FILED Department of Business arid Professional Regulation STATE OF FLORIDA Deputy Agency Clerk DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATI| cterk — Evette Lawson-Proctor Date 3/20/2017 DEPARTMENT OF BUSINESS AND File PROFESSIONAL REGULATION, Petitioner, v. Case No. 2016-048364 CARL M. ASHTON, Respondent, / ADMINISTRATIVE COMPLAINT Petitioner, the Department Of Business and Professional Regulation (‘Petitioner’), files this Administrative Complaint against Respondent, CARL M. ASHTON (“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. 2. Petitioner has jurisdiction over the unlicensed practice of public accountancy pursuant to Sections 455.227, 455.228, and 473.322, Florida Statutes. 3. Respondent's last known address is 700 Camp Francis Johnson Road, Orange Park, Florida 32065. 4. At all times material to this Complaint, Respondent was not licensed as a Certified Public Accountant (“CPA”) in the State of Florida. MATERIAL FACTS 5. On or about October 19, 2016, Respondent advertised himself and/or his business, The Ashton Group, Inc., as available to perform audits, reviews, and compilations for the public, within the State of Florida, via his website at www.theashtongroupinc.com. 6. Section 455.227(1)(q), Florida Statutes (2015), provides that “violating... the »” applicable professional practice act...” shall constitute grounds for which disciplinary actions may be taken. 7. Section 473.322(1)(c), Florida Statutes (2015), provides that “[a] person may not knowingly...[p]erform or offer to perform any services described in s. 473.302(8)(a) unless such person holds an active license under this chapter...” 8. Section 473.302(8)(a), Florida Statutes (2015), defines the practice of public accounting as: Offering to perform or performing for the public one or more types of services involving the expression of an opinion on financial statements, the attestation as an expert in accountancy to the reliability or fairness of presentation of financial information, the utilization of any form of opinion or financial statements that provide a level of assurance, the utilization of any form of disclaimer of opinion which conveys an assurance of reliability as to matters not specifically disclaimed, or the expression of an opinion on the reliability of an assertion by one party for the use by a third party[.] 9. Based on the foregoing, the Respondent violated Section 455.227(1)(q), Florida Statutes (2015), through a violation of Section 473.322(1)(c), Florida Statutes (2015), by performing or offering to perform public accounting services, as defined in Section 473 .302(8)(a), Florida Statues (2015), without holding the requisite license. (SIGNATURE PAGE FOLLOWS) WHEREFORE, the Petitioner respectfully requests that a Final Order imposing one or more of the following penalties be imposed: an administrative fine not to exceed $5,000, assessment of costs related to the investigation and prosecution of the case (excluding costs associated with an attorney’s time), and/or any other relief the Department is authorized to impose pursuant to Chapters 455 and 473, Florida Statues, and the Rules promulgated thereunder. Signed this 8th day of March, 2017. Matilde Miller, Interim Secretary Department of Business and Professional Regulation /s/ Andrew J. Pietrylo, Jr. Andrew J. Pietrylo, Jr. Assistant General Counsel Florida Bar No. 118851 Department of Business and Professional Regulation Division of Certified Public Accounting Office of the General Counsel 2601 Blair Stone Road Tallahassee, Florida 32399 (850) 717-1249 Telephone (850) 414-6749 Facsimile Andrew. Pietrylo@myfloridalicense.com (primary e-mail address) Lauren. Garcia@myfioridalicense.com (secondary e-mail address) PC Found: March 8, 2017 PC Found By: Andrew Pietrylo /AJP 2016-0483 64 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: 17-005627