xavieiz becerra or · 2018-06-29 · xavieiz becerra . atlornev general . or . california . armando...

4

5

7

12

13

14

15

16

XAVIEIZ BECERRA Atlorne\' General or California ARMANDO ZAMBRANO Supervising Deputy .Attorney General WILLIAM D. GARDNEI{ Deputy Attorney General State Bar No. 244H17

300 So. Spring Street, Suite 170~ Los Angeles. CA 9001.3 Telephone: (21.3) 269-62lJ2 Facsimile: (213) ~lJ7-2804

A nomey.\ for Complainam

BEFORE THE CALIFORNIA BOARD OF ACCOUNTANCY DEPARTMENT OF CONSUMER AFFAIRS

STATE OF CALIFORNIA

In the Matter of the Accusation and Petition to Revoke Probation Against:

ROBERT LESLIE HYMERS III 839 West Mountain Street Glendale, CA 91202 Certified Public Accountant Certificate No. 102259

Respondent.

Case No. Dl-2012-9

ACCUSATION AND PETITION TO REVOKE PROBATION

17 Complainant alleges:

lt; PARTIES

1. Patti Bowers (Complainant) brings this Accusation and Petition to Revoke Probation

solely in her official capacity as the Executive Officer of the California Bo<Hd of Accountancy.

Department of Consumer Affairs.

On or about August I. 200~. the Califomi;, Board of Accoumancy issued Certified

Public Accountant Certificate Number 1022:'9 tc> Roh::n Leslie 1-lymer~ Ill ("'Respondent"';. The

Certified l'uhlic Accountant Certificate was in full force and effect at all Limes relevant Lo the

charge<.. brought herein ami will expire on NllVemhcr 30. 20JlJ. unles<.. renewed.

lr, ;, disciplinan <tcti<lll L!lltitled In ;lz, Mauer r~f 1/u :~r:cu.wiiun Agllillsi 1\o/)(!/'i Leslie

fh·mcr.' Ill. Cast' 1\io. AC -2o::.t1. th~ Californi<: Board o! Accountanc.' issut.:cl ''Decision and

r lrder. efkc:tive June 2ll. :2(1! ~'. in v;hicil Respondent·!'- Certified Public Ac.:ountan1 Certificate

20

21

...,..,

2~

24

:;:;

2(·

2~

1 was revoked. However, the revocation was stayed and Respondent's Certified Public Accountant

Certificate was placed on probation for five (5) years with certain terms and conditions. A copy

of that Decision and Order is attached as Exhibit A and is incorporated by reference.

2

3

4 .JURISDICTION AND STATUTORY PROVISIONS FOR ACCUSATION

5 4. 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.

5. Section 5100.5 of the Code states:

"(a) After notice and hearing the board may, for unprofessional conduct, permanently

restrict or limit the practice of a licensee or impose a probationary term or condition on a license,

which prohibits the licensee from performing or engaging in any of the acts or services described

in Section 5051.

"(b) A licensee may petition the board pursuant to Section 5115 for reduction of penalty or

reinstatement of the privilege to engage in the service or act restricted or limited by the board.

"(c) The authority or sanctions provided by this section are in addition to any other civil,

criminal, or administrative penalties or sanctions provided by law, and do not supplant, but are

cumulative to, other disciplinary authority, penalties, or sanctions.

"(d) Failure to comply with any restriction or limitation imposed by the board pursuant to

this section is grounds for revocation of the license.

"(e) For purposes of this section, both of the following shall apply:

"(I) "Unprofessional conduct'' includes, but is not limited to, those grounds for discipline

or denial listed in Section 5100.

"'(2) ''Permanently restrict or limit the practice or· includes. but is not limited to, the

prohibition on engaging in or performing any attestation engagement, audits, or compilations."

6. Section 5109 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

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

2

(ROBERT LESLIE HYMERS III) ACCUSATION AND PETITION TO REVOKE PROBATIO

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

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."

7. Section 5116 of the Code states in part:

"(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.

"(d) Administrative penalties assessed under this article shall be in addition to any other

penalties or sanctions imposed on the licensee or other person, including, but not limited to,

license revocation, license suspension, denial of the application for licensure, denial of the

petition for reinstatement, or denial of admission to the licensing examination. Payment of these

administrative penalties may be included as a condition of probation when probation is ordered.'.

8. Section 5050, subdivision (a), states in pertinent part:

"Except as provided in subdivisions (b) and (c) ofthis section, in subdivision (a) of Section

5054, and in Section 5096.12, no person shall engage in the practice of public accountancy in this

state unless the person is the holder of a valid permit to practice public accountancy issued by the

board or a holder of a practice privilege pursuant to Article 5.1 (commencing with Section

5096)."

9. Section 5060 states, in pertinent part:

"(a) No person or firm may practice public accountancy under any name which is false or

misleading.

''(b) No person or firm may practice public accountancy under any name other than the

name under which the person or firm holds a valid permit to practice issued by the board.

''(c) Notwithstanding subdivision (b), a sole proprietor may practice under a name other

than the name set forth on his or her permit to practice, provided the name is registered by the

board. is in good standing. and complies with the requirements of subdivision (a).'"

10. Section 5100 states. in pertinent part:

19

20

21

22

23

24

25

26

27

28

3


1

2

"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:

///

"(c) Dishonesty, fraud, gross negligence, or repeated negligent acts committed in the same

or different engagements, for the same or different clients, or any combination of engagements or

clients, each resulting in a violation of applicable professional standards that indicate a lack of

competency in the practice of public accountancy or in the performance of the bookkeeping

operations described in Section 5052.

"(g) Willful violation ofthis chapter or any rule or regulation promulgated by the board

under the authority granted under this chapter.

11. California Code of Regulations, title 16, section 45, provides in pertinent part''

"(a) Beginning on January l, 2014, at the time of renewal, a licensee shall report to the

·Board specific peer review information as required on Form PR-1 (Rev. 11/17), which is hereby

incorporated by reference.

