a'fM lt/, a o [) - DCA - State of California admit the truth of each and every charge and allegation...

BEFORETHE CALIFORNlA BQARJ) (lF ACCOUNTANCV DE~A~TMENT OF CONSUMER AFFAIRS

STATE OF CAL~FORNIA

In the M~tter ofthe Accusation Against Case No AC20l6 80

JUNGMElWANG OAHNo 2016090929 28Nortlt First Street~ Suite 900 San Jose (alifornia 95113-1219

Certified Jlublic Accountant Certificate No CPA80641

and

WANG amp CROU ACCOUNTANCY ltORP 28 North Fit~t Street Suite 90() middot San Jo-se Ca1iforni~J 95113middot1219

Qertified PublicAccountancy Corporation C~rtiflcat~ No COR 49$7

R~spondtlnts

i Ui~lSION ANti OBJl~R The attached St1pulateg Settlement andDiscipHnruy Order ls hereby adopted by the

California Board ofAccotntancy Departmettt of Consumer Affairs middot~middotits P~ci~ion Jtrthis

1shy

m~tter

ThisDecision shall becomeeffective on rYafM lt toll

It is so ORDERED fJ) 3 a_o [)

ACCOUNTANCY DEPARTMENT OF CONSUMER AFFAIRS

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KATHLEEN A KtmiddotNEALY Acting Attorney General of California

2 JOSHUA A ROOM Supervising Deputy Attorney General

3 NICHOLAS TSUKAMAKl Deputy Attorney General

4 State Bar No 253959 455 Golden Gate Avenue Suite II 000 San Francisco CA 94 I 02-7004 Telephone (415) 703-1188

6 Facsimile (415) 703-5480 E~mail NicholasTsukamakidojcagov

7 Allorneysfor Complainant

8 llEFORETHE CALIFORNIA BOARD OF ACCOUNTANCY

9 DEPARTMENT OF CONSUMER AFFAIRS STATE QI CALIFORNIA

11 In the Matter of the Accusation Against

12 JlJNG MEl WANG 28 North First Street Suite 900

13 San Jose California 95113-1219

14 Certified Igtublic Accountant Certificate No CPA80641

and 16

WANG amp CHOU ACCOUNTANCY 17 CORP

28 North First Street Suite 900 18 San Jose California 95113-1219

19 Certified Public Accountancy Corporation Certificate No COR 4987

21 Respondents

Case No AC-20 16-80

OAil No 2016090929

STIPULATED SETTLEMENT AND DISCIPLINARY ORDER

23 IT IS HEREBY STIPULATED AND AGREED by and between the parties to the aboveshy

24 entitled proceedings that the following matters are true

PARJIES

26 Patti Bowers (Cmnplainant) is the Executive Officer of the Calitbmia Board of

27 Accountancy (CBA) She brought this action solely in her offiGial capacity and is represented in

28 this matter by Kamala D Harris Attorney General of the State ofCatifixnia by Nicholas

1---------------------middot--middotmiddot-~-middot-middotmiddotmiddotmiddotmiddot-middotmiddot----middot--middot STIPULATED SETTLEMENT (AC-2016-80)

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Tsukamaki Deputy Attorney General

2 Respondent Jung Mei Wang (Respondent Wang) and Respondent Wang amp Chou

Accountancy Corp (Respondent Corporation) are represented in this proceeding by attorney

Lucy S McAllister whose address is 255 North Market Street Suite I 00 San Jose CaliJbrnia

95110

3 On or about February 15 2001 the CBA issued CertU1ed Public Accountant

Certificate No CPA 80641 to Respondent Wang The Certified Public Accountant Certificate

was in full force and eJiect at a11 times relevant to the charges brought in Accusation No

AC-2016-80 ~md will expire on July 31 2017 unless renewed

4 On or about July 18 200 I the CBA issued Certified Public Accountancy Corporation

Certificate No COR 4987 to Respondent Corporation The Certified Public Accountancy

Corporation Certificate was in JltU fbrce and effect at aU times relevant to the charges brought in

Accusation No AC-2016-80 and wili GXpire on July 31 2017 unless renewed

JURISDICTION

5 Accusation No AC-2016-80 was filed before the CBA and is currently pending

against Respondents The Accusation and all other statutorily required documents were properly

served on Respondents onJune 30 2016 Respondents timely tiled their Notice of Defense

contesting tbc Accusation

6 A copy of Accusation No AC-20 16-80 is attached as exhibit A and incorporated

herein by reference

ADVISEMENT AND WAIVERS

7 Respondents have caretblly read fhlly discussed with counsel and understand the

charges and allegations in Accusation No AC-20 16-80 Respondents have also caretltlly read

fully discussed with counsel and understand the effects of this Stipulated Settlernent and

Disciplinary Order

8 Respondents are fully aware of their legal rights in this matter including the right to a

hearing on the charges and allegations in the Accusation the right to confront and cross-examine

the witnesses against them the right to present evidence and to testify on their mvn behalf the

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STIPULATED SETTLEMENT (C-201 G-80)

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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 Californiu Administrative Procedure Act and other applicuble laws

9 Respondents voluntarily knowingly and intelligently waive and give up each and

every right set Jltnth above

CULPABlLIlY

10 Respondents admit the truth of each and every charge and allegation in Accusation

NoAC-2016-80

lL Respondent Wang agrees that her Certii1ed Public Accountant Certificate is subject to

discipline and she agrees to be bound by the CBAs probationary terms as set forth in the

