|Personalized legal, accounting, and tax advice. One telephone call
CERTIFIED PUBLIC ACCOUNTANTS
|Copyright 2008-2013 by NavarroLaw, P.L.L.C., Austin, TX. Any information obtained on this website, via e-mail, or through any link is not intended to be legal or accounting advice upon which you should
rely. No attorney-client relationship is established as a result of you reading this website. You should consult an attorney or CPA for individual advice regarding your circumstances.
Accounting services are provided through NavarroCPA, a CPA firm licensed to provide accounting services.
The TACPA is a non-profit, voluntary, professional organization of Texas CPAs dedicated
exclusively to the interests of CPAs working in public practice. The TACPA wants Texas CPAs
not hesitate to call Wilfred Navarro at: (512) 328 7224
The state of Texas regulates and From
real estate agents to plumbers and
doctors, various state agencies require
that you obtain a license to practice
your profession. And, from time to time,
there are disagreements between
licensees and the State on whether or
not the licensee has complied with
State rules. We can help!
Don't ignore the notice that you may be
the subject of an investigation. It may
be that a simple telephone call can
Regardless of what the question may
be, do not hesitate to call Wilfred
Navarro. He can help!
|I'M NOT A CPA, SHOULD I
BE CONCERNED ABOUT
THE MATTER TO THE LEFT?
Perhaps. Different State
Boards have differing
standards of professional
conduct for licensees.
Depending upon what
standard the licensing board
that regulates your profession
uses, similar arguments might
be made when accusing you
of misconduct. Read the
paper and view the slideshow,
|The Board of Accountancy has initiated a disciplinary proceeding against a licensee wherein it
charges the licensee was in derogation of Board rules that encompass GAAP/GAAS. In
essence, the licensee issued an opinion that the client's financial statements fairly
represented the client's financial position as of the date issued; the Board's expert disagrees.
The TEXAS ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS has filed a brief with the
court supporting the licensee's contention that Auditing Standards are unconstitutionally
vague when used as a basis for quasi-criminal sanctions against a CPA.
The Texas State Board of Accountancy is the state agency charged with administering the Public Accountancy Act. This includes
investigating those CPAs it believes may have violated the Board's Rules or the Texas Occupations Code. The Board has adopted a
significant number of rules applicable to the conduct of CPAs. SOME of the Board Rules applicable to CPAs who practice public
accountancy are available HERE. These rules cover not only the professional conduct of CPAs but "any act" the Board considers
"discreditable." Even if YOU think a matter has no bearing on your practice of public accountancy, the board may think
|SHOULD A CPA BE DISCIPLINED FOR
ENTERING INTO A PLEA AGREEMENT WITH A PROSECUTOR?
You advise your clients when it comes to the Internal Revenue Service, they should bring a
professional to the table. You should do the same when it comes to defending your license.
The Board has team of attorneys conducting its investigations. You should somebody in
your corner. Board investigations can result in you having to pay thousands of dollars in
fines. Don't try to face the Board by yourself. As an attorney who has worked in the
enforcement section of the State Board of Accountancy, Wilfred Navarro can help. As a
CPA, he understands. Give him a call!
It can happen to you or your daughter. She is at a party. She is arrested on an alcohol-related charge. She is offered deferred
adjudication on the charge. You advise: "Good deal. You should take it. Your record will be clean." She is a CPA who has never had
any client or employer complaints about her professionalism. She may get a letter like THIS. The Board considers: FIFTY-TWO
misdemeanor crimes involving dishonesty or fraud (such as "Illegal Divulgence of Public Communications" and "False Alarm or
Report"); SEVENTEEN misdeameanor crimes involving "moral turpitude" (including "Obscentity" or "Hindering Proceedings by
Disorderly Conduct"); NINE misdemeanor crimes involving "alcohol abuse or controlled substances" (including "Possession of
Marijuana" and "any misdemeanor involving intoxication under the influence of alcohol); and FOUR misdemeanor crimes
involving "physical injury or threats of physical injury to a person" (including "Leaving a Child in a Vehicle) directly related to the
practice of public accountancy. If you are a licensed CPA and accused of any criminal infraction, including misdemeanors you think
have nothing to do with the practice of public accountancy, please CONTACT US IMMEDIATELY!
|SHOULD A CPA BE DISCIPLINED BECAUSE
HIS PROFESSIONAL OPINION DIFFERS FROM THAT OF A BOARD EXPERT?
The primary function of a CPA is provide assurance services. Assurance services include audits, the objective of which is "the
expression of an opinion on the fairness with which [financial statements] present, in all material respects, [the] financial position,
results of operations, and [a company's] cash flows in conformity with generally accepted accounting principles." If, however, a
client complains of your work to the Board of Accountancy, you may receive a letter like THIS. This complaint may be based on
the allegation that you did not adequately document your work.