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Running Head: MEMORANDUM 1


Student name



Date of submission


TO: Jerry Schnaus

FROM: …………….

RE: Disciplinary actions/License Restrictions given to Richard Blecker.

DATE: May 20-08- 2020

Good morning Mr./Mrs.:

My CPA question addresses Richard Blecker, who is a well-known practitioner on accountancy based matters. Nevertheless, he was charged with a wide range of offices because of the misuse of office. In this regard, I present to you this memo that outlines the facts and analysis of the entire case and legal actions taken. This tool can be used as a mitigation plan and strategic tool when revoking and managing accusations of the CPA certificate in general.


He was working and using a certified public account license while it was not valid. On the same note, he was using an unregistered firm. This was against the provisions of the articulation of the CPA laws. This raises the question of the need to have a final decision of disciplining him and determining the next cause of action. After a serious scrutiny process, it gives a deep sense of investigation and the reason behind suspending his CPA certificate.

CBA action

The board has given directive and procedures that should sticky, followed by certified professionals. In this case, Richard had not effectively adhered to the board rule. There was a need for review and compliance actions. As part of the punishment, he was fined up to $7,000 that included the scope for investigation fee. On the same note, his license was revoked. This case made the board to raise the alarm on the need to have advanced compliance


Richard had made the following violations:

The CPA had provoked section 5050 of the code that outlines CPA Will not exercise role execution without a valid license. His license had expired and was using a falsely registered company to carry out business.

The section also outlines that no one should use a false name when registering a company. In this code, the provision was violated.

Ethical reasoning and opinion

The code and rule should Act as the principal guideline. In this case, Richard violated the law, and this was unethical CPA practice. In my view, this was part of customer exploitation and lack of integrity; it reduces the nature of transparency and customer focus scope.


Court, P. S. (2017). Pennsylvania state reports containing cases decided by the Supreme Court of Pennsylvania.

Delaney, P. R., & Whittington, O. R. (2019). Wiley CPA examination review, outlines, and study guides. John Wiley & Sons.