Disciplinary Order below

12 Respondent Corporation agrees that its Certified Public Accountancy Corporation

Certificate is subject to discipline and it agrees to be bound by the CBAs probationary terms as

set forth in the Disciplinary Order below

CONTINGENCY

13 This stipulation shall be subject to approval by the CBA Respondents understand

and agree that counsel t(w Complainant and the staff of the CBA may communicate directly with

the CBA regarding this stipulation and settlement without notice to or participation by

Respondent ortheir counsel By signing the stipulation Respondents understand and agree that

they may not withdmw their agreement or seek to rescind the stipulat1on prior to the time the

CBA considers and acts upon it lfthe CBA fails to adopt this stipulation as its Decision and

Order the Stipulated Settlement and Disciplinary Order shall be of no force or effect except tbr

this paragraph it shall be inadmissible in any legal action between the parties and the CBA shall

not be disqualified from further action by having considered this matter

14 The parties understand and agree that Portable Document Format (PDF) and facsimile

copies of this Stipulated Settlen1ent and Disciplinary Order including PDF and facsimile

signatures thereto shall have the san1e force and effect as the originals

I I I

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STIPULATED SETTLEMENT (AC-2010-ROJ

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15 This Stipulated Settlement and Disciplinary Order is intended by the parties to be an

integrated writing representing the complete Hnal and exclusive embodiment of their agreement

It supersedes any and all prior or contemporaneous agreements understandings discussions

negotiations and commitments (written or oral) This Stipulated Settlement and Disciplinary

Order may not be altered amended modified supplemented or otherwise changed except by a

writing executed by an authorized representative of each of the parties

16 In consideration ofthe foregoing admissions and stipulations the parties agree that

the CBA may without further notice or ft1nnal proceeding issue and enter the following

Disciplinary Order

DISCIPLINARY ORDER

IT IS HEREBY ORDERED that Certified Public Accountant Certificate No CPA 80641

issued to Respondent Jung Mei Wang (Respondent Wang) and Certified Public Accountancy

Corporation Certificate No COR 4987 issued to Respondent Wang amp Chou Accountancy Corp

(Respondent Corporation) are revoked However the revocation is stayed and Respondents are

placed on probation for three (3) years on the following terms and conditions

L Obey All Laws

Respondents shall obey all federal Califbrnia other states and local laws including those

rules relating to the practice of public accountancy in California

2 Cost Reimbursement

Respondents shall reimburse the CBA $927359 for its investigation and prosecution costs

Respondents shall be jointly and severally responsible for payment of costs The payment shall

be made as follows quarterly payments due with quarterly written ngtports

Final payment shall be due six (6) months prior to the termination of probation

3 Submit Written Reports

Respondents shall submit within J 0 days of completion of the quarter written reports to

the CBA on a fbrm obtained from the CBA Respondents shall submit under penalty ofpetjury

such other written reports declarations_ and verification of actions as are required These

declarations shall contain statements relative to Respondents compliance with all the terms and

4 -----------------middot---middotmiddot----------------------------+

STIPULATED SETTLElv1ENT (AC-2016-80)

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conditions of probation Respondents shall immediately execute all release of information [~)rms

as may be required by the CBA or its representatives

4 Personal Appearances

Respondents shall during the period of probation appear in person at interviewsmeetings

as directed by the CBA or its designated representatives ptmiddotovided such notification is

accomplished in a timely manner

5 Comply With Probation

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

the CBA and shall cooperate fully with representatives ofthe CBA in its monitoring and

investigation ofRespondents compliance with probation tenns and conditions

6 Practke Investigation

Respondents shall be subject to and shall permit a practice investigation ofRespondents

professional practice Such a practice investigation shall be conducted by representatives ofthe

CBA provided notification of such review is accomplished in a timely manner

7 Comply Wit1 Citations

Respondents shall comply with all final orders resulting from citations issued by the CBA

8 Tolling of Probation for Out-of-State ResidcnccPracticc

In the event Respondents should leave California to reside or practice outside this state

Respondents must notify the CBA in writing of the dates of departure and return Periods of non-

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

period or of any suspension No obligation imposed herein including requirements to file

written repmts reimburse the CBA costs and make restitution to consumers sha be suspended

or otherwise affected by such periods of out-of-state residency or pmctice except at the written

direction of the CBA

9 Violation of l)robation

lfRespondents violate probation in any respect the CBA after giving Respondents 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 Respondents during

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middot STlULATED SETTLEMENT (ACgt20 I (v80l

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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 CBAs Executive Ot1icer may issue a citation under Callfqrnia 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

10 Completion of Probation

Upon successful completion of probation Respondents licenses will be fully restored

ll Dissemination of Order

Within t1fteen (15) clays ofthe eifective date of the CBA s Decision and Order

Respondents shall disseminate this Stipulated Settlement and Disciplinary Order to all of

Respondents auditing staff and shall conllrm such dissemination in writing to the CBA

12 ContinuingEducation Courses

Respondents shall have all of those audit staff practicing in Respondents audit practice

complete eight (8) hours of professional continuing education courses in the subject area of audit

standards The courses shall be completed annually by March 31st of each year Respondents are

on probation Within 30 days following completion ofthe continuing education courses

Respondents shall provide a list of those personnel who attended and proper documentation of

course completion For those audit statf who attend the eight hours of training the hours shall not

be counted toward the CBAs continuing education requirement (as set fortb in Business and