''(c) A licensee's willful making of any false, fraudulent, or misleading statement, as part of.

or in support of, his/her peer review reporting shall constitute cause for disciplinary action

pursuant to Section 5100{g) of the Accountancy Act. Failure to submit a completed Form PR-1

(Rev. 11/17) shall be grounds for non-renewal or disciplinary action pursuant to Section 5100(g)

ofthe Accountancy Act:·

12. California Code of Regulations, title 16, section 58, provides that licensees

engaged in the practice of public accountancy shall comply with all applicable professional

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

4


1

2

3

4

5

standards, including but not limited to generally accepted accounting principles and generally

accepted auditing standards.

PERTINENT PROFESSIONAL STANDARDS1

Descriptions o(Professional Services

13. Agreed-Upon Procedures Engagement. AT 201.03 provides the following

description of an agreed-upon procedures engagement:

"'An agreed-upon procedures engagement is one in which a practitioner is engaged by a

client to issue a report of findings based on specific procedures performed on subject matter. The

client engages the practitioner to assist specified parties in evaluating subject matter or an

assertion as a result of a need or needs of the specified parties. Because the specified parties

require that findings be independently derived, the services of a practitioner are obtained to

perform procedures and report his or her findings. The specified parties and the practitioner agree

upon the procedures to be performed by the practitioner that the specified parties believe are

appropriate. Because the needs of the specified parties may vary widely, the nature, timing, and

extent of the agreed-upon procedures may vary as well; consequently, the specified parties

assume responsibility for the sufficiency of the procedures since they best understand their own

needs. In an engagement performed under this section, the practitioner does not perform an

examination or a review, as discussed in section 101, and does not provide an opinion or negative

assurance.''

14. Audit. AU 110.01 provides the following description of an audit:

"The objective of the ordinary audit of financial statements by the independent auditor is

the expression of an opinion on the fairness with which they present, in all material respects,

financial position, results of operations, and its cash flows in conformity with generally accepted

accounting principles.'"

15. Consulting Services. CS 100.02 provides the following description of consulting

services:

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

1 The following professional standards were established by the American Institute of Certified Public Accountants ("'AICPA") and have been incorporated as requisite professional standards by the CBA through California Code of Regulations, title 16, section 58.

5

(ROBERT LESLIE HYMERS lll) ACCUSATION AND PETITION TO REVOKE PROBATIO

1 "Consulting services differ fundamentally from the CPA's function of attesting to the

assertions of other parties. In an attest service, the practitioner expresses a conclusion about the

reliability of a written assertion that is the responsibility of another party, the asserter. In a

consulting service, the practitioner develops the findings, conclusions, and recommendations

presented.

16. Review Engagement. AR 90.07 provides the following description of a review

engagement:

"The performance of a review engagement requires that the accountant perform procedures

designed to accumulate review evidence that will provide a reasonable basis for obtaining limited

assurance that there are no material modifications that should be made to the financial statements

in order for the statements to be in conformity with the applicable financial reporting framework."

Statements on Standards for Attestation Engagements

17. AT 101.17 states:

"A firm ofpractitioners has a responsibility to adopt a system of quality control in the

conduct of a firm's attest practice. Thus, a firm should establish quality control policies and

procedures to provide it with reasonable assurance that its personnel comply with the attestation

standards in its attest engagements. The nature and extent of a firm's quality control policies and

procedures depend on factors such as its size, the degree of operating autonomy allowed its

personnel and its practice offices, the nature of its practice, its organization, and appropriate cost-

benefit considerations.•·

18. AT 101.19 states:

"The first general standard is-The practitioner must have adequate technical training and

proficiency to perform the attestation engagement.''

19. AT101.20states:

"Performing attest services is different fi·om preparing and presenting su~ject matter or an

assertion. The latter involves collecting, classifying, summarizing, and communicating

information; this usually entails reducing amass of detailed data to a manageable and

understandable form. On the other hand, performing attest services involves gathering evidence to

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

6

(ROBERT LESLIE HYMERS lll) ACCUSATION AND PETITION TO REVOKE PROBATIO

1

2

3

4

support the subject matter or the assertion and objectively assessing the measurements and

communications of the responsible party. Thus, attest services are analytical, critical,

investigative, and are concerned with the basis and support for the subject matter or the

assertion."

20. AT 101.39 states:

"The fifth general standard is-The practitioner must exercise due professional care in the

planning and performance ofthe engagement and the preparation ofthe report."

21. AT 101.40 states:

"Due professional care imposes a responsibility on each practitioner involved with the

engagement to observe each of the attestation standards. Exercise of due professional care

requires critical review at every level of supervision of the work done and the judgment exercised

by those assisting in the engagement, including the preparation of the report."

22. AT 101.41 states:

"Cooley on Torts, a legal treatise, describes the obligation for due care as follows:

"Every man who offers his services to another and is employed assumes the duty to

exercise in the employment such skill as he possesses with reasonable care and diligence. In all

these employments where peculiar skill is requisite, if one offers his services, he is understood as

holding himself out to the public as possessing the degree of skill commonly possessed by others

in the same employment, and if his pretentions are unfounded, he commits a species of fraud

upon every man who employs him in reliance on his public profession. But no man, whether

skilled or unskilled, undertakes that the task he assumes shall be performed successfully, and

without fault or error; he undertakes for good faith and integrity, but not for infallibility, and he is

liable to his employer for negligence, bad faith, or dishonesty, but not for losses consequent upon

mere errors of judgment. ..

23. AT 101.46 states:

"The practitioner should establish an understanding with the client regarding the services to

be performed for each engagement. Such an understanding reduces the risk that either the

practitioner or the client may misinterpret the needs or expectations of the other party. For

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

7

(ROBERT LESLIE HYMERS Ill) ACCUSATION AND PETITION TO REVOKE PROBATIO

1

2

3

4

5

6

7

8

example, it reduces the risk that the client may inappropriately rely on the practitioner to protect

the entity against certain risks or to perform certain functions that are the client's responsibility.

The understanding should include the objectives of the engagement, management's

responsibilities, the practitioner's responsibilities, and limitations of the engagement. The

practitioner should document the understanding in the working papers, preferably through a

written communication with the client. If the practitioner believes an understanding with the

client has not been established, he or she should decline to accept or perform the engagement."

