FILED Department of Business arid Professional Regulation STATE OF FLORIDA Deputy Agency Clerk DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATY cterk — Brandon Nichols Date 2/2/2015 DEPARTMENT OF BUSINESS AND File # PROFESSIONAL REGULATION, Petitioner, Vv. Case No. 2014-049824 JOHN N. VAN DEWARKER, Respondent, ADMINISTRATIVE COMPLAINT Petitioner, Department of Business and Professional Regulation, files this Administrative Complaint before the Board of Accountancy, against Respondent, JOHN WN. VAN DEWARKER (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 (2014). 2. Respondent's address of record is 312 Southwest 11th Avenue, Boynton Beach, Florida 33435. 3. At all times material to this Complaint, Respondent was licensed as a Certified Public Accounting (C.P.A.) Firm in the State of Florida, having been issued license number AD 0018516 on March 5, 1999. 4. Respondent’s owner, JOHN N. VAN DEWARKER, is a licensed CPA, having been issued license number AC 0031068 on March 20, 1998. 5. On or about December 31, 2013, Respondent’s license number AD 0018516 expired. MATERIAL FACTS 6. On or about September 29, 2014, Mr. Van DeWarker charged by Information, in Case Number 14-80176-CR, filed by United States Attorney in the United States District Court the Southern District of Florida, with one (1) count conspiring to commit an offense against the United States violation of 18 U.S.c. § 371. 7. Section 18 U.S.C. § 371, provides: §371. Conspiracy to commit offense or to defraud United States If two or more persons conspire either to commit any offense against the United States, or to defraud the United States, or any agency thereof in any manner or for any purpose, and one or more of such persons do any act to effect the object of the conspiracy, each shall be fined under this title or imprisoned not more than five years, or both. If, however, the offense, the commission of which is the object of the conspiracy, is a misdemeanor only, the punishment for such conspiracy shall not exceed the maximum punishment provided for such misdemeanor. 8. Case Number 14-80176-CR alleges the following: COUNT 1 - CONSPIRACY TO COMMIT OFFENSE OR TO DEFRAUD UNITED STATES (a). Mr. Van DeWarker was the accountant for six pain clinics originally known as Margate Pain Management; Palm Beach Pain & Rejuvenation; Palm Springs Wellness and Rejuvenation, LLC; Southeast Pain & Rejuvenation; Orlando Pain & Rejuvenation; and North Florida Pain & Rejuvenation, LLC that, was the for of in respectively, became Total Medical Express of Margate, Boca Raton, Palm Springs, Boynton Beach, Orlando and Orange Park (hereinafter "Total Medical Express" or "the pain clinics"). The address for the headquarters of the pain clinics and the office of John Van DeWarker was 7900 Glades Road, Suite 440 located in Boca Raton, Palm Beach County, Florida. From in or about March, 2010 and continuing until on or about June 27, 2011, in Broward and Palm Beach Counties, in the Southern District of Florida, and elsewhere, Mr. Van DeWarker knowingly and intentionally dispensed and distributed, and caused to be dispensed and distributed a Schedule II controlled substance, that is, oxycodone, not for a legitimate medical purpose and not in the usual course of professional practice, in violation of Title 21, United States Code, Section 841(a) (I). From in or about March, 2010 and continuing until on or about June 27, 2011, in Broward and Palm Beach Counties, in the Southern District of Florida, and elsewhere, Mr. Van DeWarker knowingly and willfully engaged in financial transactions involving the proceeds of specified unlawful activity, that is, the dispensement and distribution of a Schedule II controlled substance, that is, oxycodone, not for a legitimate medical purpose and not in the usual course of professional practice, contrary to Title 21, United States Code, Section 841 (a) (1), with the intent to promote the carrying on of the specified unlawful activity, in violation of Title 18, United States Code, Section 1956 (a) (1) (A) (i). In furtherance of the conspiracy and to effect the objectives thereof, Mr. Van DeWarker and his co-conspirators committed and caused to be committed at least one of the following overt acts, among others, in Broward and Palm Beach Counties, in the Southern District of Florida, and elsewhere: i. In March, 2010, Mr. Van DeWarker, was hired as an accountant employed by the pain clinics. ii. iii. iv. vi. vii. villi. From in or