Sam Walker and Sam Walker, CPA, Inc. v. Department of Consumer Affairs, California Board of Accountancy, BS 171533

Tentative decision on petition for writ of mandate: denied

Petitioners Sam Walker (“Walker”) and Sam Walker CPA, Inc. (“Walker CPA”) (sometimes collectively “Walker”) seeks a writ of mandate directing the Department of Consumer Affairs, California Board of Accountancy (“Board”) to set aside its decision revoking the certified public accountant (“CPA”) Certificate for Walker and the Corporate Certificate for Walker CPA, with the revocation stayed pending a three-year probation of the licenses.

The court has read and considered the moving papers, opposition, and reply, and renders the following tentative decision.

A. Statement of the Case

1. Petition

Petitioner Walker commenced this proceeding on November 27, 2017. The Petition alleges in pertinent part as follows.

On October 2, 2017, the Board issued a decision revoking Petitioners’ CPA license and imposing a fine of