Texas State Board Report, Volume 109, November 2011 Page: 9
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Respondent entered into an Agreed Consent Order with the Board
whereby Respondent involuntarily surrendered his certificate for
revocation in lieu of further disciplinary proceedings.
On June 31, 2011, Respondent entered into a deferred
prosecution agreement with the Travis County Attorney in which
he pled no contest to committing the offense of public lewdness.8. Investigation No.:
Respondent:
Hometown:
Certificate No.:
Rule Violation:
Act Violation:11-03-10L
Carl Eugene Burris
Henderson, Texas
021362
501.93
901.502(6)Respondent entered into an Agreed Consent Order with the Board
whereby Respondent was reprimanded and ordered to pay an
administrative penalty of $2,000 and $270.08 in administrative
costs within 30 days of the date the Board ratified the order.
Respondent failed to timely respond to the Board's probation
monitor's communications.
9. Investigation Nos.: 11-05-03L and 11-05-04L
Respondents: Harris W. Arthur and
Harris W. Arthur, PLLC, CPA
Hometown: Houston, Texas
Certificate No.: 016344
Firm License No.: C04776
Rule Violation: 527.4
Act Violation: 901.502(12)
Respondents entered into an Agreed Consent Order with the
Board whereby Respondents were reprimanded and ordered to
pay an administrative penalty of $1,000 and $60.76 in
administrative costs within 30 days of the date the Board ratified
the order.
Respondents provided attest services without enrolling and
participating in a peer review program.
TECHNCAL STANDARD REVIEW _COMMITTEE* Investigation Nos.:
Respondents:
Hometown:
Certificate No.:
Firm License No.:
Rule Violations:
Act Violation:03-05-02L and 03-03-32L
Richard L. Moore II and
Richard Moore & Co.
McAllen, Texas
045814
T02638
501.60, 501.74
901.502(6)Respondents entered into an Agreed Consent Order with the
Board whereby Respondents involuntarily surrendered their
certificate and firm license in lieu of further disciplinary
proceedings.
Respondents performed audit procedures and issued two
unqualified audit opinions on the financial statements of a
construction company under the letterhead of Respondent's firm.
The audit procedures performed were insufficient to provide a
basis for Respondents' unqualified opinion. Respondents knew,
or should have known with the exercise of reasonable care, that
the financial information supplied was false and/or not reasonably
supported by the available audit evidence. The audit reports weresubmitted to two banks and an insurance company as induce-
ments to secure loans and surety bonds.
OTHER* Investigation No.:
Respondent:
Hometown:
Certificate No.:
Rule Violation:11-07-17L
Margaret Erlewine
Corpus Christi, Texas
059142
501.90(5)Respondent entered into an Agreed Consent Order with the Board
whereby Respondent's license was suspended for a period of
two years from the effective date of the Board order. However, the
suspension was stayed and the Respondent was placed on
probation for two years.
Respondent was placed on community supervision for a
violation, an element of which was dishonesty or fraud.
UNAUTHORIZED PRACTICE OF PUB IC ACCOUNTANCY* Investigation No.:
Respondent:
Hometown:
Act Violation:11-03-33N
Michael Tannery
Richardson, Texas
901.451Respondent entered into an Agreed Consent Order with the Board
whereby Respondent will cease and desist from any further
violations of the Act.
On July 20, 2006, Respondent entered into an agreed cease
and desist order with the Board whereby Respondent agreed
that neither Respondent nor his agents, employees, or repre-
sentatives would [assume] or [use] the title or designation
"certified public accountant," the abbreviation "CPA," or any other
title, designation, word, letter, abbreviation, sign, card or device
tending to indicate that [they] are a certified public accountant
unless [they] hold a certificate issued by the Board.
Respondent violated the July 20, 2006, agreed cease and
desist order by using the "CPA" designation in two newsletter
publications in 2009 and an online advertisement in 2011 though
he did not hold a license in Texas.
B. AGREED CEASE AND DESIST ORDERS1. Investigation No.:
Respondent:
Hometown:
Act Violations:08-07-02N
Larry Rice, Accountable
Solutions
Sugar Land, Texas
901.451, 901.453Respondent entered into an Agreed Cease and Desist Order
with the Board whereby Respondent will cease and desist from
providing attest services and using reserved terms until or unless
Respondent complies with the registration and licensing
provisions of the Act, and until or unless Respondent has obtained
a license to practice public accountancy.
Respondent used the term "accounting" and "accountant" to
assert an expertise in accounting and offered to perform services
that involve the use of accounting, attest, or auditing skills
although Respondent does not hold a license in Texas.9 NOVEMBER 2011
THE TEXAS STATE BOARD REPORT
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Texas State Board of Public Accountancy. Texas State Board Report, Volume 109, November 2011, periodical, November 2011; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth653923/m1/9/: accessed July 18, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.