iw W | STATE OF FLORIDA 3 DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATIONS, ey BOARD OF ACCOUNTANCY 2% Tt co j DEPARTMENT OF BUSINESS AND 2 7 PROFESSIONAL REGULATION Zo 1 OD a) Petitioner, bad vs. CASE NOS. 97-10818 goo” ARTIE S. HOPE, Respondent. / ADMINISTRATIVE COMPLAINT COMES NOW the Department of Business and Professional Regulation (Petitioner), and files this Administrative Complaint before the BOARD OF ACCOUNTANCY against KEVIN D MUNROE, (Respondent), and alleges lL. Petitioner is the state agency charged with regulating the practice of certified public accounting, pursuant to Section 20.165, Florida Statutes; Chapter 455, Florida Statutes; and Chapter 473, Florida Statutes. 2. Respondent is, and has been at all times material hereto, a certified public accountant in the State of Florida, having been issued license number AC 0009575 3. Respondent's address of record is 118 West Adams Street, Suite 220, Jacksonville Florida 32202. 4. On or about April 22, 1997, Respondent prepared and issued financial statements for Leo C. Chase & Son Funeral Home, for the year ended December 31, 1996 5. Respondent’s financial statements bore a caption at the bottom of each page stating, ww) WY “See Accompanying Accountant’s Report,” though no such report was attached. 6. On or about April 22, 1997, Respondent issued a memorandum to the Office of the Comptroller, Board of Funeral & Cemetery Services, on behalf of his client, Leo C. Chase & Son Funeral Home. 7. Respondent’s April 22, 1997 memorandum referenced generally accepted accounting principles. 8. Respondent’s license to practice as a certified public accountant in the State of Florida was delinquent from approximately January 1, 1997 to September 25, 1997. 9. Respondent practiced certified public accounting through his use of language reserved for certified public accountants, while his license occupied a delinquent status. 10. Rule 61H1-34.001(1)(b), Florida Administrative Code, states that as provided in Section 473.322, F.S., persons other than certified public accountants may prepare financial statements and submit them to others provided that such financial statements, or reports, transmittal letters or other written communication issued or associated with financial statements, shall not in any manner whatsoever state, show, claim, or imply that the financial statements resulted from an audit examination or review. 11. Rule 61H1-34.001(1)(b), Florida Administrative Code, states that as provided in Section 473.322, F.S., persons other than certified public accountants may prepare financial statements and submit them to others provided that such financial statements, or reports, transmittal letters or other written communication issued or associated with financial statements ... may also contain a listing of procedures (as distinguished from auditing procedures or standards and accounting principles or standards) used in preparing the financial statements, provided the description of the procedures does not use the words or terminology which connote or relate to an UY YW audit or examination in accordance with generally accepted auditing standards or the presentation of financial statements in conformity with generally accepted accounting principles (e.g., words or terminology such as audit, examination, opinion, certificate, certify, fairly present, auditing procedure, auditing standard, audit test, test of accounting records, accounting principle or standard, generally accepted auditing standard, generally accepted accounting principle or standard.) 12. Section 473.323(1)(h), Florida Statutes, states that the violation of any rule adopted pursuant to Chapter 473 or Chapter 455 shall constitute grounds for which disciplinary actions may be taken. 13. Section 473.323(1)(i), Florida Statutes, states that practicing on a revoked, suspended, inactive, or delinquent license shall constitute grounds for which disciplinary actions may be taken. 14, Based upon the foregoing, Respondent is in violation of Section 473.323(1)(h), Florida Statutes, to wit: Rules 61H1-34.001(1)(b) and -34.001(1)(d)(2), Florida Administrative Code; and Section 473,323(1)(i), Florida Statutes, and is therefore subject to disciplinary actions. WHEREFORE, Petitioner respectfully requests that the Board of Accountancy enter an Order imposing one or more of the following penalties: revocation or suspension of Respondent's license, imposition of probation, imposition of an administrative fine and/or any other relief that the Board deems appropriate. SIGNED this /2 — dayor_ UF F , FILED Department of Business and Professional Regulation DEPUTY CLERK David Ninacei , Assistant General Counsel curt rardnt Michels estan General Counse vere KS -2000 YY COUNSEL FOR DEPARTMENT: Monesia T. Brown Assistant General Counsel Department of Business and Professional Regulation Northwood Centre 1940 N. Monroe St. Tallahassee, Florida 32399-2202 (850) 488-9038 MTB/pky 5/12/00 Vcr: JR/SO/MM DATE: Q-{=77

Docket for Case No: 00-003090PL