24. AT 101.60 states:

"Written representations from the responsible party ordinarily confirm representations

explicitly or implicitly given to the practitioner, indicate and document the continuing

appropriateness of such representations, and reduce the possibility of misunderstanding

concerning the matters that are the subject of the representations. Accordingly, in an examination

or a review engagement, a practitioner should consider obtaining a representation letter from the

responsible party. Examples of matters that might appear in such a representation letter include

the following:

a. A statement acknowledging responsibility for the subject matter and, when applicable,

the assertion

b. A statement acknowledging responsibility for selecting the criteria, where applicable

c. A statement acknowledging responsibility for determining that such criteria are

appropriate for its purposes, where the responsible party is the client

d. The assertion about the subject matter based on the criteria selected

e. A statement that all known matters contradicting the assertion and any communication

from regulatory agencies affecting the subject matter or the assertion have been disclosed to the

practitioner

f. Availability of all records relevant to the subject matter

g. A statement that any known events subsequent to the period (or point in time) of the

subject matter being reported on that would have a material effect on the subject matter (or, if

applicable, the assertion) have been disclosed to the practitioner

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28


1 h. Other matters as the practitioner deems appropriate ..

25. AT 101.110 states:

"When the practitioner determines that an attest service is to be provided as part of a

consulting service engagement, the practitioner should inform the client of the relevant

differences between the two types of services and obtain concurrence that the attest service is to

be performed in accordance with the appropriate professional requirements. The practitioner

should take such actions because the professional requirements for an attest service differ from

those for a consulting service engagement."

26. AT 201.06 states:

"The practitioner may perform an agreed-upon procedures attest engagement provided

that-

a. The practitioner is independent.

b. One of the following conditions is met.

(1) The party wishing to engage the practitioner is responsible for the subject matter,

or has a reasonable basis for providing a written assertion about the subject matter when the

nature of the subject matter is such that a responsible party does not otherwise exist.

(2) The party wishing to engage the practitioner is not responsible for the subject

matter but is able to provide the practitioner, or have a third party who is responsible for the

subject matter provide the practitioner with evidence of the third party's responsibility for the

subject matter.

c. The practitioner and the specified parties agree upon the procedures performed or to be

performed by the practitioner.

d. The specified parties take responsibility for the sufficiency of the agreed-upon

procedures for their purposes.

e. The specific subject matter to which the procedures are to be applied

is subject to reasonably consistent measurement. I

f. Criteria to be used in the determination of findings are agreed upon between the

practitioner and the specified parties.

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

9

(ROBERT LESLIE HYMERS III) ACCUSATION AND PETJTION TO REVOKE PROBATIO

1 g. The procedures to be applied to the specific subject matter are expected to result in

reasonably consistent findings using the criteria.

h. Evidential matter related to the specific subject matter to which the procedures are

applied is expected to exist to provide a reasonable basis for expressing the findings in the

practitioner's report.

i. Where applicable, the practitioner and the specified parties agree on any materiality limits

for reporting purposes. (See paragraph .25.)

j. Use of the report is restricted to the specified parties.

k. For agreed-upon procedures engagements on prospective financial information, the

prospective financial statements include a summary of significant assumptions. (See paragraph

.52 of section 301.)"

27. AT 201.07 states:

"To satisfy the requirements that the practitioner and the specified parties agree upon the

procedures performed or to be performed and that the specified parties take responsibility for the

sufficiency of the agreed-upon procedures for their purposes, ordinarily the practitioner should

communicate directly with and obtain affirmative acknowledgment from each of the specified

parties. For example, this may be accomplished by meeting with the specified parties or by

distributing a draft of the anticipated report or a copy of an engagement letter to the specified

parties and obtaining their agreement. If the practitioner is not able to communicate directly with

all of the specified parties, the practitioner may satisfy these requirements by applying any one or

more of the following or similar procedures.

• Compare the procedures to be applied to written requirements of the specified parties.

• Discuss the procedures to be applied with appropriate representatives ofthe specified

parties involved.

• Review relevant contracts with or correspondence from the specified parties.

The practitioner should not report on an engagement when specified parties do not agree

upon the procedures performed or to be performed and do not take responsibility for the

sufficiency of the procedures for their purposes. (See paragraph .36 for guidance on satisfying

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

10


1 these requirements when the practitioner is requested to add other parties as specified parties after

the date of completion of the agreed-upon procedures. r· 28. AT 201.18 states:

"Examples of inappropriate procedures include the following:

• Mere reading of the work performed by others solely to describe their findings

• Evaluating the competency or objectivity of another party

• Obtaining an understanding about a particular subject

• Interpreting documents outside the scope ofthe practitioner's professional expertise"

29. AT 201.20 states:

"The practitioner and the specified parties should explicitly agree to the involvement of the

specialist in assisting a practitioner in the performance of an agreed-upon procedures engagement.

This agreement may be reached when obtaining agreement on the procedures performed or to be

performed and acknowledgment of responsibility for the sufficiency of the procedures, as

discussed in paragraph .07. The practitioner's report should describe the nature of the assistance

provided by the specialist."

30. AT 201.21 states:

"A practitioner may agree to apply procedures to the report or work product of a specialist

that does not constitute assistance by the specialist to the practitioner in an agreed-upon

procedures engagement. For example, the practitioner may make reference to information

contained in a report of a specialist in describing an agreed-upon procedure. However, it is

inappropriate for the practitioner to agree to merely read the specialist's report solely to describe

or repeat the findings, or to take responsibility for all or a portion of any procedures performed by

a specialist or the specialist's work product:·

31. AT 201.24 states:

"A practitioner should present the results of applying agreed-upon procedures to specific

subject matter in the form of findings. The practitioner should not provide negative assurance

about whether the subject matter or the assertion is fairly stated based on the criteria. For

example, the practitioner should not include a statement in his or her report that "nothing came to

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

11


1

2

3

my attention that caused me to believe that the [identify subject matter] is not presented based on

[or the assertion is not fairly stated based on] [identify criteria]."

