A Chartered Accountant, Certified General Accountant, or Certified Management Accountant who is authorized to practice public accounting is exempt from the requirement to be licensed in respect of trading services if the trading services relate to the purchase or sale of a business, the transaction arises in the course of
the practice of public accounting, and the trading services are provided in the course of that practice.
An accountant who is qualified to practise public accounting as a CA, CGA, or CMA, and who provides trading services in relation to the purchase and sale of a business, is exempt from the need for licensing as long as both the purchase, sale, and the trading services arise in the course of
the practice of public accounting.
Not exact matches
In all
of these domains,
accounting practice impacts upon the economic and social health
of the
public.
Public accountants have suddenly become very aware
of how devastating the
practice of rubber - stamping questionable
accounting practices can be on their reputations when these
practices are eventually revealed.
The PCAOB establishes auditing and related professional
practice standards for registered
public accounting firms to follow in the preparation and issuance
of audit reports.
Specifically, Defendants made false and / or misleading statements and / or failed to disclose that: (i) the Company was engaged in predatory lending
practices that saddled subprime borrowers and / or those with poor or limited credit histories with high - interest rate debt that they could not repay; (ii) many
of the Company's customers were using Qudian - provided loans to repay their existing loans, thereby inflating the Company's revenues and active borrower numbers and increasing the likelihood
of defaults; (iii) the Company was providing online loans to college students despite a governmental ban on the
practice; (iv) the Company was engaged overly aggressive and improper collection
practices; (v) the Company had understated the number
of its non-performing loans in the Registration Statement and Prospectus; (vi) because
of the Company's improper lending, underwriting and collection
practices it was subject to a heightened risk
of adverse actions by Chinese regulators; (vii) the Company's largest sales platform and strategic partner, Alipay, and Ant Financial, could unilaterally cap the APR for loans provided by Qudian; (viii) the Company had failed to implement necessary safeguards to protect customer data; (ix) data for nearly one million Company customers had been leaked for sale to the black market, including names, addresses, phone numbers, loan information,
accounts and, in some cases, passwords to CHIS, the state - backed higher - education qualification verification institution in China, subjecting the Company to undisclosed risks
of penalties and financial and reputational harm; and (x) as a result
of the foregoing, Qudian's
public statements were materially false and misleading at all relevant times.
A Chartered Accountant, Mr. MacPhail served as a principal
of a
public accounting practice in Vancouver, B.C., from 1988 to 2007.
• Revising how subsidies are allotted to producers, and how different
practices are taxed across the value chain; • Influence the evolution
of production standards so that they guide producers toward increasingly sustainable
practices; • Refining
public education regarding what are best
practices of production systems (and
accounting for them), and how to make them more widespread; • Studying the effects different
practices and production systems have on society - wide challenges such as
public health (and health insurance, whether it is publicly or privately provided), climate change mitigation, job creation and family income, etc..
As part
of its process
of reviewing this report, I was called upon by the
public accounts committee to testify as to my experience
of how the system works in
practice, as an immigration solicitor in a large city firm.
In sum, clear majorities
of uninformed respondents want their districts to spend more, but when respondents are told current expenditure levels, they take those amounts into
account — an indication that
public thinking on expenditures would change if residents were better informed about actual fiscal
practices in their schools.
Consequently, he argued that philanthropy only mattered when it funded «high - leverage investments» (e.g. when it altered policies or
practices governing the long - term use
of the
public funds that
account for 99 %
of school spending).
Charter schools are
public, but a variety
of accounting differences separate their budgeting
practices from those at traditional schools.
Prior to taking over Charter Impact, Spencer was the Vice President
of Finance for the Alliance for College - Ready
Public Schools, where his primary areas
of concentration included maintenance
of all
accounting systems, designing and implementing the internal control framework, and developing cash flow projections and forecasts for organizational growth and providing guidance on fiscal best
practices.
