FILED Department of Business arid Professional Regulation Deputy Agency Clerk STATE OF FLORIDA CLERK Evette Lawson-Proctor DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATI] pete 4/8/2016 File # DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION, Petitioner, Vv. Case No. 2016-005257 ZANE WEBBER, Respondent, / ADMINISTRATIVE COMPLAINT Petitioner, Department of Business and Professional Regulation, files this Administrative Complaint before the Board of Accountancy, against Respondent, ZANE, WEBBER (Respondent). 1. Petitioner is the state agency charged with regulating the practice of public accountancy, pursuant to Section 20.165, Florida Statutes, and Chapters 455 and 473, Florida Statutes (2015). 2. Respondent's address of record is 416 Pine Bluff Drive, Lutz, Florida 33549. 3. Respondent is a licensed Florida CPA, having been issued license number, AC 0034786, on April 3, 2002. 4. In or about January 2014, Mr. Webber, and his CPA firm, BARNIER & WEBBER, LLC., d/b/a CERTIFIED FINANCIAL & TAX (“Barnier & Webber), were retained by Dr. Mary M. Li to perform the following services: (a). Compile financial statements for MML Family Holdings #1, LLC, MML Family Holdings #2, LLC, Pine Isle Estate, LLC and BRLN, LLC for 2011, 2012 and 2013 using source documents as provided by banking statements, credit card statements and other receipts; (b). Assist in the formation of a new entity to be the 1% General Partner for the MML Family, LLP - (ML GP, LLO); (c). File the tax returns for MML Family, LLLP for 2011, 2012 and 2013; 5. number AD0067809 on January 31, 2013. Barnier & Webber’s managing members are SB Family File amended tax returns for Dr. Mary Li as necessary; Compile Financial Statements for Mary M. Li, LLC; File the 2013 tax return for Mary M. Li, LLC; Assist in the formation of a customized retirement plan for Mary M. Li, LLC to take effect in 2014; File 2014 annual reports for all Florida Entities listed above as required; Provide annual "nominee officer" services to increase anonymity where it is desired; Provide monthly accounting services for MML Family Holdings #1, LLC, MML Family Holdings #2, LLC, Pine Isle Estate, LLC and BRLN, LLC and Mary M. Li, LLC by directly interfacing client's banking records to customized Quickbooks file(s); File 2013 tax return for Dr. Mary Li. Assist in developing desired plan to enhance asset protection and minimize taxes through tax and entity planning; and Meet with client (Dr. Mary Li) as needed, and assist with general financial and tax questions. Barnier & Webber is a licensed Florida CPA Firm, having been issued license Limited Liability Company, and Zane Webber, LLC. 6. of State, on November 15, 2011, with STEPHEN BARNIER serving as Registered Agent and Management Member Director of the corporation. Florida Certified Public Accountant, having been issued license number AC 0035542 on February 18, 2003. SB Family Limited Liability Company was incorporated with the Florida Department STEPHEN BARNIER is also a licensed 7. Zane Webber, LLC. was incorporated with the Florida Department of State, on November 15, 2011, with ZANE PAUL WEBBER serving as Registered Agent and Managing Member of the corporation. 8. Barnier & Webber is a licensed Florida CPA Firm, having been issued license number AD 0067809 on January 31, 2013. Barnier & Webber is also the owner of the fictitious name “CERTIFIED FINANCIAL & TAX”, and has been since July 30, 2012. 9. Mr. Webber was the partner-in-charge of Dr. Li’s tax engagement, and subsequent to Barnier & Webber being retained by Dr. Li, Mr. Webber requested Dr. Li’s Bank of America Business Credit Card (Acct#:0620), and made unauthorized charges to said credit card for CPA services rendered. 10. ‘The following unauthorized charges of $127,327.50 were made to Dr. Li’s Bank of America Business Credit Card (Acct#:0620) by Barnier & Webber from January 2014 — September 2015: | Date moun! Tuesday, January 21, 2014 6920 $ 6,500.00 Monday, February 10, 2014 6920 $ 3,575.00 Friday, February 21, 2014 6920 $ 1,750.00 Monday, February 24, 2014 6920 $ 2,150.00 Wednesday, March 19, 2014 6920 $ 1,350.00 Friday, March 28, 2014 6920 $ 1,730.00 Monday, April 07, 2014 6920 $ 825.00 Sunday, April 13, 2014 6920 $ 850.00 Saturday, April 19, 2014 6920 $ 1,408.75 Wednesday, May 07, 2014 6920 $ 1,175.00 Friday, May 16, 2014 6920 $ 2,750.00 Sunday, May 25, 2014 6920 $ 2,670.00 Sunday, July 13, 2014 6920 $ 2,670.00 Wednesday, July 23, 2014 6920 $ 262.96 Thursday, September 04, 2014 6920 $ Friday, September 19, 2014 6920 $ Friday, October 10, 2014 6920 $ Wednesday, October 22, 2014 6920 $ Thursday, October 30, 2014 6920 $ | SUBTOTAL 201: 1,950.00 4,238.36 1,685.00 5,815.00 4,691.25 4,691.25 2,000.00 4,775.00 1,423.75 2,465.50 875.25 3,755.00 Sunday, February 08, 2015 Monday, February 09, 