Professions Code section 5027 and California Code of Regulations title 16 section 87) but

otherwise may be counted tovvards requirements for federal and non~CBA purposes or programs

Within 180 days of the effective date of this decision and order Respondent Wang shall

complete and provide proper documentation of professional education courses as follows

Four (4) hours in subject matter pertaining to audit documentation

Four (4) hours in subject matter pertaining to auditing specifically related to supervision

and review

Eight (8) hours in subject matter pertaining to audits of Employee Benefit Plans and

Sixteen (16) hours in subject matter pertaining to accounting and auditing

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STIPULTED SETTl EMENl VC-20 I (J-80)

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These hours shall be in addition to continuing education requirements for relicensing

2 Failure to satisfactorily complete the required courses as scheduled shall constitute a

3 violation of probation

4 13 Maintuin and Use Jlublishcd Materials andor Checklists Consistent with

Practice

6 Respondents shall maintain and use published materials andor checklists consistent Vith

7 their practice Such matedals ltmel checklists shall be produced on-site for review by the CBA or

8 its designee upon tbulleasonable notice

9 J4 l)ccr Review

During the period of probation all audit review and compilation reports and work papers

11 shall be subject to peer review by a Board-recognized peer review program provider pursuant to

12 California Business and Professions Code Section 5076 and California Code of Regulations Title

13 16 Division 1 Article 6 at Respondents expense fhe specific engagements to be reviewed

14 shall be at the discretion ofthe peer reviewer Within 45 days ofthe peer review report being

accepted by a Board-recognized peer review program provider Respondents shall submit to the

16 CBA a copy of the peer reviev report including any materials documenting the prescription of

17 remedial or corrective actions imposed by the Board-recognized peer review program provider

18 Respondents shall also submit if available any materials documenting completion of any or all

19 ofthe prescribed remedial or corrective actions

15 Samples- Audit Review or Compilation

21 During the period of probation if Respondents undertake an audit review or compilation

22 engagement Respondents shall submit to the CBA as an attachment to the required quarterly

23 report a listing of the same The CBA or its designee may select one or more from each category

24 and the resulting report and nnancial statement and aU rcJated working papers must be submitted

to the CBA or its designee upon request

26 16 Active License Status

27 Respondents shall at all times maintain an active license status with the CBA including

28 during any period of suspension If Respondents licenses are expired at the time the CBAs

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STIPULATED SETTLEMENT (AC-2016-l0)

decision becomes effective the licenses must be renewed within 30 days of the effective date of

2 the decision

3 l7 l~thics Continuing Education

4 Within 180 days ofthe effective date of this Decision and Order Respondent Wang shall

5 complete four hours of continuing education in course subject matter pertaining to the ft)llowil1g

6 a review of nationally recognized codes of conduct emphasizing how the codes relate to

7 professional responsibilities case-based instruction tbcusing on real~ lite situational learning

8 ethical dilemmas facing the accounting profession or business ethics ethical sensitivity and

9 consumer expectations Courses must be a minimum of one hour as described in California Code

10 of Regulations Section 882 These hours are in addition to the continuing education requirement

11 ihr relicensing

12 If Respondent Wang fails to complete said courses within the time period provided

13 Respondent Wang shall so notify the CBA and shall cease practice until she completes said

14 courses has submitted proof of same to the CBA and has been notified by the CBA that she may

i 5 resume practice Failure to complete the required courses within the time period provided shall

16 constitute a violation of probation

17 18 Regulatory Review Course


19 complete a CBA-apptoved course on the provisions of the California A1~countancy Act and the

20 Caliibrnia Board of Accountancy Regulations specific to the practice of public accountancy in

21 California emphasizing the provisions applicable to current practice situations The course also

22 will include an overview ofhistoric ltHid recent disciplinary actions taken by the CBA

23 highlighting the misconduct which led to licensees being disciplined The course shall be a

24 minimum of two (2) hours These homs are in addition to the continuing education requirement

25 fbr relicensing

26 IfRespondent Wang il1ils to complete said courses within the time period provided

27 Respondent Wang shaH so notify the CBA and shall cease practice until she completes said

28 courses has submitted proof of same to the CBA a1d has been notified by the CBA that she may

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tesume practice Failme to complete the required courses within the time period provided shall

constitute a violation of probation

ACCEPTANCE

I have carefully read the above Stipulated Settlement and Disciplinary Order and have fnlly

discussedit with my attomey Lucy S McAllister I understand the stipulation and the effect it

will have on my Certified Public 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 the California Board of Accountancy

DATED JbJf) 11 --flJmiddot M~--middot-middot-~-L____ --- ~-___________~--~middotmiddot~middot - __________~~- ~ JUNG MEI WANG L-- Respondent

Ihave carefully read the above Stipulated Settlement and Disciplinary Order and have fuily

discussed it witl1 my attorney Lucy S McAllistet I understand the stipulation and the effect it -

will have on nty (ertifiedPublic Accountancy Cmyoration Certitlcate I enter into this Stipulated

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

bound bythe Decision and Order of the California Board of Accountancy

DATED lligtQ9-middot JUNG MEl WANG for WANG amp CHOU ACCOUNTANCY CORP Re~pondent

Ill

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1have read and fully discussed with Respondents lung Mei Wang and Wang amp Chou

Accountancy CotT the terms and conditions and other matters contained in the above Stipulated