32. AT 201.26 states:

"The practitioner should avoid vague or ambiguous language in reporting findings.

Examples of appropriate and inappropriate descriptions of findings resulting from the application

of certain agreed-upon procedures follow. 2

33. AT 201.31 states:

"The practitioner's report on agreed-upon procedures should be in the form of procedures

and findings. The practitioner's report should contain the following elements:

a. A title that includes the word independent

b. Identification of the specified parties (See paragraph .36.)

c. Identification of the subject matter (or the written assertion related thereto) and the

character of the engagement

d. Identification of the responsible party

e. A statement that the subject matter is the responsibility of the responsible party

f. A statement that the procedures performed were those agreed to by the specified

parties identified in the report

g. A statement that the agreed-upon procedures engagement was conducted in

accordance with attestation standards established by the AICPA

h. A statement that the sufficiency of the procedures is solely the responsibility of the

specified parties and a disclaimer of responsibility for the sufficiency of those procedures

i. A list of the procedures performed (or reference thereto) and related findings (The

practitioner should not provide negative assurance-see paragraph .24.)

j. Where applicable, a description of any agreed-upon materiality limits (See

paragraph .25.)

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

Ill

2 The table accompanying AT 201.26, setting forth examples of appropriate and inappropriate descriptions of findings resulting from the application of certain agreed-upon procedures, is incorporated by reference as though set forth fully herein.

12 (ROBERT LESLIE HYMERS III) ACCUSATION AND PETITION TO REVOKE PROBATIO

1

2

3

4

5

6

7

8

9

k. A statement that the practitioner was not engaged to and did not conduct an

examination 11,12 of the subject matter, the objective of which would be the expression of an

opinion, a disclaimer of opinion on the subject matter, and a statement that if the practitioner had

performed additional procedures, other matters might have come to his or her attention that would

have been reported

1. A statement of restrictions on the use of the report because it is intended to be used

solely by the specified parties

m. Where applicable, reservations or restrictions concerning procedures or findings as

discussed in paragraphs .33, .35, and .39-.40

n. For an agreed-upon procedures engagement on prospective financial information,

all items included in paragraph .55 of section 301

o. Where applicable, a description of the nature of the assistance provided by a

specialist as discussed in paragraphs .19-.21

p. The manual or printed signature of the practitioner's firm

q. The date ofthe report"

34. AT 201.32 sets forth an illustration (i.e., example) of an acceptable agreed-upon

procedures report. That illustration is incorporated by reference as though set forth fully herein.

35. AT 201.34 states:

"The date of completion of the agreed-upon procedures should be used as the date of the

practitioner's report."

Code o{Pro(essional Conduct

36. ET 56.01 states:

''The quest for excellence is the essence of due care. Due care requires a member to

discharge professional responsibilities with competence and diligence. It imposes the obligation

to perform professional services to the best of a member's ability with concern for the best interest

of those for whom the services are performed and consistent with the profession's responsibility

to the public:·

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28 Ill

13


1 37. ET 56.02 states:

·•competence is derived from a synthesis of education and experience. It begins with a

mastery of the common body of knowledge required for designation as a certified public

accountant. The maintenance of competence requires a commitment to learning and professional

improvement that must continue throughout a member's professional life. It is a member's

individual responsibility. In all engagements and in all responsibilities, each member should

undertake to achieve a level of competence that will assure that the quality of the member's

services meets the high level of professionalism required by these Principles.'·


"Competence represents the attainment and maintenance of a level of understanding and

know ledge that enables a member to render services with facility and acumen. It also establishes

the limitations of a member's capabilities by dictating that consultation or referral may be

required when a professional engagement exceeds the personal competence of a member or a

member's firm. Each member is responsible for assessing his or her own competence-of

evaluating whether education, experience, and judgment are adequate for the responsibility to be

assumed."


"Members should be diligent in discharging responsibilities to clients, employers, and the

public. Diligence imposes the responsibility to render services promptly and carefully, to be

thorough, and to observe applicable technical and ethical standards."

40. ET 201.01 states:

"General standards. A member shall comply with the following standards and with any

interpretations thereof by bodies designated by Council.

A Professional Competence. Undertake only those professional services that the

member or the member's firm can reasonably expect to be completed with professional

competence.

B. Due Professional Care. Exercise due professional care in the performance of

professional services.

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

14


1 C. Planning and Supervision. Adequately plan and supervise the performance of

professional services.

D. Sufficient Relevant Data. Obtain sufficient relevant data to afford a reasonable

basis for conclusions or recommendations in relation to any professional services performed.''

41. ET 201.02 states:

''Competence. A member's agreement to perform professional services implies that the

member has the necessary competence to complete those professional services according to

professional standards, applying his or her knowledge and skill with reasonable care and

diligence, but the member does not assume a responsibility for infallibility of knowledge or

judgment.

Competence to perform professional services involves both the technical qualifications of

the member and the member's staff and the ability to supervise and evaluate the quality of the

work performed. Competence relates both to knowledge of the profession's standards, techniques

and the technical subject matter involved, and to the capability to exercise sound judgment in

applying such knowledge in the performance of professional services.

The member may have the knowledge required to complete the services in accordance with

professional standards prior to performance. In some cases, however, additional research or

consultation with others may be necessary during the performance of the professional services.

This does not ordinarily represent a lack of competence, but rather is a normal part of the

performance of professional services.

However, if a member is unable to gain sufficient competence through these means, the member

should suggest, in fairness to the client and the public, the engagement of someone competent to

perform the needed professional service, either independently or as an associate."

COST RECOVERY

42. Section 5107 of the Code states, in pertinent part:

"(a) 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

certificate found to have committed a violation or violations of this chapter to pay to the board all

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

15 (ROBERT LESLIE HYMERS III) ACCUSATION AND PETITION TO REVOKE PROBATIO

1

2

3

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.

"'(b) A certified copy ofthe actual costs, or a good faith estimate of costs where actual

costs are not available, signed by the executive officer, shall be prima facie evidence of

reasonable costs of investigation and prosecution of the case."

