Case Problem with Sample Answer In October 1993, Marilyn Greenen, a licensed certifi ed 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 fi nancial statements and supervised employees with accounting duties. At the start of her employment, she enrolled her husband for benefi ts 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?

[Greenen v. Washington State Board of Accountancy, 824 Wash.

App. 126, 110 P.3d 224 (Div. 2 2005)]

—After you have answered Problem 34–4, compare your answer with the sample answer given on the Web site that accompanies this text. Go to www.cengage.com/blaw/blt, select “Chapter 34,” and click on “Case Problem with Sample Answer.”