2015 Monday, February 16, 2015 Friday, February 20, 2015 Tuesday, February 24, 2015 Sunday, March 01, 2015 Friday, March 06, 2015 Thursday, March 12, 2015 Friday, March 20, 2015 Monday, March 23, 2015 Saturday, March 28, 2015 Saturday, June 27, 2015 Monday, June 29, 2015 Tuesday, July 07, 2015 Wednesday, July 22, 2015 Sunday, July 26, 2015 Monday, August 10, 2015 Tuesday, September 08, 2015 Wednesday, September 09, 2015 Friday, September 11, 2015 Sunday, September 27, 2015 Monday, September 28, 2015 FAAAFA FAA HFAA HFA HAF A HAAS 11. After Dr. Li discovered the unauthorized charges to her Bank of America Business Credit Card (Acct#:0620), she made two (2) separate requests for Mr. Webber to stop charging her credit card. Additionally, Dr. Li also requested Mr. Webber to provide detailed billing information to substantiate the basis for the unauthorized charges to the credit card. As of the date of filing of this Administrative Complaint, Mr. Webber has not provided any invoices to Dr. Li for the unauthorized charges to her business credit card. 12. Mr. Webber failed to cease making unauthorized charges to Dr. Li’s Bank of America Business Credit Card (Acct#:0620); accordingly, Dr. Li had to cancel her business credit card twice in 2015 to prevent the continued incursion of unauthorized charges by Mr. Webber and his CPA Firm, Barnier & Webber, to her Bank of America account. 13. From or about January 2014, until July 2015, Dr. Li had numerous meetings and telephone conferences with Mr. Webber to discuss her income tax situation. During those meetings and telephone conferences, Mr. Webber made a number of representations to Dr. Li that her tax returns were being processed pursuant to the parties’ January 25, 2014, engagement agreement. 14. In or about November 2014, and December 2014, Dr. Li received penalty notices from the Internal Revenue Service (IRS), that her 2013 U. S. Individual Income ‘Tax Return (Form 1040) had not been filed by Mr. Webber. Dr. Li also learned that Mr. Webber filed for two income tax extensions for the 2013 tax year. 15. On or about December 28, 2015, Dr. Li learned that her 2014 U. S. Individual Income Tax Return (Form 1040) had not been filed by Mr. Webber, and also that no income tax extension was filed for the 2014 tax year. 16. On or about December 28, 2015, Dr. Li sent an e-mail to Mr. Webber immediately terminating their CPA relationship, and requesting that Mr. Webber transfer all financial records to her new Certified Public Accountant, Walter E. Menzel, Jr. Additionally, on or about December 29, 2015, Dr. Li also sent a certified letter to Mr. Webber requesting the return of all financial records no later than January 15, 2016. As of the date of filing of this Administrative Complaint, Mr. Webber has not transferred Dr. Li’s financial records to Mr. Menzel. COUNT I 17. ‘The Petitioner realleges and incorporates by reference the allegations set forth in patagraphs one (1) through sixteen (16) as though fully set forth herein. 18. Section 473.323(1)(g), Florida Statutes (2015), states that “committing an act of fraud or deceit, or of negligence, incompetency, or misconduct, in the practice of public accounting” constitutes grounds for which disciplinary action may be taken. 19. Based on the facts set forth above, ZANE PAUL WEBBER, violated Section 473.323(1)(g), Florida Statutes (2015), for failure to timely file Dr. Li’s 2013 and 2014 tax returns with the Internal Revenue Service, after his CPA Firm of BARNIER & WEBBER, LLC., d/b/a CERTIFIED FINANCIAL & TAX, charged $127,327.50 to Complainant’s business credit card from or about January 2014 — September 2015 for tax services rendered. COUNT II 20. ‘The Petitioner realleges and incorporates by reference the allegations set forth in patagraphs one (1) through sixteen (16) as though fully set forth herein. 21. Section 473.323(1)(h), Florida Statutes (2015), provides that a “[v|iolation of any rule adopted pursuant to [Chapter 473] or [C]hapter 455,” constitutes grounds for which disciplinary action may be taken. 22. Rule 61H1-22.001, Florida Administrative Code (2015), states: A certified public accountant shall comply with the following general standards and must justify any departures therefrom: (1) Professional competence. A certified public accountant shall undertake only those engagements which he or his firm can reasonably expect to complete with professional competence. A certified public accountant must be in charge of all public accounting services performed by the firm. (2) Due professional care. A certified public accountant shall exercise due professional care in the performance of an engagement. (3) Planning and supervision. A certified public accountant shall adequately plan and supervise an engagement. (4) Sufficient relevant data. A certified public accountant shall obtain sufficient relevant data to afford a reasonable basis for conclusions or recommendations in relation to an engagement. 