In October 1993, Marilyn Greenen, a licensed certified public accountant (CPA),began working at the Port of Vancouver,

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In October 1993, Marilyn Greenen, a licensed certified public accountant (CPA),began working at the Port of Vancouver, Washington (the Port), as an account manager. She was not directly engaged in public accounting at the Port, but she oversaw the preparation of financial statements and supervised employees with accounting duties. At the start of her employment, she enrolled her husband for benefits under the Port’s medical plan. Her marriage was dissolved in November, but she did not notify the Port of the change. In May 1998 and April 1999, the Port confronted her about the divorce, but she did not update her insurance information. After she was terminated, she reimbursed the Port for the additional premiums it had paid for unauthorized coverage for her former spouse. The Washington State Board of Accountancy imposed sanctions on Greenen for “dishonesty and misleading representations” while, in the words of an applicable state statute, “representing oneself as a CPA.” Greenen asked a Washington state court to review the case. What might be an appropriate sanction in this case? What might be Greenen’s best argument against the board’s action? On what reasoning might the court uphold the decision?

Financial Statements
Financial statements are the standardized formats to present the financial information related to a business or an organization for its users. Financial statements contain the historical information as well as current period’s financial...
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Business Law Text and Cases

ISBN: 978-0324655223

11th Edition

Authors: Kenneth W. Clarkson, Roger LeRoy Miller, Gaylord A. Jentz, F

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