Settlement and Disciplinary Order I npprove its fonn Md content I

DATED ~1~ L-~---middot_ middot-c-_ks ~~~----middotmiddot--middotmiddot~-middot---middotLUCY S MCAL middot~ AttorneyfiJr Re~jxmdrmfs

END()JtSEM~NT

lhe foNgoing Stipulated Settlement and Disciplinary Order is hereby respectfully

submitted Jbr consideration by the California Board of Accountancy

Dated TrAJU~ry OJ J GlO 17 Respectfully submitted

KAMALA D HARRIS Attorney General of Call fornia middot JOSHUA A ROOM Supervising Deputy Attorney General

middottt-d~1 ~vz~FW_middot--t

NtCfOLAS TSUKAMAKl Deputy Attorney General AttorneysjiH Complainant

SF2016200392 41667625docx

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STIPULATED SETTLEMENT (AC-20 J6middot80)

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KAMALA D HARRIS Attorney General of California JOSHUA A ROOM Supervising Deputy Attorney General NICHOLAS TSUKAMAKI Deputy Attorney General State Bar No 253959

455 Golden Gate A venue Suite 11 000 San Francisco CA 94102-7004 Telephone (415) 703-1188 Facsimjle ( 415) 703-5480 E-mail NicholasTsukamakidojcagov

AttorneysfJr Complainant

BEFORETHE CALIFORNIA BOARD OF ACCOUNTANCY DEPARTMENT OF CONSUMER AFFAIRS

STATE OF CALIFORNIA

In the Matter of the Accusation Against Case No AC-20 16-80

JUNG MEI WANG 28 North First Street Suite 900 San Jose California 95113-1219 ACCUSATION

Certified Public Accountant Certificate No CPA 80641

and

WANG amp CHOU ACCOUNTANCY CORP 28 North First Street Suite 900 San Jose California 95113-1219

Certified Public Accountancy Corporation Certificate No COR 4987

Respondents

Complainant alleges

PARTIES

1 Patti Bowers (Complainant) brings this Accusation solely in her official capacity as

the Executive Officer of the California Board of Accountancy (CBA) Department of Consumer

Affairs

(lUNG MEl VANG) ACCUSATJON

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2 On or about February 15 2001 the CBA issued Certified Public Accountant

Certificate Number CPA 80641 to lung Mei Wang (Respondent Wang) The Certified Public

Accountant Certificate was in fu11 force and effect at all times relevant to the charges brought

herein and will expire on July 31 201 7 unless renewed

3 On or about July] 8 2001 the CBA issued Certified Public Accountancy

Corporation Certificate Number COR 4987 to Wang amp Choll Accountancy Corp (Respondent

Corporation) The Certified Public Accountancy Corporation Certificate was in full force and

effect at all times relevant to the charges brought herein and will expire on July 31 201 7 unless

renewed

JURISDICTION

4 This Accusation is brought before the CBA under the authority of the following laws

All section references are to the Business and Professions Code (Code) unless otherwise

indicated

5 Section 5109 of the Code 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

of a license by a licensee shall not deprive the board ofjurisdiction 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

STATUTORY AND REGULATORY PROVISIONS

6 Section 5100 of the Code provides in relevant part

After notice and hearing the board may revoke suspend or refuse to renew any permit or

~ertificate granted under Article 4 (commencing with Section 5070) and Article 5 (commencing

with Section 5080) or may censure the holder of that permit or cetiificate 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

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(JUNO MEl VANG) ACCUSATION

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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

(e) Violation of Section 5097

(g) Villful violation of this chapter or any rule or regulation promulgated by the board

under the authority granted under this chapter


(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

inSection5051

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

(1) Unprofessional conduct includes but is not limited to those grounds for discipline or

denial listed in Section 5100

8 Section 5062 of the Code states A licensee shall issue a repmi which conforms to

professional standards upon completion of a compilation review or audit of financial statements


(a) Audit documentation shall be a licensees records of the procedures applied the tests

performed the information obtained and the pe1iinent conclusions reached in an audit

engagement Audit documentation shall include but is not limited to programs analyses

memoranda letters of confirmation and representation copies or abstracts of company

documents and schedules or commentaries prepared or obtained by the licensee

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(JUNG MEJ WANG) ACCUSATION

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(b) Audit documentation shall contain sufficient documentation to enable a reviewer with

relevant knowledge and experience having no previous connection with the audit engagement to

understand the nature timing extent and results of the auditing or other procedures performed

evidence obtained and conclusions reached and to determine the identity of the persons who

performed and reviewed the work

(c) Failure ofthe audit documentation to document the procedures applied tests

performed evidence obtained and relevant conclusions reached in an engagement shall raise a

presumption that the procedures were not applied tests were not performed information was not

obtained and relevant conclusions were not reached This presumption shall be a rebuttable

presumption affecting the burden ofproofrelative to those portions of the audit that are not

documented as required in subdivision (b) The burden may be met by a preponderance of the

evidence


igtn accountancy corporation shall not do or fail to do any act the doing of Vlhich or the

failure to do which would constitute unprofessional conduct under any statute rule or regulation

now or hereafter in effect In the conduct of its practice it shall observe and be bound by such

statutes rules and regulations to the same extent as a person holding a permit under Section 5070

of this code The board shall have the same powers of suspension revocation and discipline

against an accountancy corporation as are now or hereafter authorized by Section 5100 of this

code or by any other similar statute against individual licensees pr-ovided however that

proceedings against an accountancy corporation shall be conducted in accordance with Chapter 5