Prohibited acts.A credit services organization, a salesperson, agent, or representative
of a credit services organization, or an independent contractor who sells or attempts to sell the services
of a credit services organization shall not: (1) Charge a buyer or receive from a buyer money or other valuable consideration before completing performance
of all services, other than those described in subdivision (2)
of this section, which the credit services organization has agreed to perform for the buyer unless the credit services organization has obtained a surety bond or established and maintained a surety
account as provided in section 45 - 805; (2) Charge a buyer or receive from a buyer money or other valuable consideration for obtaining or attempting to obtain an extension
of credit that the credit services organization has agreed to obtain for the buyer before the extension
of credit is obtained; (3) Charge a buyer or receive from a buyer money or other valuable consideration solely for referral
of the buyer to a retail seller who will or may extend credit to the buyer if the credit that is or will be extended to the buyer is substantially the same as that available to the general
public; (4) Make or use a false or misleading representation in the offer or sale
of the services
of a credit services organization, including (a) guaranteeing to erase bad credit or words to that effect unless the representation clearly discloses that this can be done only if the credit history is inaccurate or obsolete and (b) guaranteeing an extension
of credit regardless
of the person's previous credit problem or credit history unless the representation clearly discloses the eligibility requirements for obtaining an extension
of credit; (5) Engage, directly or indirectly, in a fraudulent or deceptive act,
practice, or course
of business in connection with the offer or sale
of the services
of a credit services organization; (6) Make or advise a buyer to make a statement with respect to a buyer's credit worthiness, credit standing, or credit capacity that is false or misleading or that should be known by the exercise
of reasonable care to be false or misleading to a consumer reporting agency or to a person who has extended credit to a buyer or to whom a buyer is applying for an extension
of credit; or (7) Advertise or cause to be advertised, in any manner whatsoever, the services
of a credit services organization without filing a registration statement with the Secretary
of State under section 45 - 806 unless otherwise provided by the Credit Services Organization Act.
(7) Certified
public accountants licensed to
practice their profession in the state
of Louisiana, while acting within the course and scope
of their
practice as a certified
public accountant, and when such certified
public accountant is not actively and principally engaged as a credit repair services organization and such certified
public accountant's credit repair services are ancillary to the providing
of other
accounting services.
Marilyn attended New York University and received her Bachelor
of Science in
Accounting,
practiced as a
public accountant and also acquired her teaching certification.
You will not, and will not allow or authorize others to, use the Services, the Sites or any Materials therein to take any actions that: (i) infringe on PetSmart Charities» or any third party's copyright, patent, trademark, trade secret or other intellectual or proprietary rights, or rights
of publicity or privacy; (ii) violate any applicable law, statute, ordinance or regulation (including those regarding export control); (iii) are defamatory, trade libelous, threatening, harassing, invasive
of privacy, stalking, harassment, abusive, tortuous, hateful, constitute discrimination based on race, religion, ethnicity, gender, sex, disability or other protected grounds, or are pornographic or obscene; (iv) interfere with or disrupt any services or equipment with the intent
of causing an excessive or disproportionate load on PetSmart Charities or its licensors or suppliers» infrastructure; (v) involve knowingly distributing viruses, Trojan horses, worms, or other similar harmful or deleterious programming routines; (vi) involve the preparation and / or distribution
of «junk mail», «spam», «chain letters», «pyramid schemes» or other deceptive online marketing
practices, or any unsolicited bulk email or unsolicited commercial email or otherwise in a manner that violate any applicable «anti-spam» legislation, including that commonly referred to as «CASL»; (vii) would be or encourage conduct that could constitute a criminal offense, give rise to civil liability or otherwise violate any applicable local, state, national or international laws or regulations; (viii) involve the unauthorized entry to any machine accessible via the Services or interference with the Sites or any servers or networks connected to the Sites or disobey any requirements, procedures, policies or regulations
of networks connected to the Sites, or attempt to breach the security
of or disrupt Internet communications on the Sites (including without limitation accessing data to which you are not the intended recipient or logging into a server or
account for which you are not expressly authorized); (ix) impersonate any person or entity, including, without limitation, one
of PetSmart Charities» or another party's officers or employees, or falsely state or otherwise misrepresent your affiliation with a person or entity; (x) forge headers or otherwise manipulate identifiers in order to disguise the origin
of any information transmitted through the Sites; (xi) collect or store personal data about other
account users or attempt to gain access to other
account users»
accounts or otherwise mine information about other
account users or the Sites, or interfere with any other user's ability to access or use the Sites; (xii) execute any form
of network monitoring or run a network analyzer or packet sniffer or other technology to intercept, decode, mine or display any packets used to communicate between the Sites» servers or any data not intended for you; (xiii) attempt to circumvent authentication or security
of any content, host, network or
account («cracking») on or from the Sites; or (xiv) in PetSmart Charities» sole discretion, are contrary to PetSmart Charities»
public image, goodwill, reputation or mission, or otherwise not in furtherance
of our Vision
of a lifelong, loving home for every pet.
