Jo Combs Middle School Staff Review from Queen Creek, Arizona
Thomas K. Frazier CPA, falsified tax returns of football coach and physical education teacher Nick Darcangelo.
- Update 7-11-2013 to Include Arizona State Board of Accountancy Formal Order of Discipline in the matter of Certified Public Accountant Certificate No. 6677-R issued to Thomas K.
Frazier (Respondent). ASBA File No. 2013.047 --- DECISION AND ORDER (by Consent) --- CONCLUSIONS OF LAW --- 1. The Board has personal and subject matter jurisdiction over Respondent ...
and authority to discipline Respondent pursuant A.R.S. 32-741. --- 2. ...Board may revoke or suspend Respondent's certificate to practice public accounting and take additional disciplinary action concerning Respondent's actions as described herein...
--- 3. If this matter proceeded to hearing, the State would introduce evidence it contends would show Respondent's conduct as described herein constitutes failure to comply with the applicable Board regulations... --- 4. ...Certified public accountants ...
shall exercise due diligence in the conduct of their tax practices... --- 5. Pursuant to ... Interpretations of the Code of Professional Conduct adopted by the American Institute of Certified Public Accountants (“AICPA”) ...
Respondent is deemed to have knowledge of the Board's rules. --- 6. Respondent's conduct ... constitutes violation of A.R.S.
32-741(A)(4) ("Dishonesty ... in the practice of accounting"), and a failure to comply with the rules of Professional Conduct involving Integrity and Objectivity set forth in A.A.C. R4-1-455(B) ("Certified public accountants, public accountants, or firms shall not knowingly or recklessly misrepresent facts when engaged in the practice of public accounting, including the rendering of tax and management advisory services... --- 7.
Respondent's conduct ... constitute[s] failure to comply with the rules of Professional Conduct involving Competence and Technical Standards ... specifically tax standards set forth in the AICPA Statements on Responsibilities in Tax Practice ... and as further interpreted in AICPA Code of Professional Conduct...
--- 8. The conduct and circumstances described ... are grounds for revocation, suspension, probation and other disciplinary action against Certificate No. 6677-R, pursuant A.R.S.
32-741(A), as defined in A.R.S. 32-701(6).
Thomas Frazier, CPA, who admitted to falsifying tax filings for football official and teacher Nick D’Arcangelo, announced the merging of his accounting practice with Arthur Spoon and Company, Ltd., denoting the new firm will consist of himself and two other principals, Jerry Hilderbrand and Kenneth Kolek. Frazier proclaims Arthur Spoon, CPA, will continue with the practice to assist in the transition with his clients before retiring and that the practice will initially operate under the firm banner Frazier, Spoon and Company, PLC [sic], to meet state licensing requirements.
“Both Mr. Hilderbrand and Mr. Kolek come from Colorado and Iowa, respectively, where they operate a [sic] very successful firms. I am excited to be associated with them.
Their expertise will allow me to provide a wider range of professional services to both my business and individual clients.
Our goal is to maintain and over time improve the services that each of you have come to expect. I will continue to be actively involved with each of your tax and accounting needs as I have in the past.”, declares Frazier.
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