[Anonymous]

I recently saw a former co-workers name in the state newsletter as having successfully passed the exam. I was under the impression that he got his license years ago, so I was surprised to see it.

I know he represented himself as a CPA to a small number of people before actually passing the exam, and clearly that was wrong. I know the guy well and don’t want to cause any trouble for him or ruin his career – I am actually proud that he passed finally.

Has anyone had a similar experience? Would you report him or just move on? I know his actions caused the problem and not me, but I also understand people make mistakes. I’m not sure what would even happened if I reported him…

[IwannabeaCPA2017]

first of all dont get too offensive if it may sound that way but all I gotta say is why bother to do something that harm others and dont benefit yourself? I get it is an ethic issue and it was wrong for that person to misrepresent themselves as CPA when they aren't. There isn't any doubt. However, if there is any issues that arise from his actions I'm sure eventually he will face the consequences but I really dont see the need to “report” this person. Id just move on and mind my own business.

[turo9992000]

Did the newsletter say he passed or that he became licensed? Did he sign tax returns? did he perform and sign attest work? It depends. What state are you in?

[Anonymous]

He never signed returns or attest work to my knowledge. His name appeared with a few people from my firm that recently passed the exam and became licensed. Tennessee.

[cleethree]

Yeah I agree with IwannabeaCPA2017, no need to rock the boat with this one. As long as the people he misrepresented himself to don't have a problem with this, then no need to go out of your way to expose him.

Did he put CPA next to him or did he verbally speak about himself being a CPA? Either is really not important, but he may have been telling people he was on his way to becoming a CPA while not explicitly representing himself as a CPA.

[Anonymous]

I think he mainly didn't admit that he wasn't a CPA in certain social circles – at least that's what I am gathering through other conversations I have had this morning. He has worked in public his whole career, so I know he hasn't been signing returns or using the designation in emails or anything like that. His professional reputation is great – its just with certain mutual friends I think. The more people I talk to it sounds like he was embarrassed he hadn't passed yet, so he either didn't correct people when they assumed he was a CPA, or when asked he said he was a CPA outside of the public accounting circles. He's a sharp guy, I think it was a matter of pride. That certainly doesn't excuse it at all, but I am not one to cause problems for the guy.

It would be different if he were soliciting services, sending emails, or actively signing returns and attest engagements without having passed the exam. Maybe is his mind finally passing the exam somewhat justifies the lies – fraud triangle alert!

Overall I think I agree, it's not worth causing trouble for the guy. All this obviously happened before he passed anyway so I am not sure the state board would revoke his license because of it. I wouldn't want that for him.

[Earla Riopel (NYCARE)]

Well, there's a way he can present himself in the capacity of a CPA, if he is under the supervision of a licensed CPA. Lot of firms, partners, managers and supervisors are mostly licensed CPA for a reason.

These higher management and partners have people working under them, like staff accountants, articling/internship students/cpa candidates, specialists, and others. Most of them are non-CPAs, and doing most of the job that Certified Public Accountant(CPAs) do.

However, the final responsibility falls on CPA Partners, CPA Managers and CPA Supervisors. If something went wrong, the ones who have the licensed have the most responsibility and title on the line, for any damages/liabilities that may cause to the firm.

I once did reviews for non-for-profit organizations. But before I accepted the voluntary work, I was upfront with my qualifications, and my husband involvement with these organizations. He was the president, and one of the directors for these NPOs, respectively.

Also, I held a few positions that didn't affect independent in ‘fact' and ‘appearance', as per the audit committee's findings. The most part is, my special review report was credible. Report users and NPO members, trusted my report each time I conduct a review and issue a report.

The former ICABC (Currently called CPA-BC) didn't make a big deal because, I have the qualification to do the review. I have my Bachelor Degree in Commerce (major in Accounting), Diploma in Accounting (UBC), and a US CPA Candidate (passed BLaw/AUD/REG then). Most of all, my work had credibility for review report users.

At one time, I held a volunteer Treasurer/Accountant, Registrar, and a Board of Director of one of these NPOs.

While I was a treasurer/accountant, my work was once got audited/reviewed by a CGA (currently called CPA-Canada), as part of the NPO's internal control activities. It was easier for me to deal with him, with the help of the NPO's audit committee. Also, I have the background of a US CPA candidate, and a reviewer myself, so I know the routine.

My last review work was in 2014. I have recommended that they should seek the help of a licensed CPA for the next organization(s) biannual reviews. Thanked them for trusting me, and requested that if I need for a reference, I would be allowed to use my work with them. They were okay with it. Of course, I missed the flowers & chocolates as gifts each time I did a review for them. Lol!

Anyway, as to this new CPA activities, before he's finally licensed, it's best to let it go. Maybe it's just a miscommunications. Also, if nothing material/major happened as to liabilities/fraudulent/illegal activities that he was involved in, why rock the boat, when there's nothing really there.

[Missy]

In my opinion there's nothing you could report even if you were inclined to. It doesn't sound like you know for sure he ever told anybody he WAS a CPA, and you only heard second hand that he didn't correct people who assumed he was a CPA? I can't imagine anybody from an employer, to a state board, to the AICPA would give that much more than a tsk-tsk.

Also be wary of other conversations about people in the office, if they talk behind people's backs its only a matter of time before you're caught up in some rumor mill. I wouldn't take anything from those types of conversations seriously.

Licensed Massachusetts Non Reporting CPA since 2012
Finance/Admin/HR Manager

[Nima]

I agree with the other posters! Just because he didn't shout out that he is Not a CPA doesn't mean anything! And yes, I did have a cousin working with a CPA firm, who We thought was a CPA because both his older siblings were doctors!! Probably runs in the family,we thought! now we know because he clarified it himself once we asked him directly. And also it was embarrassing for his siblings that he was not willing to work hard and come up to their standards! So if people are making positive assumptions about you, it's not your fault I guess!

[Author]

Replies