FILED Department of Business arid Professional Regulation STATE OF FLORIDA AGENCY CLERK DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATY CLERK Ronda L. Bryan Date 7/15/2015 DEPARTMENT OF BUSINESS AND File # PROFESSIONAL REGULATION, Petitioner, Vv. Case No. 2014-052684 RONALD M. SHULTZ, Respondent. ADMINISTRATIVE COMPLAINT Petitioner, The Department of Business and Professional Regulation, files this Administrative Complaint before the Board of Accountancy (“Board”), against Respondent, RONALD M. SHULTZ. 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. 2. At all times material to this complaint, Respondent was licensed as a certified public accountant in the State of Florida, having first been issued license number AC 0030675, on September 14, 1979. 3. Respondent’s address of record is 1031 Nw en Street, Suite F-2, Gainesville, FL 32601. Material Facts 4, Respondent was retained by Mr. and Mrs. William E. Beaty to complete their 2013 federal tax returns. 5. On or about October 1, 2014, Mr. and Mrs. Beaty delivered their 2013 tax information to Respondent. 6. Mr. and Mrs. Beaty’s tax return was electronically submitted by Respondent to the Internal Revenue Service (IRS) on or about October 15, 2014. 7. On or about November 13, 2014, Mr. and Mrs. Beaty learned directly from the IRS that their tax return had been filed, and that they also owed taxes to the IRS. 8. Mr. and Mrs. Beaty alleged that between October 1 - December 9, 2014, they were unable to schedule a meeting with Respondent to discuss the submission of their 2013 federal tax return due to his unavailability. 9, On or about December 9, 2014, Mr. and Mrs. Beaty, sent an e-mail to Respondent requesting their 2013 federal tax return documents, and all records from preceding years; however, Respondent failed to comply with their request for records. COUNT I 10. Petitioner realleges and incorporates by reference the allegations set forth in paragraphs one (1) through nine (9) as though fully set forth herein. 11. Section 473.323(1)(g), Florida Statutes (2014), provides that “committing an act of fraud or deceit, or of negligence, incompetency, or misconduct, in the practice of public accounting” constitutes grounds for disciplinary action. 12. Based on the foregoing, the Respondent violated Section 473.323(1) (g), Florida Statutes (2014), for filing the 2013 federal tax returns for his clients, Mr. and Mrs. Beaty, without discussing the tax return with them. COUNT II 13. Petitioner realleges and incorporates by reference the allegations set forth in paragraphs one (1) through nine (9) as though fully set forth herein. 14. Section 473.323(1) (h), Florida Statutes (2014), provides that a certified public accountant may be subject to disciplinary action for a “violation of any rule adopted pursuant to this chapter or chapter 455”. 15. Rule 61H1-23.002(1) (a) and (b), Florida Administrative Code, provides: 61H1-23.002 Records Disposition Responsibility 1) A certified public accountant shall furnish to a client or former client upon request and reasonable notice: (a) Any accounting or other records belonging to, or obtained from or on behalf of, the client that were provided to the certified public accountant; the certified public accountant may make and retain copies of such documents of the client when they form the basis for work done by the certified public accountant. (b) Any accounting or other records that the certified public accountant was not specifically engaged to prepare that are related to an issued work product of the certified public accountant and that are not in the client’s books and records or are otherwise not available to the client, with the result that the client’s financial information is complete. 16. Based on the foregoing, the Respondent violated Section 473.323(1)(h), Florida Statutes (2014), through a violation of Rule 61H1-23.002, Florida Administrative Code, for failing to comply with Mr. and Mrs. Beaty’s request for records. 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 14° day of July, 2015. 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) PC Found: July 2, 2015 PC Found By: D. Dennis, E. Robinson, T. Keegan Case No.: 2014-052684 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 receipt of an agency pleading, Respondent waives 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 in addition to any other discipline imposed.

Docket for Case No: 15-004400PL