Iowa PLB

Discipline Details

Discipline Information

 
A07-003
B14903000
Steven R Smith
4/19/2007
Other - Failing to include the totla of the individual ledgers in monthly reconcikliations so as to document agreement with th general ledger balance and the bank balance, and Failing tomaintain the generalm ledger, individual ledgers, and bank reconciliation
Reprimand,

$250 Civil Penalty, and

8 Hour Real Estate Trust Accounts class.
Failing to include the totla of the individual ledgers in monthly reconcikliations so as to document agreement with th general ledger balance and the bank balance, and

Failing tomaintain the generalm ledger, individual ledgers, and bank reconciliation to reflect accurate current balances.
Satisfied
 
A07-003