about March, 2010 to on or about June 27, 2011, Mr. Van DeWarker received daily reports from the pain clinics, which set forth the number of patients seen and funds received. From in or about March, 2010, to on or about June 27, 2011, Mr. Van DeWarker developed, operated and maintained a system of recording and settling accounts of financial transactions to determine income and expenses for tax and other financial purposes. From in or about March, 2010 to on or about June 27, 2011, Mr. Van DeWarker dispersed funds on behalf of the pain clinics to pay: employees! salaries; profits to the owners and the investors; rental payments; operating expenses; and debts and financial obligations owed to creditors. From on or about September 3, 2009, to on or about October 14, 2010, Mr. Van DeWarker and his co-conspirators were the signatories of approximately twelve (12) bank accounts associated with the pain clinics. From on or about March 3, 2009, to on or about October 14, 2010, Mr. Van DeWarker, and his co-conspirators incorporated the pain clinics with the State or Florida that included the submission of false information to conceal the true ownership of the pain clinics. On or about July 1, 2010, Mr. Van DeWarker incorporated Vano Enterprises Inc., as a holding company for his ownership interest in Total Medical Express of Orange Park that was purchased for $20,000.00. From in or about March, 2010 to on or about June 27, 2011, Mr. Van DeWarker and his co- conspirators dispensed and distributed, and caused to be dispensed and distributed, not for a legitimate medical purpose and not in the usual course of professional practice, approximately 2,007,695 oxycodone 30 mg pills. ix. From in or about March, 2010 to on or about June 27, 2011, Mr. Van DeWarker and his co- conspirators deposited at banks approximately $7,845,481 in United States currency earned from the dispensement and distribution of oxycodone not for a legitimate medical purpose and not in the usual course of professional practice. 9. On December 5, 2014, Mr. Van DeWarker entered into a Plea Agreement for disposition of the charges in Case Number 14- 80176-CR, in which he pled guilty to one (1) count of conspiring to commit an offense against the United States in violation of 18 U.S.C. § 371 as alleged in the Information. 10. Mr. Van DeWarker is scheduled to be sentenced on February 10, 2015, in the United States District Court for the Southern District of Florida for Case Number 14-80176-CR. COUNT I 11. The Petitioner realleges and incorporates by reference the allegations set forth in paragraphs one (1) through nine (9) as though fully set forth herein. 12. Section 473.323(1)(k), Florida Statutes (2014), 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. 13. Based on the facts set forth above, Mr. Van DeWarker’s CPA Firm violated Section 473.323(1)(k), Florida Statutes (2014), by performing a fraudulent act while holding a license to practice public accounting by conspiring, along with other co-conspirators, to commit an offense against the United States in violation of 18 U.S.C. § 371, as alleged in the United States District Court for the Southern District of Florida for Case Number 13-80001-CR. COUNT IT 14. The Petitioner realleges and incorporates by reference the allegations set forth in paragraphs one (1) through nine (9) as though fully set forth herein. 15. Section 473.323(1) (i), Florida Statutes (2013), “ provides: [plracticing on a revoked, suspended, inactive, or delinquent license” constitutes grounds for which disciplinary action may be taken. 16. Based on the foregoing, Respondent violated Section 473.323(1) (i), Florida Statutes (2013), by practicing on a delinquent CPA firm license. (SIGNATURE PAGE FOLLOWS) WHE of Accoun following Responden administr Responden and/or an Sign PC Found: REFORE, Petitioner respectfully requests that the Board tancy enter an order imposing one or more of the penalties: permanent revocation or suspension of t’s license, restriction of practice, imposition of an ative fine, issuance of a reprimand, placement of t on probation, assessment of costs, corrective action y other relief that the Board deems appropriate. ed this 31°" day of January, 2015. KEN LAWSON, Secretary Department of Business and Professional Regulation 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 January 15, 2015 PC Found By: D. Dennis, M. Caldwell, B. Shinn 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: 15-005861PL