A. Respondent is reprimanded for practicing public accountancy on a lapsed certificate.
B. Respondent shall pay a civil penalty of $1,000 no later than September 30, 2010.
C. Respondent shall notify the Iowa clients for whom he provided services while using the title “CPA� that he was not properly certified. Respondent shall include in his client notification list any Iowa client for whom he provided services using the CPA title between July 1, 2008 and his reinstate date of June 3, 2010. Respondent shall send a copy of his proposed notification letter to the Board office for pre-approval prior to mailing. Respondent shall provide copies of the letters to the Board office by September 30, 2010 along with the names of the Iowa clients to whom he sent the letter.
3. The Board charges Respondent with practicing public accountancy on a lapsed certificate in violation of Iowa Code sections 272C.103, and 542.101c, d, and j and 193A Iowa Administrative Code 5.52 and 5.55
