Initial applicants for a CPA license must disclose any conviction for any felony or misdemeanor and/or infraction, except minor traffic infractions.
CPA’s renewing their licenses are required to complete a Criminal Conviction Disclosure Form where in they too must reveal any conviction for any felony, misdemeanor or infraction, except minor traffic infractions. Even those convictions that were expunged pursuant to P.C. 1203.4 must be disclosed.
The CPA, or CPA applicant, must provide details regarding the date of arrest, location of arrest, name of court, details of the violation, sentencing, any conditions of probation, and provide any additional documentation upon request.
The California Board of Accountancy (www.dca.ca.gov/cba) is in charge of discipline for CPAs. The California Department of Justice notifies the Board of any convictions for either misdemeanors or felonies, usually within 30 days of conviction. Upon notification, the Board will begin an inquiry. The inquiry will require each member to disclose the facts and circumstances of each conviction and require submission of Court documents and police reports. After an investigation, the Board determines appropriate disciplinary actions depending on the facts and circumstances of any given case.
This discipline can run the gamut from no action to a suspension or revocation of one’s license. (See: http://www.dca.ca.gov/cba/publications/dispman.pdf; BPC sections 5000 et seq., and Title16 California Code of Regulations (CCR) sections 1 through 99.1.
If a hearing is required, the hearings take place before an Administrative Law Judge and the cases are prosecuted by the Attorney General’s office. The Board has authority to take action based on a criminal conviction that is substantially related to qualifications, functions or the duties of the license holder. Specifically problematic crimes are those involving dishonesty, fraud, or breach of fiduciary duty; but can also include assault and battery, terroristic threats and even DUI. Violations of the California Accountancy Act are also problematic and can lead to discipline.
When assessing administrative penalties the following factors are reviewed:
Nature and extent of actual and potential consumer harm
Nature and extent of actual and potential harm to clients
Nature and severity of the violation
The role of the person in the violation
The person’s attitude toward his or her commission of the violations
Recognition of wrongdoing
Person’s history of violations
Nature and extent of cooperation with the CBA’s investigation
The person’s ability to pay the administrative penalty
The level of administrative penalty necessary to deter future violations
Nature and extent to which the person has taken corrective action to ensure the violation will not recur
Nature and extent of restitution to consumers harmed by violations
The violations involve sanctions by other government agencies or other regulatory licensing bodies, i.e. the Internal Revenue Service (IRS), Securities and Exchange Commission (SEC), and Public Company Accounting Oversight Board
Other aggravating or mitigating factors
We make every endeavor to avoid a criminal conviction that could lead to a disciplinary action; but if that is not possible, we will guide you in the best way possible to mitigate any damage to your licensing and your livelihood.
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I would like to take a moment to commend Mr. Alan Castillo on his recent performance with my criminal case. As anyone who is on the stand facing criminal charges can attest, it is absolutely paramount to select a firm with great knowledge of the law, understands the legal process as well as a firm that is well networked politically to successfully get you through this stressful process. Mr. Castillo took a hard, yet strategically tactful approach (from all angles) which resulted in a better than expected outcome in my case. I would recommend one to speak wit (...)
Alan Castillo is an incredible criminal defense and professional licensing attorney. He is very responsive and has an innate ability to explain legal concepts and situations in a way anyone can understand. He has a true passion for justice and wants the best for his clients in every situation. Alan's integrity in unquestioned and I highly recommend his services to anyone in need of legal advice or representation.
Absolutely the best experience considering the circumstances ! Alan Castillo is a miracle worker. He took me on when I lost all hope. This was my 7th DUI and my first attorney told me I was going to get 5 years no matter what. I called Alan and he said he could do something better. He was able to work it out so I could keep my job leaving the country and was sentenced a fifth of the original time. I'd recommend Alan Castillo to anyone who needs someone to fight for them. Because of his help and hard work, I was able to get my life back on track.