FACTUALBACKGROUND

43. In May 2014, Respondent entered into an "agreed-upon procedures'' engagement with

a client to provide a detailed report on the financial holdings of one of the parties to certain

divorce proceedings. Respondent entered into said engagement on behalf of an entity called

Pinnacle Tax Services, LLC, of which was the managing partner. At all times relevant to the

allegations set forth herein, Pinnacle Tax Services, LLC was not licensed to engage in the

practice of public accountancy in the State of California.

44. Respondent issued the financial holdings report pursuant to the agreed-upon

procedures engagement on July 24, 2014. Thereafter, the CBA received a consumer complaint

related to the engagement, and through its investigation into the complaint, the CBA determined

that Respondent had failed to comply with applicable professional standards related to agreed-

upon procedure engagements as set forth in more detail below.

45. Respondent's engagement letter did not comply with applicable professional

standards in that it failed to explicitly indicate that it pertained to an agreed-upon procedures

engagement, it repeatedly referred to the engagement as relating to an "audit" and it also

described the work to be performed as "consulting services.'' In drafting the engagement letter,

Respondent failed to inform himself appropriately on the nature of agreed-upon procedures

engagements or the proper format for an agreed-upon procedures engagement letter. As a result

of these various failings, the engagement letter was unclear and gave the improper impression that

Respondent would issue a report expressing his professional opinions on the subject matter rather

than one which would set forth veritable findings on the subject matter based on Respondent's

performance of specified procedures. The applicable professional standards violated by

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

16


1 Respondent with respect to the engagement letter include: AT 101.46; AT 101.110; AT 201.06;

AT 201.07; and AT 201.20.3

46. The report issued by Respondent did not comply with applicable professional

standards in that it purported to set forth Respondent's opinion on the subject matter despite the

fact that an agreed-upon procedures attest engagement is one in which the practitioner must

present veritable findings based on specific procedures performed on the subject matter, and the

expression of an opinion is expressly prohibited. The report also to include the elements required

for an agreed-upon procedures report under applicable AICPA standards and failed to adequately

describe the nature of assistance provided by another person (i.e., the detective/investigator) in

compliance with those standards. In addition, the report repeatedly and inappropriately uses the

word "audit'' to describe the work performed. The applicable professional standards violated by

Respondent with respect to the agreed-upon procedures report he issued include: AT 101.66, AT

201.03, AT 201.18, AT 201.21, AT 201.24, AT 201.26 AT 201.31, AT 201.32 and AT 201.34.

47. At the time that the agreed-upon procedures engagement was accepted and

performed, Respondent did not have a sufficient understanding of the professional standards

governing agreed-upon procedures engagements, and as a result, Respondent failed to perform

the engagement in a competent manner with due professional care. Accordingly, Respondent

violated the following additional professional standards with respect to is acceptance and

performance of the agreed-upon procedures engagement at issue: AT 101.17, AT 101.19, AT

101.20, AT 101.39, AT 101.40, AT 101.41; ET 56.01, ET 56.02, ET 56.03, ET 56.04, ET 201.01

and ET 201.02.4

FIRST CAUSE FOR DISCIPLINE

(Unprofessional Conduct)

48. Respondent is subject to disciplinary action under section 5100 in conjunction with

California Code of Regulations, title 16, section 58, in that Respondent engaged in unprofessional

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

3 Professional Standards denoted as '"AT" refer to AICPA ·s ··statements on Standards for Attestation Engagements:· See paragraphs 17- 35. above, for specific language ofthe standards cited.

4 Professional Standards denoted as ''ET" refer to AICPA's ''Code of Professional Conduct.·· See paragraphs 36-41, above, for specific language of the standards cited.

17


1

2

3

4

conduct by failing to comply with applicable professional standards with respect to the agreed-

upon procedures engagement at issue. Complainant refers to, and by this reference incorporates,

the allegations contained in paragraphs 43 through 47, inclusive, as though set forth fully herein.

SECOND CAUSE FOR DISCIPLINE

(Repeated Acts of Negligence)

49. Respondent is subject to disciplinary action under section 5100, subdivision (c), in

that Respondent committed repeated acts of negligence with respect to the agreed-upon

procedures engagement at issue. Complainant refers to, and by this reference incorporates, the

allegations contained in paragraphs 43 through 47, inclusive, as though set forth fully herein.

THIRD CAUSE FOR DISCIPLINE

(Violation of CBA Regulations: Professional Standards)

50. Respondent is subject to disciplinary action under section 5100, subdivision (g), in

conjunction with California Code of Regulations, title 16, section 58, in that Respondent willfully

violated CBA regulations governing professional standards. Complainant refers to, and by this

reference incorporates, the allegations contained in paragraphs 43 through 47, inclusive, as

though set forth fully herein.

FOURTH CAUSE FOR DISCIPLINE

(Violation of CBA Regulations: Reporting Requirements)


conjunction with California Code of Regulations, title 16, section 45, subdivision (c), in that

Respondent willfully made a false, fraudulent, and/or misleading statement on his 2015 license

renewal form by falsely indicating that he had not performed any engagements subject to peer

review during the renewal period when, in fact, he had performed at least one such engagement.

Complainant refers to, and by this reference incorporates, the allegations contained in paragraphs

43 through 47, inclusive, as though set forth fully herein.

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26 Ill

27 Ill

28 Ill

18


1 FIFTH CAUSE FOR DISCIPLINE

(Unlicensed Practice)


conjunction with section 5050, subdivision (a), in that he operated and served as the managing

partner of an unlicensed entity, Pinnacle Tax Services, LLC, that unlawfully engaged in the

practice of public accountancy. Complainant refers to, and by this reference incorporates, the

allegations set forth in paragraphs 43 through 47, above, as though fully set forth herein.

SIXTH CAUSE FOR DISCIPLINE

(Practicing Under a False/Misleading Name)


conjunction with section 5060, subdivision (a), in that he engaged in the practice of public

accountancy under a name, Pinnacle Tax Services, LLC, that provided the false and/or misleading

impression to consumers that it was properly licensed. Complainant refers to, and by this

reference incorporates, the allegations set forth in paragraphs 43 through 47, above, as though

fully set forth herein.