(commencing with Section] 1500) of Part 1 of Division 3 ofTitle 2 ofthe Government Code and

the board shall have all the powers granted therein

11 California Code of Regulations title 16 section 58 states

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

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

generally accepted auditing standards

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(JUNG MEl WANG) ACCUSATJON

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12 California Code of Regulations titl13 16 section 682 states

(a) To provide for the identification of audit documentation audit documentation shall

include an index or guide to the audit documentation which identifies the components of the audit

documentation

(b) In addition to the requirements of Business and Professions Code Sectioi1 5097(b)

audit documentation shall provide the elate the document or working paper was completed by the

preparer(s) and any reviewer(s) and shall include the identity ofthe preparer(s) and any

reviewer(s)

PROFESSIONAL STANDARDS

13 Standards of practice pertinent to this Accusation and the engagement at issue

include without limitation

a Generally Accepted Auditing Standards (GAAS) issued by the American Institute of

Certified Public Accountants (AICPA) The ten GAAS (AU sect15002) which are intenelated are

discussed in the Statements on Auditing Standards (SAS) The Si~s ar~ codified byAU

number in the AICPAs Cod(fication ofStatements on Auditing Standards Among the SAS

relevant herein in addition to AU sect 15002 which sets forth the GAAS are AU sect 150 (Generally

Accepted Auditing Standards) AUsect 311 (Planning and Supervision) AU sect 312 (Audit Risk and

Materiality in Conducting an Audit) AU sect 314 (Understanding the Entity and its Enviromnent

and Assessing the Risks of Material Misstatement) AU sect 316 (Consideration of Fraud in a

Financial Statement Audit) AUsect 326 (Audit Evidence) AUsect 339 (Audit Documentation) and

AU sect 560 (Subsequent Events)

b The Employee Retirement Income Security Act (ERISA) of 1974 established auditing

and reporting guidelines for defined benefit and defined contribution plans with 100 or more

participants The Auditing Standards Board issued the interpretative publication AICP A Audit

and Accounting Guide for Employee Benefit Plans to assist management of employee benefit

plans in the preparation of financial statements in conformity with US GAAP and to assist

auditors in auditing and reporting on such financial statements The guide represents the

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(JUNG MEl WANG) ACCUSATION

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application of generally accepted auditing standards and accounting principles to the special

circumstances that are unique to audits of employee benefit plans Thus while the inte1pretive

guide is non-authoritative the auditor should be prepared to address how the auditor complied

with SAS provisions addressed by the auditing guidance The Guide is codified by the AAGshy

EBP number Among the Guide chapters relevant hetein effective for financial statements for

plan years ending after December 15 2006 are Chapter 8 (Auditing Contributions Received and

Related Receivables) Chapter 9 (Auditing Benefit Payments) and Chapter 10 (Auditing

Participant Data Participant Allocations and Plan Obligations)

COSTS

14 Section 5107 subdivision (a) ofthe Code states

The executive officer of the board may request the administrative law judge as pmi of the

proposed decision in a disciplinary proceeding to direct any holder of a permit or ce1iificate

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

costs of investigation and prosecution of the case including but not limited to attorneys fees

The ~oard shall not recover costs incurred at the administrative hearing


(a) The board after appropriate notice and an oppmtunity 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

(b) The board may assess administrative penalties under one or more provisions of this

article However the total administrative penalty to be paid by the licensee shall not exceed the

amount of the highest administrative penalty authorized by this a1ticle

FACTUAL BACKGROUND

16 On or about August 26 2013 Respondents prepared a limited scope audit repmi of

the 401 (k) plan of Aeria Games amp Entertainment (Aeria) for the )ear ending December 31 2012

17 Respondents audit documentation for the Aeria audit lacks evidence of proper

planning and understanding of internal controls as follows

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a Respondents did not assess materiality

b Respondents did not obtain an understanding of the five components of internal

control

c Respondents did not evaluate internal controls or test their effectiveness

d Respondents did not adequately assess the risks of material misstatements including

the risk of fraud and management override of controls

18 Respondents clicl not obtain sufficient audit evidence for the Aeria audit in that the

audit documentation provided would not enable an experienced auditor to understand the work

performed and conclusions reached Also Respondents failed to perform certain procedures

necessary for a limited scope audit including but not limited to the following

a Procedures to determine that additions and reductions to net assets were reported in

the proper period and that the financial statement asse1iions were valid

b Procedures to determine that there were no unrecorded transactions

c Procedures for auditing contributions received and related receivables

d Procedures for auditing contributions received and related benefit payments

e Procedures for auditing participant data

19 Respondents audit documentation for the Aeria audit does not include the preparers

name the elate of performance of the audit procedures or an index

FIRST CAUSE FOR DISCIPLINE

(Gross Negligence andor Repeated Negligent Acts)

20 Respondents are subject to disciplinary action under section 5100 subdivision (c) of

the Code in that Respondents engaged in gross negligence andor repeated negligent acts in their

preparation of the Aeria audit The circumstances of Respondents conduct are set fo1ih above in

paragraphs 16-19

SECOND CAUSE FOR DISCIPLINE

(Failure of Report to Conform to Professional Standards)

21 Respondents are subject to disciplinary action under sections 5100 subdivision (g)

and 5062 of the Code in that the audit report Respondents prepared for the Aeria audit does not

