering Mary Lee Veronica McDonell to pay the California Board of Accountancy

an administrative penalty pursuant to Business and Professions Code section 5116; and

4. Taking suchother and further action as deemed necessary and proper.

DATED: ·-=----JBLc___!______:_lI1 ~'2O~fb"---

Executive Officer California Board of Accountancy Department of Consumer Affairs State of California Complainant

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LA2015604075

mary lee veronica mcdonell aka mary lee veronica … · mary lee veronica mcdonell aka mary lee...

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