SEVENTH CAUSE FOR DISCIPLINE

(Practicing Under Unregistered Name)


conjunction with section 5060, subdivision (b), in that he engaged in the practice of public

accountancy under a name, Pinnacle Tax Services, LLC, other than the name for which he held a

valid permit to practice. Complainant refers to, and by this reference incorporates, the allegations

set forth in paragraphs 43 through 47, above, as though fully set forth herein.

.JURISDICTION FOR PETITION TO REVOKE PROBATION

55. This Petition to Revoke Probation is brought before the California Board of

Accountancy (CBA), Department of Consumer Affairs under Probation Term and Condition

Number 9 of the Decision and Order in the disciplinary action entitled "'In tlze Matter of tlze

Accusation Against Robert Leslie Hymers ///,'" Case No. AC-20 12-9. That term and condition

states:

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

19


1

2

3

4

5

6

7

8

9

10

11

Violation of Probation.

If Respondent violates probation in any respect, the CBA, 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 CBA shall have continuing jurisdiction until the matter is final and the period of probation shall be extended until the matter is final.''

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

FIRST CAUSE TO REVOKE PROBATION

(Failure to Obey All Laws)

56. At all times after the effective date of Respondent's probation, Condition 1 stated:

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.

57. Respondent's probation is subject to revocation because he failed to comply with

Probation Condition 1, referenced above. The facts and circumstances regarding this violation

are as that Respondent's violations are stated within the corresponding Accusation filed herein.

Complainant refers to, and by this reference incorporates, the allegations contained in paragraphs

43 through 47, inclusive, as though set forth fully herein.

PRAYER

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

Accusation and Petition to Revoke Probation, and that following the hearing, the California Board

of Accountancy issue a decision:

1. Revoking the probation that was granted by the California Board of Accountancy in

Case No. AC-2012-9 and imposing the disciplinary order that was stayed thereby revoking

Certified Public Accountant Certificate No. 102259, issued to Robert Leslie Hymers Ill;

2. Revoking or suspending Certified Public Accountant Certificate No. 102259, issued

to Robert Leslie Hymers Ill pursuant to the allegations set forth in the Accusation;

3. Ordering Robert Leslie Hymers II1 to pay the CBA the reasonable costs of the

investigation and enforcement of this case, pursuant to Business and Professions Code section

5107;

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

20


1 4. Ordering Robert Leslie Hymers III to pay administrative penalties pursuant to

Business and Professions Code section 5116;

5. Taking such other and further action as deemed necessary and proper.

2

3

4

5

6

7

8

9

10

DATED: <.J \ Jf) ~ ) q 1 41 ,

·zal g ~TTillOWERS

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

LA2018500094 62825354 11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

21


Exhibit A

Decision and Order

California Board of Accountancy Case No. AC-2012-9

'

I I

I

--l -I -'

I

BEFORETHE CALIFORNIA BOARD OF ACCOUNTANCY DEPARTMENT "OF CONSUMER AFFAIRS·

STATE OF CALIFORNIA

.

.

In the Matter of the Accusation Against:

ROBERT LESLIE HYMERS ill 10068 McBroom Street. Sunland, CA 91040 Certifjed Public Accountant Certificate No. CPA102259

Respondent

Case No. AC-2012-9

OAR No. 2012060902

DECISION AND ORDER

· The attached Stipulated Settlement and Disciplinary Order is hereby adopted by the

Califo~~ Board of Accouhtancy, _ _Department of Consumer Affairs, as its Decision fu this

matter.

. .

·This Decision shan beco~e effective on ..=:;.Y;;;;.....,.;,U"""'~ ....... la:::e..;...;;·J_'-·-CJ-+I ......:. ~~0--1-"J __ It is so ORDERED H {)._y.' . . 30: J.O Jj

. ~cxOo~/o~i~D~~~ ACCOUNTANCY DEPARTMENT OF CONSUMER AFFAIRS

I I

l

1

KAMALA D. HARRIS Attorney General of California

2 KAREN B. CHAPPELLE Supervising Deputy Attorney General

3 SYDNEY M . .MEHRINGER Deputy Attorney General

4 State Bar No. 245282 300 So. Spring Street, Suite.1702

5 Los Angeles, CA 900.13 Telephone: (213) 897-2537

6 Facsimile: .(213) 897-2804 E-mail: Sydney :Mehringer@doj .ca.gov

7 Attorneys for Complainant

8 BEFORETHE CALIFORNIA BOARD OF ACCOUNTANCY DEPARTMENT OF CONSUMER AFFAIRS

STATE OF CALIFORNIA

. 9

10 11-----------------------------~ 11 In the Matt~r·of the Accusation Against:

12 ~OBERT LESLIE HYMERS Ill 10068 McBroom Street Sunland, .CA 91040 Certified Public Accountant Certificate No. CPA 102259

13

14

15

16

17

Respondent.

Case No. AC-2012-9

OAHNo. 2012060902

STIPULATED SETTLEMENT AND DISCIPLINARY ORDJ;r,R

I.T IS ·:HEREBY ~TIPULATED AND AGREED by and between th.~ parties to the. above-entitled

.proceedings that the ~allowing matters are true: 18.

19 PARTIES.

20 1: Patti Bowers ("Complainant") is the ,Executive Of:ti?er of the· California Board of ·

Accountancy. She brought this action solely in her offici~ capacity and is represented in this

matter by Kamala D. Harris, Attorney General of the State of.California, by Sydney M.

Mehringer, Deputy Attorney General.

2. Respondent Robert Leslie Hymers III ("Respondent") is represented in this

proceeding by attorney Stephanie Sessions Perkins, whose address is: Chapman Glucksman Dean

Roeb & Barger, 11900 West Olympic Blvd, Suite 800, Los Angeles, CA 90064-0704.

3. On or about August 1, 2008, the California Board of Accountancy issued Certified

Public Accountant Certificate No. CPA 102259 to Res~ondent. The Certified Public Accountant I·

21

22

23

24

25

26

27

28

STIPULATED SETTLEMENT (AC-2012-9)

Sydney :Mehringer@doj .ca.gov

1 I

I I i !

