Cassidy

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). The amended accusation alleged eight causes for discipline, including that Cassidy practiced and held himself out as a CPA in September and October of 2007 and February 2010. An administrative law judge held a hearing on the amended accusation and thereafter wrote a proposed decision containing factual findings and concluding that cause existed for disciplining Cassidy on the first and the fourth through the eighth causes

2 1 for discipline, but not the second and…