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Kansas Board of Accountancy approves disciplinary orders, fines and practice restrictions
Summary
At its July 19, 2024 meeting the Kansas Board of Accountancy approved multiple stipulations and consent orders, imposed fines totaling $3,000 across four matters, and restricted several respondents from performing attest or audit services in Kansas without prior written Board consent.
The Kansas Board of Accountancy voted July 19 to approve several disciplinary Stipulations and Consent Orders that include fines, censures and limits on attest and audit services.
Board Chair Aron Dunn presided over the hybrid meeting as the body considered enforcement matters involving firms and individual licensees. In separate actions the Board approved orders for Baker Davis & Roderique CPAs, PC; Andrea Holt, CPA and Andrea Holt CPA, LLC; Monica R. Kellogg, CPA and Monica R. Kellogg, CPA, LLC; and Siebert Christiaan Wiid and SCW Financial LLC.
Why it matters: the orders formalize the Board’s findings that the respondents failed to meet professional standards or engaged in conduct reflecting adversely on fitness to practice. Several orders include specific practice restrictions designed to protect Kansas clients and ensure remediation before respondents resume certain services.
Details of the sanctions and terms approved by the Board include:
- Baker Davis & Roderique CPAs, PC: the Board approved a Stipulation and Consent Order finding willful violations of professional standards. The order requires the respondent to appear before the Board, prohibits the firm from performing or offering to perform audit services for Kansas clients or for clients from a Kansas office without prior written Board consent, imposes a $1,000 fine plus costs under K.S.A. 1-206 (including attorney and court reporter fees), and censures the respondents. Chair Dunn recused for this matter; the Board approved the order without his participation.
- Andrea Holt, CPA; Andrea Holt CPA, LLC: the Board found the firm had engaged in practice without a valid firm registration and that the respondent’s conduct reflected adversely on fitness to practice. The Board approved a Stipulation and Consent Order requiring appearance before the Board, assessment of a $1,000 fine plus costs under K.S.A. 1-206, approval of the firm registration, and censure. Investigator Trina Harmon did not participate in the matter.
- Monica R. Kellogg, CPA; Monica R. Kellogg, CPA, LLC: the Board approved an order finding willful violations and conduct reflecting adversely on fitness to practice. Terms include prohibition on performing or offering attest services for Kansas clients or from a Kansas office without prior written consent of the Board, a $500 fine, costs under K.S.A. 1-206, and censure.
- Siebert Christiaan Wiid; SCW Financial LLC: the Board approved a Stipulation and Consent Order concluding the firm engaged in practice without a valid firm registration and that the respondent engaged in conduct reflecting adversely on fitness to practice. The Board approved the firm registration, imposed a $500 fine and costs under K.S.A. 1-206, and issued a censure.
Across the enforcement matters the Board also authorized Protective Orders limiting disclosure of peer-review report materials where those reports were discussed or admitted into evidence. That protective measure was adopted in the Baker Davis and subsequent matters to preserve confidentiality of peer-review documents when appropriate.
Motions to approve the various orders were moved and seconded by Board members on the record; each motion carried. The Board’s formal actions reflect its use of administrative enforcement handled through stipulations and consent orders rather than contested hearings in each case.
The Board concluded its disciplinary docket and proceeded to other calendar items before adjourning.