7

(JUNG MEI WANG) ACCUSATJON

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conform to professional standards The circumstances of Respondents conduct are set forth

above in paragraphs 16-19

THIRD CAUSE FOR DISCIPLINE

(Willful Failure to Comply With Jgtrofcssional Standards)

22 Respondents are subject to disciplinary action under section 5100 subdivision (g) of

the Code and California Code of Regulations title 16 section 58 in that Respondents willfully

failed to comply with all applicable professional standards including but not limited to generally

accepted accounting principles and generally accepted auditing standards in their preparation of

the Aeria audit The circumstances of Respondents conduct are set fmih above in paragraphs 16shy

19

FOURTH CAUSE FOR DISCIPLINE

(Inadequate Audit Documentation)

23 Respondents are subject to disciplinary action under section 5100 subdivision (e) of

the Code in that Respondents violated section 5097 subdivisions (b) and (c) of the Code as

followsRespondents audit ofAeria contains insufficient documentation Also in preparing

audit documentation for the Aeria audit Respondents did not apply certain procedures perform

certain tests obtain ce1iain information andor reach relevant conclusions as requiredmiddot The

circumstances of Respondents conduct are set forth above in paragraphs 16-19

FIFTH CAUSE FOR DISCIPLINE

(Failure to Include Information in Audit Documentation)


the Code and California Code ofRegulations title 16 section 682 subdivisions (a) and (b) in

that (1) Respondents audit documentation for the Aeria audit does not include an index that

identifies the components of the audit documentation and (2) Respondents audit documentation

for the Aeria audit does not include the identity ofthe preparer(s) or the date of performance of

the audit procedures The circumstances of Respondents conduct are set forth above in

paragrapb 19

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PRAYER

WHEREFORE Complainant requests that a hearing be held on the matters herein alleged

and that following the hearing the California Board of Accountancy issue a decision

1 Revoking suspending restricting limiting or otherwise imposing discipline upon

Certified Public Accountant Certificate Number CPA 80641 issued to Tung Mei Wang


Certified Public Accountancy Corporation Certificate Number COR 4987 issued to Wang amp

Chou Accountancy Corp

3 Ordering Tung Mei Wang and Wang amp Chou Accountancy Corp to pay the

California Board of Accountancy the reasonable costs ofthe investigation and enforcement of this

case pursuant to Business and Professions Code section 5107

4 Ordering Tung Mei Wa11g and Wang amp Chou Accountancy Corp to pay the

California Board of Accountancy 811 administrative penalty pursuant to Business and Professions

Code section 5116 and

5 _ _ _Taking Sltch oth_er a11cl_ furth_~r_e1ction as deen~~d ne~essary and proper

DATED odplusmnzmiddot PAT IBOWERS Executive Officer California Board of Accountancy Department of Consumer Affairs State of California Complainant

SF20 162003 92 41526307doc

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Disciplinary Action AC-2016-80 - California Board of Accountancy

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KATHLEEN A KtmiddotNEALY Acting Attorney General of California

2 JOSHUA A ROOM Supervising Deputy Attorney General

3 NICHOLAS TSUKAMAKl Deputy Attorney General

4 State Bar No 253959 455 Golden Gate Avenue Suite II 000 San Francisco CA 94 I 02-7004 Telephone (415) 703-1188

6 Facsimile (415) 703-5480 E~mail NicholasTsukamakidojcagov

7 Allorneysfor Complainant

8 llEFORETHE CALIFORNIA BOARD OF ACCOUNTANCY

9 DEPARTMENT OF CONSUMER AFFAIRS STATE QI CALIFORNIA

11 In the Matter of the Accusation Against

12 JlJNG MEl WANG 28 North First Street Suite 900

13 San Jose California 95113-1219

14 Certified Igtublic Accountant Certificate No CPA80641

and 16

WANG amp CHOU ACCOUNTANCY 17 CORP

28 North First Street Suite 900 18 San Jose California 95113-1219

19 Certified Public Accountancy Corporation Certificate No COR 4987

21 Respondents

Case No AC-20 16-80

OAil No 2016090929

STIPULATED SETTLEMENT AND DISCIPLINARY ORDER

23 IT IS HEREBY STIPULATED AND AGREED by and between the parties to the aboveshy

24 entitled proceedings that the following matters are true

PARJIES

26 Patti Bowers (Cmnplainant) is the Executive Officer of the Calitbmia Board of

27 Accountancy (CBA) She brought this action solely in her offiGial capacity and is represented in

28 this matter by Kamala D Harris Attorney General of the State ofCatifixnia by Nicholas

1---------------------middot--middotmiddot-~-middot-middotmiddotmiddotmiddotmiddot-middotmiddot----middot--middot STIPULATED SETTLEMENT (AC-2016-80)

