Kansas Board of Accountancy approves multiple stipulations, imposes fines and practice limits

The Kansas Board of Accountancy on Jan. 17, 2025, approved a slate of stipulations and consent orders resolving disciplinary matters for several firms and licensees, imposing fines, censures and practice limitations.

Board action came during a hybrid meeting chaired by Aaron Dunn, CPA. The Board approved settlements addressing failures to comply with peer review, unauthorized practice, deficiencies in meeting professional auditing standards, and failures to document required continuing education. Several orders included monetary fines, payment of Board costs under K.S.A. 1-206, conditions on firm registrations, and requirements for pre-issuance review of attest reports.

The Board approved a stipulation and consent order for Gabriel Mullokandov, CPA, LLC that included censure, a $500 fine, payment of Board costs and approval of the firm’s registration; Board member Trina Harmon recused from that matter. The Board also accepted a stipulation resolving a matter involving Dennis Goossen, CPA, under which Goossen and his firm were censured, fined $1,000, ordered to pay Board costs and required to submit any future attest reports for pre-issuance review by a reviewer preapproved by the Board’s investigating officer or executive director. The Board also voted to issue a protective order in Goossen’s case.

Tom Brown, representing Hamilton, Stone & Brown, PLLC, agreed to a stipulation imposing censure, a $1,000 administrative fine, costs and an extended peer-review deadline of Feb. 28, 2025; the Board’s conditional registration extension for the firm depends on meeting that deadline. Darya V. Gay and Silverlake Accounting, LLC were censured and fined $1,000 for offering services in Kansas without the required Kansas certificate, permit and firm registration; the Board conditionally approved Ms. Gay’s certificate and permit by reciprocity pending final approval of the stipulation.

Other approved matters included sanctions for James R. Northcutt, CPA (censure, $1,000 fine, pre-issuance review requirement and payment of costs, plus a protective order), Coffman and Company, PC (censure, $1,000 fine and costs), Pool & Associates, Chtd. (censure, $750 fine, costs and a restriction barring issuance of attest and compilation reports without prior written Board permission, and a protective order), and Jane E. Nelson/Nelson CPA Tax & Accounting, LLC (censure, $3,500 fine, conditional certificate and permit via reciprocity and costs). Andrew Okot‑Kotber and Rachel A. Cruz each received stipulations that included censure, fines ($500 each) and payment of Board costs; Cruz’s order noted that outstanding continuing education had been completed but could not be used for carryover credit.

Motions to accept the stipulations were moved and seconded by Board members, and votes were announced as carried (many unanimously) with recusals noted where the investigating board member or acting investigator required recusal. Several matters also produced votes to issue protective orders shielding peer-review records under statutory authority.

The Board described sanctions and limitations in the orders as intended to address noncompliance with professional standards, peer-review requirements, and licensing rules, and to ensure future attest and auditing work meets applicable standards. Several orders require future reviewer oversight or conditioned registration renewal until peer-review deliverables are complete.

The Board did not disclose detailed deliberations in open session; protective orders were used where the Board determined peer-review records or other materials should be shielded from public disclosure under K.S.A. provisions. The Board meeting record shows motions, seconds and votes approving the settlements and sanctions.

The Board adjourned after completing the disciplinary docket and other items on the agenda. The Board’s actions are effective as recorded in the stipulations and consent orders filed with the Board.