Question

Review the Licensee Reporting Form and the Applicant Criminal Conviction Form. What are some similarities and some differences. As a CPA when must you report?

Answer 1

Licensee Reporting Form: Reportable Events are
Felony Conviction [as defined in section 5063(a)(1)(A)]
Criminal Conviction [as defined in section 5063(a)(1)(B)]
Criminal Conviction [as defined in section 5063(a)(1)(C)]

Applicant Criminal Conviction Form: This form is to be used by applicants in conjunction with your DPOR license, certification, or registration application. The information requested is in regard to your affirmative response(s) to the question regarding felony/misdemeanor conviction in any jurisdiction and should be included with your application package. If you did not report any criminal conviction(s) on your application or do not have any new criminal conviction(s) to report, this form is not required.

CRIMINAL CONVICTIONS
A "Conviction" includes
• Any local, county, state or federal misdemeanor and felony conviction (including moving traffic violations), and all military and foreign convictions. • Guilty verdict by judge or jury, a plea of guilty, or a plea of nolo contendere (or "no contest"). • A Conviction as a minor (under 18 years of age) if tried as an adult.

The following should NOT be reported:

• A Conviction pardoned, dismissed, set aside, reversed, expunged, pending disposition, adjudication withheld, deferred judgment, or otherwise rendered inoperative. • Any violations adjudicated as a minor in the juvenile court system