One of the main objectives of the board of public Accountancy is to defend the welfare of the people by ensuring that all protected individuals are competent. An individual’s competency is assessed by the board via the administration of Certified Public Accountants evaluation, issuing of permits, and supervision of prerequisites for a continuous process of issuing certificates and certificates and legal certificates.
The Board of Public Accountancy with this in mind has all the reasons to impose sanctions to Walsh because he had violated such rules. Walsh had also made an advertisement in the telephone company stating that he was graduate CPA but he never designated that he was an undeveloped registrant.
Walsh also continued to infringe rules after warning the Board of Public Accountancy to prevent advertising in the telephone directory without a disclaimer to show that he was a dormant registrant. The notice also directed him as he should cancel future listing in the telephone directory and deliver a return receipt as prove that he cancelled future listings with the phone company.
Walsh wrote in response to the notice to the telephone company asking them not to list him in the handbook under the Certified Public Accountants yellow pages. The board also got a copy confirming that Walsh had honored their notice and did as directed. Despite the latter that Walsh write to the company, the listing under the CPA category for Walsh did not stop and it was renewed in the following two years.
According to the listing, Walsh cleared the bills knowing that the Board had warned him for further enrollment in the telephone directory. This however, violates the rules set by the board and it his sanctioning was inevitable.