You will not, and will not allow or authorize others to, use the Services or the Sites to take any actions that: (i) infringe on any third party's copyright, patent, trademark, trade secret or other proprietary rights or rights
of publicity or privacy; (ii) violate any applicable law, statute, ordinance or regulation (including those regarding export control); (iii) are defamatory, trade libelous, threatening, harassing, invasive
of privacy, stalking, harassment, abusive, tortuous, hateful, discriminatory based on race, ethnicity, gender, sex or disability, pornographic or obscene; (iv) interfere with or disrupt any services or equipment with the intent
of causing an excessive or disproportionate load on the Animal League or its licensors or suppliers» infrastructure; (v) involve knowingly distributing viruses, Trojan horses, worms, or other similar harmful or deleterious programming routines; (vi) involve the preparation and / or distribution
of «junk mail», «spam», «chain letters», «pyramid schemes» or other deceptive online marketing
practices or any unsolicited bulk email or unsolicited commercial email or otherwise in a manner that violate the Controlling the Assault
of Non-Solicited Pornography and Marketing Act (CAN - SPAM Act
of 2003); (vii) would encourage conduct that could constitute a criminal offense, give rise to civil liability or otherwise violate any applicable local, state, federal or international laws, rules or regulations; (viii) involve the unauthorized entry to any machine accessible via the Services or interfere with the Sites or any servers or networks connected to the Sites or disobey any requirements, procedures, policies or regulations
of networks connected to the Sites, or attempt to breach the security
of or disrupt Internet communications on the Sites (including without limitation accessing data to which you are not the intended recipient or logging into a server or
account for which you are not expressly authorized); (ix) impersonate any person or entity, including, without limitation, one
of the Animal League's or other's officers or employees, or falsely state or otherwise misrepresent your affiliation with a person or entity; (x) forge headers or otherwise manipulate identifiers in order to disguise the origin
of any information transmitted through the Sites; (xi) collect or store personal data about other Animal League members, Site users or attempt to gain access to other Animal League members information, or otherwise mine information about Animal League members, Site users, or the Sites; (xii) execute any form
of network monitoring or run a network analyzer or packet sniffer or other technology to intercept, decode, mine or display any packets used to communicate between the Sites» servers or any data not intended for you; (xiii) attempt to circumvent authentication or security
of any content, host, network or
account («cracking») on or from the Sites; or (xiv) are contrary to the Animal League's
public image, goodwill, reputation or mission or otherwise not in furtherance
of the Animal Leagues stated purposes.
A recent application and license fee audit conducted by a third - party
accounting firm found that for the Board to continue to meet its mandate
of public protection, including the regulation
of professional veterinary
practice standards, an increase to its fees is critical.
Putting these objectives into
practice, Article 28
of the Directive requires in its first paragraph that before taking an expulsion decision based on «
public policy or
public security», factors to be taken into
account by a Member State are the period
of residence, age, state
of health, family and economic situation, social and cultural integration into the host Member State and the extent
of links with the country
of origin
of the EU citizen.
He serves or has served on the editorial advisory boards
of CPA
Practice Management Forum, the Journal
of Accountancy,
Accounting Today,
Public Accounting Report and Law Firm Management.
Although evidence was given that the lawyers «work in association» and «have completely separate
practices» (including separate bank
accounts and conflict systems), Stinson J. found that the common features and absence
of any
public disclaimer would lead a reasonably informed member
of the
public to believe that the arrangements would not provide adequate or sufficient assurance that confidential information imparted to the one lawyer would remain confidential to that particular lawyer.
It should be noted that the SFO has repeatedly and publicly criticised the tendency for companies to claim privilege over the
accounts of witnesses, making clear in relation to DPAs that it views the «free supply
of relevant information», including «the
account of any witnesses spoken to by those conducting the enquiry» to be «the hallmark
of cooperation».10 This approach is also codified in the DPA Code
of Practice, which states that the SFO will take into
account whether a company has disclosed relevant witness
accounts as a
public interest factor tending against a prosecution.
