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

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 violation, sustained multiple causes for discipline, and recommended revocation and denial of attest authority; the board adopted that decision effective Sept. 4, 2023. The decision also required Gerald to reimburse the board for enforcement costs (about $13,000), of which he has paid $689.

Gerald acknowledged his misconduct on the stand and described it as a moral failure. He told the board he ordered a signature stamp and used it on the certificate because he could not obtain a live signature from the purported supervisor; he said he now understands that was wrong and that the form should have been submitted only by an attest CPA. “It's a moral failure on my part,” Gerald said, acknowledging the impact on his credibility and the licensing process.

Board members pressed Gerald on related issues: whether California clients had been informed about his revocation, where his practice is domiciled (Gerald said his business is registered in Florida and he holds a Florida CPA license but that much of the work is performed remotely from California), whether he continued to prepare California tax returns while revoked (Gerald acknowledged continuing to provide services to California clients by using his Florida license, and later said he would stop or sell clients if the board requires it), the outstanding enforcement costs and a proposed repayment plan, and whether the continuing education he submitted (about 169 hours) addressed documentary credibility and fiduciary duties.

Gerald’s counsel asked the board to consider a probationary or restricted relicensure so Gerald can demonstrate competence and compliance under board supervision. DAG Durkar emphasized the petitioner’s burden to show rehabilitation by clear and convincing evidence and raised public protection concerns given the nature of the forgery. The board closed the record and moved to closed session to deliberate; parties will be notified later of any decision.