Petitioner William Rosson Wyckoff asks California Board of Accountancy to reinstate surrendered CPA; board to deliberate in closed session

William Rosson Wyckoff asked the California Board of Accountancy on Sept. 19, 2024, to reinstate a CPA certificate he surrendered in 2020 so he can prepare tax returns. The hearing was conducted by Administrative Law Judge Deborah Nye Perkins and heard statements from the Deputy Attorney General and several board members; the board closed the record and will deliberate in closed session.

The petition arises from a long disciplinary history. Deputy Attorney General Ted Durkar told the board Wyckoff’s license was surrendered effective Aug. 31, 2020, following a stipulated surrender that admitted charges contained in a Dec. 2019 accusation. Durkar recounted a 2009 jury verdict finding Wyckoff liable for fraud and breach of fiduciary duty related to a real estate transaction, confirmed on appeal in 2010, and said the Arizona Board of Accountancy later ordered Wyckoff to relinquish his right to practice in that state in 2018. Durkar said Wyckoff failed to timely report the 2009 civil judgment and the Arizona disciplinary order to licensing boards in accordance with reporting requirements.

Durkar summarized the petition materials admitted into evidence (the petition, notice of hearing, license history, prior disciplinary documents, the board’s prior decision and a board memorandum). He described Wyckoff’s prior petition in 2021, noting the board had relieved him of assessed costs for financial hardship but denied reinstatement because it found he had not demonstrated rehabilitation and had not accepted responsibility for past misconduct. Durkar stated the petitioner bears the burden to prove rehabilitation by clear and convincing evidence.

Wyckoff testified under oath that he is 86, an IRS enrolled agent since 2023 and currently self-employed preparing tax returns for a small roster of clients (he estimated roughly 35–36). He told the board he seeks reinstatement to perform only tax-preparation and tax-consulting work and “will promise never to do any audit, compilation or attestation work.” He produced continuing-education certificates, three reference letters and said he purchased a surety bond. Wyckoff told the board, “I made a mistake… I just thought, and maybe I’m stupid… I should have checked yes,” when asked why he failed to disclose the 2009 judgment and the Arizona order.

In cross-examination Durkar pressed Wyckoff about the underlying civil judgment and payments to plaintiffs. Durkar noted the record reflects a jury verdict that included compensatory and punitive elements; the state representative described the civil judgment in the record as $260,000 plus $225,000 in punitive damages and said the Arizona relinquishment was effective Sept. 27, 2018. Wyckoff said he had little or no money to pay the plaintiffs personally and suggested there may have been some state-board-related reimbursement to the plaintiffs.

Board members questioned Wyckoff about whether the reference letters’ authors knew of his prior conviction (Wyckoff said they did), whether a surety bond is required for enrolled agents (Wyckoff said he believed it was not required for enrolled agents but is required for some California tax-preparer licenses) and whether he had completed the continuing education typically expected for CPA reinstatement (Wyckoff said he had EA continuing-education credits of about 20 hours and would take CPA-specific and California-ethics courses if required).

On public protection grounds, Deputy Attorney General Ted Durkar recommended that if the board were to reinstate Wyckoff, it consider restricting him from attestation work and place any reinstated license on probation with appropriate terms and conditions. In urging such limitations, Durkar said the role of the state’s counsel “is not adversarial, but is intended to protect the public health, safety, and welfare.” He added, “I would ask this board to consider whether Mr. Wyckoff has truly acknowledged the choice to reinstate, [and] that a restricted license should be on probation with appropriate terms and conditions.”

Wyckoff closed by apologizing and saying he has limited time left to practice; he described himself as a U.S. Air Force veteran and repeated his pledge to do only tax work. The judge closed the record and submitted the matter for deliberation; the board moved the discussion of the petition to closed session for deliberations and did not announce a public vote or decision at the hearing. The board indicated it would reconvene following closed-session deliberation and noted the next public convening scheduled for Sept. 20 at 9 a.m.