For this reason, there is often a battle for meaning between the official
account of a
practice and the
public perception
of it.
Represented a large
public utility in coordinated defense
of securities fraud class action, SEC and regulatory challenges to
accounting practices by which the utility determined gas prices.
He previously
practiced law at a mid-sized Chicago firm, focusing on tax, corporate, and bankruptcy matters; as a CPA, he also worked in the tax department
of a Big Four
public accounting firm.
This would mean that about 7.37 %
of CAs,.34 %
of CGAs, and 0 %
of CMA are active and qualified to
practice public accounting.
In regards to licensing in the
accounting professions, as
of December 19, 2011, the number
of public accounting licensees that are active and qualified to
practice is 4713 for ICAO, 16 for CGAO, and 0 for CMAO.
For example, «We have been working to ensure the integrity
of the German elections this weekend, from taking actions against thousands
of fake
accounts, to partnering with
public authorities like the Federal Office for Information Security, to sharing security
practices with the candidates and parties.»
AREAS
OF EXPERTISE Business and Technology Consulting * Multi Industry * Sales Execution * Strategic Planning CX, ERP and HCM Applications * Digital Transformation * SaaS / Cloud Solutions * Mobile Computing and BI Solutions Board and Advisory Board Leadership * Global Leadership *
Public / Conference Speaker rational7
Practice Manager - Communications Industry, 03/1998 - 02/2000
Account manager for communications industry, bus...
How do I handle requests for such references?Thank you so much for your help!CherylCHERYL M. EARLE3407 Old Dobbin Road, Montgomery, Alabama 36116 - 1903Home Phone: 334-215-3706 Cell Phone: 334-233-2631 Fax: 334-273-0477 E-mail:
[email protected] position managing legal discovery and document review with opportunity to assist attorneys with civil litigationBAR ADMISSIONAlabama State Bar, 1999LAW - RELATED EXPERIENCELaw Firm, AlabamaResearch Attorney for Special Projects, Mass Torts Department, November 2001 — February 2008 • Managed Multi-District Litigation (MDL) Document Depository (September 2002 to February 2008) o Reviewed more than 1 million pages
of evidentiary documents for litigation purposes and for inclusion in electronic databaseso Coordinated document review assignments with attorneys at local depository and at other sites across the USo Retrieved, reviewed and coded documents in Concordance and Summation legal databaseso Prepared memoranda and spreadsheets providing detailed analysis
of discovery materials • Aided attorneys and support staff with processing and preparation
of personal injury claims and litigationo Conducted legal research and drafted pleadingso Conducted supplementary online research for additional documents and information pertinent to litigationo Assisted with preparation
of correspondence to clients and referring attorneyso Contacted clients for additional information needed in case preparation, litigation, and potential settlementso Prepared and input case intakes and referrals into databaseLaw School, AlabamaStudent Intern, Alabama Disabilities Advocacy Program (ADAP), August 1996 — June 1997 • Participated in law school clinical program under third - year law student
practice rule (as authorized by Alabama Supreme Court) o Assisted attorneys and advocates in cases involving mentally ill patients confined to state mental health facilitieso Interviewed clients in person (at state facilities) and over the phoneo Worked with clients, attorneys, and social workers to investigate and resolve issues concerning involuntary confinement and treatmento Aided in legal research on an appellate brief submitted to the U. S. Court
of Appeals for the Eleventh Circuit (ruling granted in favor
of our client) Faculty Research Assistant for Library Services, Bounds Law Library, March 1996 — June 1997 • Prepared research and teaching materials for law school faculty; worked 20 hours per week while matriculating 10 - 15 hours per semester) o Investigated copyright issues related to procuring and reproducing texts for academic useo Conducted legal research using WESTLAW, LEXIS and the InternetADDITIONAL RELEVANT EXPERIENCEManufacturing Company (MC), Montgomery, AlabamaAdministrative Assistant and Cost Analyst, Materials Purchasing Department, April 1999 — September 2001 • Assisted materials buyers in negotiating and preparing commodities contracts between raw materials suppliers and MC for manufacturing plants in the US and Mexicoo Assisted Legal Department at MC's corporate headquarters with coordination and preparation
of documents for litigationo Notified and educated suppliers about MC's freight - on - board policy and its corresponding Uniform Commercial Code (UCC) provisions; result was the reduction