I

I I

:-:!

i -I ! I ... I

-

~ ~' I

Certificate e~x:pired on November 30, 2011. Pursuant to Business and Professions· Cod~ section . .

5109, this lapse in licensure does not deprive the CaliforniaB"oard 9f Accountancy of its authority

to. institute or continue this disciplinary proceeding.

2

3 .

4 JURISDICTION

5

6

7

8

9

10

11

12

13

14

15

16

17

lS

19·

20

21

22

23

24

25

26

27

28

4. Accusation No. AC-2012-9 was filed before the California Board o_f Accountancy

· ("CBA "), Department of Consumer Affairs. The original Accusation and all other. statutorily

req~ed docun1ents were properly served on Respondent oil August 24, 2011. Respondent timel~

filed his Notice of Defense contesting the Accusation.

' 5. The First Amended Accusation

. was filed. before the CBA and is currently pending

aga,inst Respondent, The First Amen~ed Accusation and all other statutorily required docum~nts

were properly serve~ on Respond.ent on Oct?ber.15, 2012; Respoll:~ent's original Notice of

Defense contests the charges in the First Amended Accusation._: . .

6. A ~opy of First Am;ended Accusation No. AC-2012-9 is attached as exhibit A aRd ·.

incorporated herein by referenc~.

. ·

ADVISEMENT AND WAIVERS .

7. Resppndent has car~fully read, fully discusse~ with .. col.lnsel, and understands the

charges and allegations in First Ain~n~ed Accusation No. AC-2ql2-9. Respondent has also

carefully .read, fully discussed with counsel, and understands the effects of this Stipulated

Settlement an~ Disciplinary Order.

·s. Respondent is fully aware of his legal rights in this mat:ter, including the right to a

hearing on the ~harges and allegations in the First Amended Ac.~usation; the right to be_

represerite.d by counsel at his own expense; the right to confront and cross-examine the wi_tnesses

ag~t him; the right to present eviden~e and to ~estify on_his own behalf; the right to the

issuance of subpoenas to compel the attendance of witnesses and the production of documents;

the right to reconsideration and court review of an adverse decision; and all other rights accorded

by the. California Admiri.istrative Procedure Act and other appli~able laws.

9. ·Respondent voluntarily, knowingly, and intel~igently waives and gives up each and

every right set forth above.

.. .

2

STIPULATED SETTLEMENT (A,C-2012·9)

-i I

i-j _J

·-

1

2

3

4

5

6

. 7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

2~

26

27

28

. CULPABILITY

10. Respondent understands and agrees t:hat the charges and allegations in First Amended;

Accusation No. AC-2012-9, if proven at a hearing, constitutes cause for imposing discipline upon

his Certified Public Accountant Certificate.

11. ·Respondent agrees that his Certified Public Accowitant Certificate is subject to

discipline and he agrees to be bound by the CBA's'probationary terins as set forth in the

Disciplinary Order below .

CONTINGENCY

12. This stipulation shall be subject to approval by the California Board of Accountancy.

Respondent understands and agrees that counsel for Complainant and the staff of the California

Board of Accountancy may communicate directly with the CBA regarding this stipulation and

s~ttlement, Without notice to or participation by Respondent or ~s counsel. By signing the

stipulation,' Respondent unders~nds an~ agrees that he may not withdraw his agJ;eement or seek

to rescind the stipulati~n prior to the tim~ the CBA co~sider_s at}d acts _upon it. If the CBA fails to

adopt ~his stipulation as its Decision and Order, the Stipulated Settle~ent,~d Disciplinary Order

shall be. of no ·force or effect, except for this paragraph,_ it shall qe inadmiss~ble in any legal action

between the parties, and ~e CBA shall not be disqualified. from. further action by having

col).Sidered this matter.

13. The parties understand and agree _that facsimile copies of this Stipulated Settlement .. . . .

and Disci:J?linary Order, including facsimile signatures thereto, ~hall have the same force and

effect as·the origiJ.?.als.

·14. This Stipulated Settlement and Disciplinary Order is intended by the parties to be an·

integrated writing representing the complete, final, and exclusi~~ embodiment 0ftheir agreement.

It supersedes any. and all prior or contemporaneous agreements, understandings; discussions,

negotiations, and .. commitmentS (written or oral). This Stipulat~d Settlement and Disciplin~y

Order may not be alt~red, arnend~d, modified; supplemented, or.otherwise changed except by a

writing·executed by au-authorized representative of each ofthe:parties.

.·

3 STIPULATED SETTLEMENT (AC-2012-9)

15. In consideration of the foregoing admissions and stipulations, the parties agree that

· the CBA may, without further notice or formal proceeding, issue and enter the following

Disciplinary Order:

DISCIPLINARY ORDER

. IT IS HEREBY ORDERED that Certified :Public ~cqountant Certificate No. CPA 102259

issued to Respondent Robert Leslie Hymers III is revoked. · Ijowever, .th~ revocation is stayed and

Respondent is placed on probation for five (5) years on the follGJWing terms and conditions."

1. Obey All Laws

Respondent shall obey all federal, Calif~mia, other states' and local laws, including those .

. rules relating .to the practice of public accountancy in California. . '

2. Cost Reimbursement

Respondent shall reimburs·e the CBA $S,OOO.OO for its investigation and prosecution costs.

The payment shall be rna~ as follows: Resp~ndent shall make payments over fifty (50) months, ·

the final payment being due six months before probation is scheduled to terminate. . .

3. Submit Written Reports

Respondent shall submit, within 10 days of completion oA- the q~er, wri~en rep~ns to the

. CBA on a form obtained from the CBA. The Respond~nt ~hall.subrnit, under p~~ty of perjury, .

such other written reports, declara~ions, and. verification of actions as are required. These

declar~tions shaJ_l contain statements· relative to Respondent's cqmpliance With all the terms and . .

-conditions of probation. Respondent shall immediately exec:ute _all release.ofinformation fo:nns

as may be _required by the CBA or its representatives.

