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Board hears petition from Sean M. Gerald after ALJ found forged attest certificate

California Board of Accountancy · January 30, 2026
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

Sean Michael Gerald, whose California attest application was revoked after a finding that he submitted a forged certificate of supervised attest experience, told the board he regrets his conduct and asked for a probationary or restricted license; the board submitted the matter for closed deliberation.

Sean Michael Gerald, a CPA previously revoked in California for submitting a falsified certificate of attest experience, appeared before the California Board of Accountancy on Jan. 23 to seek reinstatement of his general (Type G) license under terms the board may set.

Deputy Attorney General Ted Durkar summarized the prior administrative finding: Gerald submitted a certificate claiming 790 hours of supervised attest experience that bore a signature stamp backdated to 2006 on a 2020 form, and the purported supervisor was later identified as deceased. The administrative law judge who heard the accusation found the certificate a serious…

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