of freight claims for both the company and its supplierso Prepared contracts and purchase orders for raw materials and capital projects involving plant maintenanceo Solicited price quotations from current vendors and established Excel spreadsheet format which simplified quote submission process and allowed MC to track and compare usage volumes and costs over timeo Prepared and analyzed cost reports used by materials buyers and production planners in purchasing decisions, including cost reductions, materials consolidation, and selection
of vendorso Acted as liaison between vendors and the Purchasing, Transportation and
Accounting Departments on issues concerning inbound freight, commercial carriers, and payment terms for commodities, resulting in reductions in freight costs and greater payment discounts for raw materialso Established online databases and printed directories for the Purchasing Department, allowing buyers to have easier and faster access to current vendor informationo Completed Year 2000 (Y2K) compliance project, which involved data collection and communication with MC's past, present, and potential materials suppliers and service providersNot - For - Profit Organization, AlabamaAdministrative Assistant, Combined Federal Campaign, September 1998 — January 1999 • Aided Campaign Director with 1998 Federal Campaigns (CFCs) in City 1 and City 2, which together generated nearly $ 700,000 for more than 1,000 local, national and international charitieso Prepared weekly reports on donations using WordPerfect, Microsoft Word, Excel and dBase IVo Wrote script for Talent Showcase at City 1's 1998 CFC Kickoffo Assisted Director with merger
of the City 1 and City 2 CFCs in 1999Regional Bank, AlabamaAdministrative Assistant, Year 2000 (Y2K) Department, March — June 1998 • Worked with Vice President
of Corporate Projects on short - term project for the bank's Y2K Departmento Analyzed and processed data on Y2K readiness for all branches
of Bank throughout the southeastern USo Organized meetings for personnel
of Banko Communicated with vendors
of computer hardware, software, and office equipment to request information on Y2K complianceo Prepared compliance files for Federal Reserve auditso Prepared in - house memoranda and reports using Microsoft Word and ExcelRecord / Music Promotion Company, AlabamaRecord Pool Co-Founder; Office Manager, September 1990 — December 1991 • Co-founded record pool to enhance promotion
of music in Alabama and the southeastern USo Procured and distributed records from major and independent labels for club, radio and mobile disc jockeyso Coordinated jointly sponsored promotional events with record companies, radio stations and clubso Designed, wrote, and published bi-weekly reports and brochures to inform the music industry
of the progress and popularity
of music and performers in the region, with specific focus on the Alabama music sceneMajor University, AlabamaGraduate Research Assistant, AUM Department
of Marketing, June 1989 — August 1990 • Worked 13 - 20 hours per week as a research assistant to Marketing faculty while carrying a full course load in the MBA programo Analyzed consumer surveys used in academic researcho Assisted Conference Chairperson with coordination for Atlantic Marketing Association (AMA) annual meeting (October 1989) o Co-authored five - year index and classification
of AMA Proceedings (published Fall 1991) EDUCATIONLaw School, AlabamaJuris Doctor (JD), 1997 • Scholarshipso Seybourn H. Lynne Scholarship, 1996 - 97o Dexter C. Hobbs Memorial Scholarship, 1995 - 96o E. W. Godbey Memorial Scholarship, 1994 - 95 • Honorso Who's Who Among American Law School Students, 1996 - 94o Arthur Davis Shores Award, 1997 • Activitieso Frederick Douglass Moot Court Team Manager, 1996 - 97 Southern Regional Competition, Second Place National Competition, Eighth Placeo John A. Campbell Moot Court Competition, Spring 1996o Black Law Students Association Delegate, BLSA National Convention, 1997 Co-Chairperson,
Public Relations Committee, 1996 - 97 Chairperson,
Public Relations Committee, 1995 - 96 BLSA President's Award, 1996 and 1997o American Bar Association, 1996 - 97 Entertainment and Sports Industries Forum Intellectual Property Section Law Student Divisiono LAWS Student Group Leader, 1995 - 96Major University, AlabamaMaster
of Business Administration (MBA), 1990Bachelor
of Science in Business Administration (B.S.B.A.), 1988 (Major: Marketing — Advertising and Promotion Track) • Honorso Dean's List • Activitieso National Student Advertising Competition Team, 1988 - 90 Seventh District Competition: Third Place, 1990o Marketing Club, 1987 - 90 Vice President — Career Development, 1988 - 89o
Public Relations / Advertising (PR / AD) Club, 1988 - 90 Charter Member, 1988 Active in fund - raising and membership driveso Theater Guild, 1988 - 90 Screening Committee, 1989REFERENCESAvailable upon request
The following example
of a work history section for an
account manager can help.
