ie a Fi i i & 00 iy 2 @ STATE OF FLORIDA - % 20 py DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULADJON 20) BOARD OF ACCOUNTANCY Adie... fos ; HEAp Mi ye DEPARTMENT OF BUSINESS AND : PROFESSIONAL REGULATION, re OO- ATZIFP Petitioner, vs. CASENO. 97-09376 GEORGE LAMOUREUX, Respondent. / ADMINISTRATIVE COMPLAINT COMES NOW the Department of Business and Professional Regulation, (Petitioner), and files this Administrative Complaint before the Board of Accountancy (Board), against George r ) | Lamoureux, (Respondent), and alleges: 1. Petitioner is the state agency charged with regulating the practice of cerified 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 0305476. 3... Respondent's address of record is 5811 Memorial Highway, Suite 202, Tampa, Florida 33615. ) 4. Respondent prepared individual tax retums for Jeff and Robin Bowden, of 1917 Chesepeake Court, Oldsmar, FL 34677-2615, for the year ended December 31, 1994, @ 5. Respondent prepared individual tax returns for Jeff and Robin Bowden, of 1917 Chesepeake Court, Oldsmar, FL 34677-2615, for the year ended December 31, 1995. EXHIBIT 6. Respondent's preparation of tax returns indicated in paragraphs 4 and 5 was determined by a Departmental expert and an IRS auditor to have been improperly done. 7. The deductions taken by Respondent for a childcare business operated from the home, tool deductions and mileage deductions were changed or disallowed by the IRS due to incomplete documentation. 8. Rule 61H1-22.001, Florida Administrative Code, states that alicensee shall comply with the following general standards and must justify any departures therefrom. (1) Professional competence. A licensee shall undertake only those engagements which he or his firm can reasonably expect to complete with professional competence. (2) Due professional care. A licensee shall exercise due professional care in the performance of an engagement. (3) Planning and supervision. A licensee shall adequately plan and supervise an engagement. (4) Sufficient relevant data. A licensee shall obtain sufficient relevant data to afford a reasonable basis for conclusions or recommendations in relation to an engagement. | 9. Rule 61H1-22.0086, Florida Administrative Code, states that licensees performing tax services shall comply with the Statement on Responsibilities in Tax Practice as published by the American Institute of CPAs. 10. Section 473.323(1)(a), Florida Statutes, states that the violation of any provision of s. 455.227(1), 3.473.317, or any other provision of Chapter 473, shall constitute grounds for which disciplinary actions may be taken. 11. Section 473.323(1)(g), Florida Statutes, states that committing an act of fraud or deceit, or of negligence, incompetence, or misconduct in the practice of public accounting shall constitute grounds for which disciplinary actions may be taken. 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. Based upon the foregoing, Respondent is in violation of Sections 473.323(1)(a), (g) and (h), Florida Statutes, through a violation of Rules 61H1-22.001, and -22.0086, Florida Administrative Code, 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. D SIGNED this__/ day of Na , 2000. David K. Minacci Assistant General Counsel FILED COUNSEL FOR DEPARTMENT: Department of Business and Professional Regulation DEPUTY CLERK Monesia Taylor Brown Assistant General Counsel custard Mechelle Department of Business and - , Q Professional Regulation DATE @ i A = COO Northwood Centre 1940 N. Monroe St. Tallahassee, Florida 32399-0792 (850) 488-9308 ; MTB/pky | 5/16/00 ‘PCP: JR/SO/MM 02/04/99

Docket for Case No: 00-004721PL