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95110









JURISDICTION






herein by reference





Disciplinary Order




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CULPABlLIlY


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CONTINGENCY













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Disciplinary Order

DISCIPLINARY ORDER






L Obey All Laws















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and review



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ACCEPTANCE













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END()JtSEM~NT







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STATE OF CALIFORNIA




and



Respondents

Complainant alleges

PARTIES



Affairs


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renewed

JURISDICTION



indicated















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documentation




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COSTS














FACTUAL BACKGROUND





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control





















paragraphs 16-19





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~~~-

PRAYER
















SF20 162003 92 41526307doc

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95110









JURISDICTION






herein by reference





Disciplinary Order




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CULPABlLIlY


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CONTINGENCY













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Disciplinary Order

DISCIPLINARY ORDER






L Obey All Laws















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ACCEPTANCE













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STATE OF CALIFORNIA




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JURISDICTION



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COSTS














FACTUAL BACKGROUND





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control





















paragraphs 16-19





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~~~-

PRAYER
















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CONTINGENCY













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Disciplinary Order

DISCIPLINARY ORDER






L Obey All Laws















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STATE OF CALIFORNIA




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JURISDICTION



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FACTUAL BACKGROUND





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paragraphs 16-19





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PRAYER
















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Disciplinary Order

DISCIPLINARY ORDER






L Obey All Laws















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JURISDICTION



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documentation




reviewer(s)




















5


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11

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COSTS














FACTUAL BACKGROUND





6


2

3

4

5

6

7

8

9

10

11

12

13

14

1 clJ

16

17

18

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20

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26

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control





















paragraphs 16-19





7


5

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11

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13

14

16

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19

















paragrapb 19

I I I

8


--------------------

5

10

15 __

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28

~~~-

PRAYER
















SF20 162003 92 41526307doc

9



2

3

4

5

6

7

8

9

10

11

12

13

14

1 1lJ

16

17

18

19

20

21

22

23

24

25

26

27

28





























5


5

10

15

20

25

2

3

4

6

7

8

9

1J

12

13

14

16

17

18

19

21

22

23

24

26

27

28


























and review



6


5

10

15

20

25





Practice




9 J4 l)ccr Review




















7

1



2 the decision









11 ihr relicensing














25 fbr relicensing




8


1

2

3

4

5

6

7

8

9

10

11

12

13

14

J5

16

17

18

19

20

21

22

23

24

25

26

27

28



ACCEPTANCE













Ill

Ill

II

II

Ill

Ill

9


5

10

15

20

25

2

3

4

6

7

8

9

ll

12

13

14

16

l7

18

9

21

23

24

26

27

28





END()JtSEM~NT







SF2016200392 41667625docx

0


5

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13

14

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17

18

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21

22

23

24

26

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STATE OF CALIFORNIA




and



Respondents

Complainant alleges

PARTIES



Affairs


2

3

4

5

6

7

8

9

l 0

11

12

13

14

15

16

17

18

19

20

2]

22

24

25

26

27

28









renewed

JURISDICTION



indicated















2


1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

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inSection5051












3


5

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1 7

18

19

21

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26

27

28












evidence
















4


5

10

15

20

25

2

3

4

6

7

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9

11

12

13

14

16

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18

19

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26

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28




documentation




reviewer(s)




















5


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28









COSTS














FACTUAL BACKGROUND





6


2

3

4

5

6

7

8

9

10

11

12

13

14

1 clJ

16

17

18

19

20

21

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24

25

26

27

28



control





















paragraphs 16-19





7


5

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15

20

25

2

3

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6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28










19

















paragrapb 19

I I I

8


--------------------

5

10

15 __

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28

~~~-

PRAYER
















SF20 162003 92 41526307doc

9



5

10

15

20

25

2

3

4

6

7

8

9

1J

12

13

14

16

17

18

19

21

22

23

24

26

27

28


























and review



6


5

10

15

20

25





Practice




9 J4 l)ccr Review




















7

1



2 the decision









11 ihr relicensing














25 fbr relicensing




8


1

2

3

4

5

6

7

8

9

10

11

12

13

14

J5

16

17

18

19

20

21

22

23

24

25

26

27

28



ACCEPTANCE













Ill

Ill

II

II

Ill

Ill

9


5

10

15

20

25

2

3

4

6

7

8

9

ll

12

13

14

16

l7

18

9

21

23

24

26

27

28





END()JtSEM~NT







SF2016200392 41667625docx

0


5

10

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2

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8

9

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12

13

14

16

17

18

19

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23

24

26

27

28





STATE OF CALIFORNIA




and



Respondents

Complainant alleges

PARTIES



Affairs


2

3

4

5

6

7

8

9

l 0

11

12

13

14

15

16

17

18

19

20

2]

22

24

25

26

27

28









renewed

JURISDICTION



indicated















2


1

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












inSection5051












3


5

10

15

20

25

2

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4

6

7

8

9

11

12

13

14

16

1 7

18

19

21

22

23

24

26

27

28












evidence
















4


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28




documentation




reviewer(s)




















5


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28









COSTS














FACTUAL BACKGROUND





6


2

3

4

5

6

7

8

9

10

11

12

13

14

1 clJ

16

17

18

19

20

21

22

23

24

25

26

27

28



control





















paragraphs 16-19





7


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28










19

















paragrapb 19

I I I

8


--------------------

5

10

15 __

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28

~~~-

PRAYER
















SF20 162003 92 41526307doc

9



5

10

15

20

25





Practice




9 J4 l)ccr Review




















7

1



2 the decision









11 ihr relicensing














25 fbr relicensing




8


1

2

3

4

5

6

7

8

9

10

11

12

13

14

J5

16

17

18

19

20

21

22

23

24

25

26

27

28



ACCEPTANCE













Ill

Ill

II

II

Ill

Ill

9


5

10

15

20

25

2

3

4

6

7

8

9

ll

12

13

14

16

l7

18

9

21

23

24

26

27

28





END()JtSEM~NT







SF2016200392 41667625docx

0


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28





STATE OF CALIFORNIA




and



Respondents

Complainant alleges

PARTIES



Affairs


2

3

4

5

6

7

8

9

l 0

11

12

13

14

15

16

17

18

19

20

2]

22

24

25

26

27

28









renewed

JURISDICTION



indicated















2


1

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












inSection5051












3


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

1 7

18

19

21

22

23

24

26

27

28












evidence
















4


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

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24

26

27

28




documentation




reviewer(s)




















5


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28









COSTS














FACTUAL BACKGROUND





6


2

3

4

5

6

7

8

9

10

11

12

13

14

1 clJ

16

17

18

19

20

21

22

23

24

25

26

27

28



control





















paragraphs 16-19





7


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28










19

















paragrapb 19

I I I

8


--------------------

5

10

15 __

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28

