Cassidy

The California Board of Accountancy (the Board) revoked Carl Randolph Cassidy’s certified public accountant (CPA) license for, inter alia, holding himself out and practicing as a CPA when he knew his license was expired. Cassidy petitioned the superior court for a writ of administrative mandamus that would order the Board to reinstate his license. The court denied Cassidy’s petition. Cassidy now appeals from the judgment denying his petition. We affirm.

FACTS

On February 4, 2010, Cassidy received the Board’s initial accusation alleging, inter alia, he practiced and held himself out as a CPA without a valid license in September and October of 2007.

In May 2010, a company named All In One Trading (AIOT) filed a complaint with the Board, alleging Cassidy was its former CPA and had purported to file its federal tax return in February 2010, but the Internal Revenue Service had no record of the return being filed.

On September 8, 2010, the Board filed an amended accusation against Cassidy, adding new allegations that he filed a tax return for and billed AIOT using his CPA designation on February 18, 2010 (less than two weeks after receiving the Board’s initial accusation).…