TXCPA Professional Ethics Committee Disciplinary Actions
As a result of a decision by a hearing panel of the Joint Trial Board, the following member had his TXCPA membership:
Expelled –
Published on Dec. 10, 2024
John Elliott Dean of Gilmer was found guilty of violating the Independence Rule (TSBPA 501.70) (AICPA 1.200.001) and the Discreditable Acts Rule (TSBPA 501.90) (AICPA 1.400.001) of codes of professional conduct of TXCPA. He was expelled from TXCPA effective Dec. 6, 2024.
As a result of decisions by the Board of Directors of the Texas Society of CPAs, the following members had his TXCPA membership:
Terminated –
Chris A Hibbard of Colleyville, effective Aug. 14, 2024
As a result of decisions of a hearing panel of the Joint Trial Board:
Admonished -
Published on Feb. 20, 2024
Andrew J. Moore of Dallas. Mr. Moore’s membership with AICPA and TXCPA was admonished and he was imposed remedial sanctions effective Dec. 30, 2023. Mr. Moore was found guilty of violating specified rules of professional conduct of AICPA and TXCPA in his performance of professional services on the audit of the financial statements of a not-for-profit as of and for the fiscal year ended June 30, 2019 and 2018. Further details of the violated rules can be found at Moore, Andrew J. of Dallas, TX (aicpa.org).
As a result of decisions by the Executive Board of the Texas Society of CPAs, the following members have been:
Suspended–
Published on Nov. 15, 2023
Shashank Beri of Katy, for three years, retroactive to Aug. 3, 2023. The action is based on TXCPA Bylaws Article III Section (4D).
Expelled –
Published on Sept. 14, 2023
Edward L. Turner, III, of Dallas, effective Sept. 3, 2023. The action is based upon the Public Company Accounting Oversight Board (PCAOB) settled disciplinary order of sanctions, Release No. 105-2023-009, July 18, 2023, whereby Turner was censured and
barred from being associated with a registered public accounting firm for failing to cooperate with a PCAOB inspection and improper altering of audit documentation.
Admonished -
Published on July 25, 2023
Carlos H. Cascos, Brownsville, TX, entered into a settlement agreement under the AICPA Joint Ethics Enforcement Program, effective June 26, 2023. Without admitting or denying any charges with respect to his performance of professional services on an audit, Cascos is admonished by AICPA and TXCPA and required to complete corrective actions.
Admonished -
John S. Hammett, Dallas, TX, entered into a settlement agreement under the AICPA Joint Ethics Enforcement Program, effective Sept. 27, 2022. Without admitting or denying any charges with respect to his performance of professional services on an audit of financial statements of an independent oil and gas company, Hammett is admonished by AICPA and TXCPA.
Expelled –
Published on Sept. 15, 2022
Pamela L. Corn of Georgetown, effective Sept. 15, 2022. The action is based on the Texas State Board of Public Accountancy revoking Corn’s certificate on May 19, 2022.
Christopher E. Knauth of Plano, effective Sept. 15, 2022. The action is based on the Texas State Board of Public Accountancy revoking Knauth’s certificate on May 19, 2022.
As a result of a decision by a hearing panel of the Joint Trial Board, the following member had his TXCPA membership:
Suspended -
Philip Nathans III of Houston was found guilty of violating TXCPA Bylaw Article III, Section (8)(d) for failure to cooperate with an ethics investigation. He was expelled from TXCPA effective July 9, 2021.