23. Based on the facts set forth above, ZANE PAUL WEBBER, violated Section 473.323(1)(h), Florida Statutes (2015), through a violation of Rule 61H1-23.002, Florida Administrative Code, for failing to comply with Dr. Mary Li’s request for her financial records to be transferred to her new Certified Public Accountant. COUNT IIT 24. The Petitioner realleges and incorporates by reference the allegations set forth in patagraphs one (1) through sixteen (16) as though fully set forth herein. 25. Section 473.323(1)(k), Florida Statutes (2015), states that “performance of any fraudulent act in any jurisdiction while holding a license to practice public accounting in this state or using practice privileges in this state” constitutes grounds for which disciplinary action may be taken. 26. Based on the facts set forth above, ZANE PAUL WEBBER, violated Section 473.323(1)(k), Florida Statutes (2015), by utilizing his CPA Firm, BARNIER & WEBBER, LLC., d/b/a CERTIFIED FINANCIAL & TAX, to charge $127,327.50 to Complainant’s business credit card from January 2014 — September 2015, without authorization and without ever providing an invoice for tax services rendered. COUNT IV 27. ‘The Petitioner realleges and incorporates by reference the allegations set forth in paragraphs one (1) through sixteen (16) as though fully set forth herein. 28. Section 473.323(1) (1), Florida Statutes (2015), states that “[fJailing to maintain a good moral character as provided in s. 473.308...while licensed in this state” constitutes grounds for which disciplinary actions may be taken. Section 473.308(6) (a), Florida Statutes (2015), defines good moral character as “a personal history of honesty, fairness, and respect for the rights of others and for the laws of this state and nation.” 29. Based on the facts set forth above, ZANE PAUL WEBBER, violated Section 473.323(1)(), Florida Statutes (2015), by utilizing his CPA Firm, BARNIER & WEBBER, LLC., d/b/a CERTIFIED FINANCIAL & TAX, to charge $127,327.50 to Complainant’s business credit card from January 2014 — September 2015, without authorization and without ever providing an invoice for services rendered. (SIGNATURE PAGE FOLLOWS) WHEREFORE, Petitioner respectfully requests that the Board of Accountancy enter an order imposing one or more of the following penalties: permanent revocation or suspension of Respondent’s license, restriction of practice, imposition of an administrative fine, issuance of a reprimand, placement of Respondent on probation, assessment of costs, corrective action and/or any other relief that the Board deems appropriate. Signed this 7” day of April, 2016. PC Found: March 29, 2016 PC Found By: C. Borders, 'T. Keegan, J. Lane /CEW KEN LAWSON, Secretary Department of Business and Professional Regulation /s/Cristin Erica White Cristin Erica White, Chief Attorney Division of Certified Public Accounting Florida Bar No. 0641340 Department of Business and Professional Regulation Office of the General Counsel 1940 N. Monroe Street, Ste. 42 Tallahassee, FL 32399-2202 (850) 717-1203 ‘Telephone (850) 414-6749 Facsimile erica. white@myfloridalicense.com (primary e-mail address) lauren.garcia@myfloridalicense.com (secondary e-mail address) NOTICE OF RIGHTS Please be advised that mediation under section 120.573, Florida Statutes, is not available for administrative disputes involving this type of agency action. Please be advised that Respondent has the right to request a hearing to be conducted in accordance with sections 120.569 and 120.57, Florida Statutes, to be represented by counsel or other qualified representative, to present evidence and argument, to call and cross-examine witnesses and to have subpoenas and subpoenas duces tecum issued on his or her behalf if a hearing is requested. Any request for an administrative proceeding to challenge or contest the charges contained in the administrative complaint must conform to Rule 28-106.2015, Florida Administrative Code. Rule 28- 106.111, Florida Administrative Code, provides in part that if Respondent fails to request a hearing within 21 days of recetpt of an agency pleading, Respondent watves the right to request a hearing on the facts alleged. NOTICE REGARDING ASSESSMENT OF COSTS Respondent is placed on notice that Petitioner has incurred costs related to the investigation and prosecution of this matter. Pursuant to section 455.227(3)(a), Florida Statutes, the Board, or the Department when there is no Board, may assess costs related to the investigation and prosecution of the case excluding costs associated with an attorney's time, against Respondent tn addition to any other discipline imposed.

Docket for Case No: 16-002424PL