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License Reinstatements

The following individuals reinstated their Oregon CPA license.

To Active Status Ana Andueza Gregory H Horsfield Jeffery A Pearson Phillip Scrima

Shannon Beadle Daeho Kim Lawson Peters Jr Teresa A Stempel

Deborah M Bond Mark Knudsen Patrick Richardson Colleen Yoshihara

Gary J Fox Brain S McCaw Cindy Roberts

To Inactive Status Frederick Fischer Duane Fromhart Stacey Quintana

Gary St. Vincent Torrey Williamson

DISCIPLINARY ACTIONS

Disclaimer: It is the Board’s policy to publish the name of each licensee who is disciplined for violations of Board statutes and rules. The Board frequently settles matters with a Consent Order to avoid litigation costs. Disciplinary orders are public information and copies may be obtained by contacting the Board office. Every effort has been made to ensure that the following information is correct; however it should not be relied upon without verification from the Board office.

Cleary & Gill: Consent Order assessing a $4,500 Civil Penalty for violation of OAR 801-030-0010(2) and (3), issuing auditors reports that were not incompliance with GAAP and GAAS; and violation of ORS 673.160(1), OAR 801-010-0345(1) and ORS 673.320(1), providing attestation services and issuing an auditors report on financial statements for an Oregon client when Cleary & Gill were not registered as a public accounting firm in Oregon.

Harkcom & Harkcom: Consent Order assessing a $15,000 civil penalty, pre-issuance reviews and 16 hours of CPE in GAAP for violation of OAR 801-030-0010(1) & OAR 801-030-0010(2): failure to adequately perform analytical or alternate procedures in a review engagement; failure to disclose in a review report that financial statements do not conform to GAAP; failure to calculate total estimated contract costs in excess of total estimated contract revenue.

A $100 civil penalty was assessed against the following licensees for failure to provide written notice of change of address within 30 days: Use the Board website to change your address by selecting the change of address form located in the left tool bar. http://egov.oregon.gov/BOA You will receive an e-mail confirmation within 24 hours for address changes submitted on-line.

Michael R. Dodd Jason Filippini

John O Warren James R. Wells

Douglas R. Lorain Sharon Kreider

CORRECTIONS:

Two disciplinary action items listed in the Board of Accountancy August 2007 Newsletter are incorrect. Terri Cook and Angela K. Gore, were listed as CPAs and they are non-licensees. Following is the correct information: Terri Cook: Final Order assessing a $500 civil penalty for violation of ORS 673.320(3), use of the CPA designation without a permit. Angela K. Gore: Final Order assessing a $1,000 civil penalty for violation of ORS 673.320(3), use of the CPA designation without an Oregon permit.

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