WA Society of Certified Public Accountants (CPAS) PAC: Alleged Violation of RCW 42.17A.235, .265, .205, .220, 320, .255 for failure to timely and accurately disclose contributions, expenditures, books of account, C-1pc, and sponsor ID. (APR 2018)

Case

#34207

Respondent

Hayden Wlliams

Complainant

Glen Morgan

Description

On March 26, 2020, the Public Disclosure Commission PDC will hold an enforcement hearing concerning allegations that the Washington Society of Certified Public Accountants PAC (WA State CPA PAC), violated RCW 42.17A.235 and .240 by failing to timely file Monetary Contribution reports (C-3 reports) and Summary Full Campaign Contribution and Expenditure Reports (C-4 reports) disclosing $75,800 in expenditures made prior to the 2016 Primary election for monetary contributions to a 2016 candidate for Washington State Governor, other Statewide Executive Office candidates, and candidates for the Washington State Legislature, and contributions received from Washington Society of Certified Public Accountants members.

On March 25, 2020, PDC staff dismissed the remaining allegations listed in the complaint as noted in the attached letter listed below.

A proposed Stipulation has been executed by both parties and will be presented to the Commission at the enforcement hearing for their consideration (See attached Stipulation document below). The Stipulation can be accepted, modified or rejected by the Commission.

At the March 26, 2020 enforcement hearing, the Commission accepted the Stipulation of Facts, Violations an Penalty (see attached Final Order PDF below) assessing a civil penalty of $2,500 with $1,250 suspended, as follows: (1) a total of $1,500, including $750 for the late filed 2016 21-Day Pre-Primary Election C-4 report, and $750 for the late filed 7-Day Pre-Primary Election C-4 reports; and (2) $1,000, including $250 for each of the four late filed C-3 reports.

The $1,250 of the penalty is suspended based on the conditions: (1) The Committee is not found to have committed any further violations of RCW 42.17A or WAC 390 within four years of the date of the final order in this matter. The suspended penalty shall not be assessed based solely upon any remediable violation, minor violation, or error classified by the Commission as appropriate to address by a technical correction; (2) The Committee is in compliance with all reporting requirements; and (3) The non-suspended portion of the penalty ($1,250) is paid by the Committee within 30 days of the date of the final order in this matter. If the Respondent fails to make timely payment of the non-suspended portion of the penalty, the suspended portion of the penalty shall immediately become due without further action by the Commission.

Disposition

Violation Found by Commission

Date Opened

April 12, 2018

Areas of Law

RCW 42.17A.205, RCW 42.17A.220, RCW 42.17A.235, RCW 42.17A.255, RCW 42.17A.265, RCW 42.17A.320, RCW 42.17A.425

Documents

Penalties

Total penalties: $2,500

Balance Due: $0

Washington Society of Certified Public Accountants (CPA)

Penalty

$2,500 (Respondent WSCP A-PAC is assessed a total civil penalty of $2,500 as follows: a. $1,500, including $750 for the late filed 2016 21-day Pre-Primary Election C-4 report, and $750 for the late filed 7-day Pre-Primary Election C-4 report; and b. $1,000, including $250 for each of the four late filed C-3 reports.)

Suspended

$1,250 ($1,250 of the $2,500 penalty is suspended on the following conditions: a. The Committee is not found to have committed any further violations of Chapter 42.17A RCW or Title 390 WAC within four years of the date of the Final Order in this matter. The suspended penalty shall not be assessed based solely upon any remediable violation, minor violation, or error classified by the Commission as appropriate to address by a technical correction. b. The Committee remains in compliance with all reporting requirements. c. The non-suspended portion of the penalty ($1,250) is paid by the Committee within 30 days of the date of the Final Order in this matter. If the Respondent fails to comply with any of the conditions of this Order, the suspended portion of the penalty shall immediately become due without further action by the Commission.)

Payments

$1,250 on 04/24/2020 (Paid)