·-4. P_ersonal Appearances·

Respondent shall, during_the period of probation, appear i;n person at interviews/meetings as

·directed by the CBA or its designated representatives, provided .. such notification is accomplished

in a timely manner.

5. Comply With Probation

Respondent shall fully comply with the terms and conditions ·of the probation imposed by

the CBA and shall cooperate fully with representatives of the Califorrua Board of Accountancy in

4


I J I =!'

I I I

I

-: I

1

2

3

·4

5.,

6

7

its monitoring andinvestigation of the respondent's compliance with probation terms and

conditions.

6. Practice Iilvestigation

Respondent sh~ll he subject to, and shall permit, a practice investigation of the respondent's

professional practice. Su~h a practice investigation shall be co~du~ted by representatives of the

CBA, provided . notification of such review is ac'complished in a timely manner. .

7.. Comply With Citations

Respondent shall co~ply with all final orders resulting from citations issued by the

. California Board of Accountancy.

8. Tolling of J;lrobation· for Out-of-State Residence/Practice

In ~e event Respondent shouid leave California t~ reside. or practice outside this stat~, . . .

respondent ·must notify the CBA ~ w.riting of the dates of departure and return. Periods of ndn-

California residency or practice outside the state shall not apply to reduction of the probationary . . . . ~ .

period, or of any suspension. No obligation imposed herein, inc.ludingrequirements to file

written ~~potts, reimburse the CBA costs, and make restitution tp consumers, shall be suspended

~r othern?-se affected by such periods of out-of-state residen~y or J?ractice_ except at the written

direction ofthe CBA.

9. Violation ofProbation

If Respondent violates probation in ~y respect, the GBA, .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 idi.led against Respondent during

probation, the CBA shall have continuing jurisdiction until th~ matter is final, and the period of

probation shall be extended until the matter is final.

The CBA's Executive Officer may issue a citation under California Code ofReguhitions,

Section 95, to a licensee for a violation of a tenn or condition C<?ntained in a decision placing that ..

licensee on probation.

10. Completion of Probation

Upon successful completion of proba,tion, Respondent's license will be fully restored.

8

9

10

11

12

13

14

15

16

17

18 ·,

19

20

21

22

23

24

25

26

27

28

I

STIPULATED SETTLEMENT (AC-2012-9) I

I I

I I ' ' l

~-

' _!

-! i ! ! ' i

l I

::1

i l I

·!

Jim"'•••••

1 11. Ethics Continuing Education

Respondent shall cpmpl~te eight (8) hours of cont~nuing ed\lcatio~ in course subject matter . .

pertaining tQ the following: a review of nationally recognized c6des bfconduct emphasizing how . . .

the codes relate to professional responsibilities; case~ba.~ed.i.nstruction fo~using on real·life

sitUational learning; ethical. dilemmas f~dng the acootmting profesaio11; 01· business ethics, ethical . .

sensitivity, and consumer exp~ctations (witbin a given period oftime or :pr~or to resumption of

practice). Cours~s·must be a minimmn of one how· as descri):Jed io .. Californi.a Code of

Regulations Sec~ on ~8.2. (Courses wip be passed prior to resumption of practice where l~cense

has been suspended or where otherwise appropriate,)

If Respondent fails to complete said cow·ses within the time period provided, Respondent

shall so notify the CBA and shall cease practice until respondeJ.'lt completes said courses, has

submitted proof of same to.the CBAt ~d has been notified by the CB~ ~at he may resume

practice. Failure to . complete the required courses no later than 100 days prior to the termination . . .

of probation shall constitute.a violation ofproba~on.

12. Active License Status · .

Respondent shall at all times mafntain an active. ~ioense s~~ with the CBA, ~ncluding

during ariy period of suspension. If the license is t!Xpired at the. time the CBNs decision becomes

e:ff~ctive, the license must be ~ew~d within 30 days of the eff~ctive date of the decision.

2

3

4

5

6

7

8

9

10 . ·

11

12

13·

14

1 S

16 :

·11

18

19

20

21

22

23

24

25

26

27.

28

ACCEPTANCE ,t"

I have carefully read the above Stipulated Settlement and Disciplinary. Order· and have fully

discuss~d it with my att0mey; Stephanie Sessions Perkins. I ~~erst~d the stipulation and the . . .

·effect it will have on my Certified P.ublic Accountant Certificate_. I enter into this Stipulated

Settlement and Disciplinary Order voluntarily, knowingly, and intelligently, and agree to be

bound by the Decision and Order of tlie Califoni.ia B~ard of Accountancy.

DATED:

ROOEthlESL~~RSIH Respondent

. . · : . ....

I -

i -l

i

~

1

: 2

3

4

5

·6

7

·8

·9

10

. 11

. ~. . . .

l have read and fully discuss'ed wi* Respondent Robert Leslie Hym~rs III the terms and

conditLons and other matters contained in the abo:ve 8iip¢ated ~·ettl~ment and Disciplinazy Order

I approve its ferm and content.

.. . . ::~.

.·

·.

ENDORSEMENT

The foregoing Stipulated Settlement and Disciplinary Order is hereby respeetfully

submitted for consideration by tb(} Califon'lia Board. of Accountancy ofthe.Depart,ment 9f

Consumer Affairs .

12 . . Dated: March 2.1, 2oi3 · .

13 Respectfully submitted,

KAMALA D. ·EARRis Attorney General pf palifornia .. KARBN B: CHAPPBLLE · ·

·Q4~D~~~ttomey ~14

15

16·

17

18

19

. 20'•

21 .

.·~Gm!~ Deputy Attorri.ey General ~ttornfDis for Complatnant

LA2011S04646 5123590l.doc . 22

23

24

25

26

27

. 28

.·

· . .

7

... '

·: .. '•

.. '. . ..


. . ·-·- ........ -.. ------·-····· ---·-····--· ....... ----·--·-.. --···· .. - ........ ···-···--··-·. ··-···· --·--·---··· -····· .... ':"""' -·---· .. -·--·- ---

xavieiz becerra or · 2018-06-29 · xavieiz becerra . atlornev general . or . california . armando...

Documents