~~~-

PRAYER
















SF20 162003 92 41526307doc

9




2 the decision









11 ihr relicensing














25 fbr relicensing




8


1

2

3

4

5

6

7

8

9

10

11

12

13

14

J5

16

17

18

19

20

21

22

23

24

25

26

27

28



ACCEPTANCE













Ill

Ill

II

II

Ill

Ill

9


5

10

15

20

25

2

3

4

6

7

8

9

ll

12

13

14

16

l7

18

9

21

23

24

26

27

28





END()JtSEM~NT







SF2016200392 41667625docx

0


5

10

15

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25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28





STATE OF CALIFORNIA




and



Respondents

Complainant alleges

PARTIES



Affairs


2

3

4

5

6

7

8

9

l 0

11

12

13

14

15

16

17

18

19

20

2]

22

24

25

26

27

28









renewed

JURISDICTION



indicated















2


1

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












inSection5051












3


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

1 7

18

19

21

22

23

24

26

27

28












evidence
















4


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28




documentation




reviewer(s)




















5


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28









COSTS














FACTUAL BACKGROUND





6


2

3

4

5

6

7

8

9

10

11

12

13

14

1 clJ

16

17

18

19

20

21

22

23

24

25

26

27

28



control





















paragraphs 16-19





7


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28










19

















paragrapb 19

I I I

8


--------------------

5

10

15 __

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28

~~~-

PRAYER
















SF20 162003 92 41526307doc

9



1

2

3

4

5

6

7

8

9

10

11

12

13

14

J5

16

17

18

19

20

21

22

23

24

25

26

27

28



ACCEPTANCE













Ill

Ill

II

II

Ill

Ill

9


5

10

15

20

25

2

3

4

6

7

8

9

ll

12

13

14

16

l7

18

9

21

23

24

26

27

28





END()JtSEM~NT







SF2016200392 41667625docx

0


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28





STATE OF CALIFORNIA




and



Respondents

Complainant alleges

PARTIES



Affairs


2

3

4

5

6

7

8

9

l 0

11

12

13

14

15

16

17

18

19

20

2]

22

24

25

26

27

28









renewed

JURISDICTION



indicated















2


1

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












inSection5051












3


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

1 7

18

19

21

22

23

24

26

27

28












evidence
















4


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28




documentation




reviewer(s)




















5


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28









COSTS














FACTUAL BACKGROUND





6


2

3

4

5

6

7

8

9

10

11

12

13

14

1 clJ

16

17

18

19

20

21

22

23

24

25

26

27

28



control





















paragraphs 16-19





7


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28










19

















paragrapb 19

I I I

8


--------------------

5

10

15 __

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28

~~~-

PRAYER
















SF20 162003 92 41526307doc

9



5

10

15

20

25

2

3

4

6

7

8

9

ll

12

13

14

16

l7

18

9

21

23

24

26

27

28





END()JtSEM~NT







SF2016200392 41667625docx

0


5

10

15

20

25

2

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4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28





STATE OF CALIFORNIA




and



Respondents

Complainant alleges

PARTIES



Affairs


2

3

4

5

6

7

8

9

l 0

11

12

13

14

15

16

17

18

19

20

2]

22

24

25

26

27

28









renewed

JURISDICTION



indicated















2


1

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












inSection5051












3


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

1 7

18

19

21

22

23

24

26

27

28












evidence
















4


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28




documentation




reviewer(s)




















5


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28









COSTS














FACTUAL BACKGROUND





6


2

3

4

5

6

7

8

9

10

11

12

13

14

1 clJ

16

17

18

19

20

21

22

23

24

25

26

27

28



control





















paragraphs 16-19





7


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28










19

















paragrapb 19

I I I

8


--------------------

5

10

15 __

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28

~~~-

PRAYER
















SF20 162003 92 41526307doc

9



5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28





STATE OF CALIFORNIA




and



Respondents

Complainant alleges

PARTIES



Affairs


2

3

4

5

6

7

8

9

l 0

11

12

13

14

15

16

17

18

19

20

2]

22

24

25

26

27

28









renewed

JURISDICTION



indicated















2


1

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












inSection5051












3


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

1 7

18

19

21

22

23

24

26

27

28












evidence
















4


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28




documentation




reviewer(s)




















5


5

10

15

20

25

2

3

4

6

7

8

9

11

12

13

14

16

17

18

19

21

22

23

24

26

27

28









COSTS














FACTUAL BACKGROUND





6


2

3

4

5

6

7

8

9

10

11

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a'fM lt/, a o [) - DCA - State of California admit the truth of each and every charge and allegation...

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Transcript of a'fM lt/, a o [) - DCA - State of California admit the truth of each and every charge and allegation...