Memorandum Facts: You are a new Staff Accountant at a mid-size CPA firm. Your direct Manager has asked you to prepare a short memo discussing Disciplinary Actions/License Restrictions of some particular CPAs. Please follow our firms format, as provided below. Your paper should be double spaced; 12 font; Time New Roman font and 2-2.5 pages double spaced. Dont worry if the Rules section causes you paper to be over 2.5 pages. Remember this is a memorandum to a Manager level CPA, so the tone should fit accordingly. Steps: 1. At the bottom of this document there is a list of CPAs disciplined by the California Board of Accountancy. I have assigned each student a specific person. My assigned specific person is No.11 at the bottom 2. Use this link to find your assigned CPA. Use the search function in the link. http://www.dca.ca.gov/cba//consumers/actions.shtml?license_id=PAR%205948 3. From the link attached click on the Related Documents: Accusation and Decision. I provided this link as an example Accusation and Decision 4. Use your CPA’s Accusation and Decision to complete the assignment. 5. Under the Content section of Blackboard you will find the Course Assignment dropbox. Please submit your assignment by Sunday September 30, 2018 at 11:59PM. FORMATTING TO: Jerry Schnaus FROM: Use your name RE: XYZ DATE: September 1, 2018 Good morning Mr./Mrs.: Brief introduction FACTS Provide a brief fact summary of the cause of discipline. In a couple of paragraphs provide me a detail of the actions taken by the CPA promulgating such discipline. CBA ACTION List all the actions the CBA took. Provided the exact actions taken against the CPA. VIOLATIONS List the violations the CPA was charged with and a brief description of the law that was violated. These will be the laws and regulations the CPA violated. List the Section of the statute and the actual statute. Example: Section5063 of the Code states: (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 of these events: · (1) The conviction of the licensee of any of the following: (A) A felony or (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 public accountancy. ETHICAL REASONING What do you think is the reason the laws the CPA violated are in place? This needs to be analytical. Let me know how the laws better society. OPINION What would you do differently? Limit this response to a paragraph. STUDENT 1 STUDENT 2 1) BLECKER, RICHARD Alvarado, Miguel Angle Perini-Bennett, Denise Mary 2) BURRILL, GEORGE STEVEN Baumann, Marlene Jean Pineda, Stephanie M 3) FIX, CATHY SUE Claproth, Liam Conor Qian, Xiao 4) FRAZER FROST, LLP Dickerson, Jeremy Edward Rodriguez-Garcia, Verenice 5) JONES, DANIEL JOHN Hernandez, Sergio Antonio Sanchez- Olvera, Jazmine 6) LAMSON, JEFFREY LAWRENCE Herrera, Robert Emmanuel Saucedo, Blanca Dyanna 7) NOWACK, JOSHUA PAUL Leon, Ana Cortes Seyed Emami, Shahriar John 8) ROEMMICH ACCOUNTANCY CORP. Liu, Chun Hisn Ueki, Binny Canales 9) SEN, HELENA CATHERINE Maresca, Christopher Matthew Valenzuela Jr, Juan Manuel 10) SMITH, LISA MARIE Mascorro-Holguin, Francisco Wooll,James Michael Clayton 11) SOKOL, WILLIAM Moeller, Ashley Ann Zamarripa, Natalia 12) AQUINO, ALBERTO MERCADO Overlie, Janine Sheri Zhuo, Guan 13) ARNETT, LLOYD M., JR. Palacios I, Gabriel Michael 14) DOLLES, SHERRALYN MARGARET Perez, Yaritza 15) CHEN, YI
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