Account Manager, Sterling Media Management, Tucson, AZ — 3/2011 — present • Resolved client issues to avoid escalation • Created and managed schedule
of marketing campaign releases • Increased profitability
of 10 major client
accounts within two quarters • Scheduled and coordinated client shows and exhibitionsAccount Manager, First Response LLC, Tacoma, WA — 7/2004 -5 / 2009 • Prepared media release schedules for over 50 clients • Analyzed
public relations case studies and integrated emerging best
practices • Trained and led sales teams to exceed quotas • Received recognition as top performer in division for the last four quarters
Several different types
of medical
accounting positions are available for people with the right training and experience, including hospital and private group
practice medical accountants, medical certified
public accountants (CPAs) and medical
accounts receivable or medical billing clerks.
Professional Duties & Responsibilities Recognized team leader who consistently improves company efficiency and efficacy Managed, trained, and reviewed junior staff offering guidance and best
practices Provided excellent customer service resulting in significant repeat business Built strong, long - term relationships with clients, piers, and employers Generated significant new business through networking, referrals, and other tactics Offered administrative assistance to senior leadership as needed Handled phones, filing, financial software, and data entry Served as first point
of company contact with the
public Performed all duties in a professional, courteous, and positive manner Trained in business management,
accounting, and related disciplines Highly motived and willing to take on new responsibilities in support
of company mission Dedicated to personal and professional growth
Quest Corporation
of America (City, ST) 03/2010 — 01/2011 Business Development, Operations, Facilities & Information Technologies Manager • Prepare proposals, letters
of interest, and responses to customer service and sales issues as needed • Manage FDOT, state, county, municipal, and outside procurement advertisements for marketing and
public relations opportunities paying special attention to targeted municipal and county transit and Metropolitan Planning Agencies • Responsible for maintaining current and complete QCA certifications and
accounts vital to ongoing operations • Train junior team members in IT, customer service, development, and operations best
practices
The Assembly can hold national leaders to
public account and as part
of its wide ranging mandate, can recommend legislative best
practices to its members.
These efforts ultimately led to the creation
of the Home Visiting Services
Account (HVSA) in 2010 in legislation, a
public - private partnership between the Washington State Department
of Early Learning (DEL) and Thrive Washington (Thrive), a statewide nonprofit organization that matches
public dollars with private funding to invest in a portfolio
of evidence - based and promising
practices for home visiting programs.
With this mission in mind, the committee solicits articles from APFM members for
public education on APFM's website, oversees use
of APFM's social media
accounts (Facebook, LinkedIn, Twitter, and YouTube), and encourages and supports members in their efforts to educate the
public where they
practice.
287 DOS 98 Matter
of DOS v. Uqdah Realty & Management Corp. — deposits; jurisdiction; fraudulent
practices; failure to pay judgment; vicarious liability; notary
public; disclosure
of agency relationship; broker violated 19 NYCRR 175.1 when he deposited escrow funds into his operating
account; broker committed conversion when his operating
account fell below deposit amount; broker engaged in fraudulent
practices when he illegally retained buyer's trust funds and attempted to qualify prospective buyer for mortgage by falsely stating their employment; broker failed to disclose his agency relationship to his client; failure to pay judgment; corporate real estate broker vicariously liable and charged with actual knowledge
of violation
of law because
of representative broker's cognizant misconduct as corporate officer; broker is not required to deposit a refundable commission in an escrow
account unless contractually demanded; corporate broker and representative broker's license revoked; restitution
of deposit
of $ 12,000 plus interest; notary
public commission revoked based on misconduct as a real estate licensee
594 DOS 01 DOS v. Walker - deposits; failure to appear at hearing; failure to pay judgment; failure to cooperate with DOS investigation; notary
public; proper business
practices; broker commingles funds by placing deposits in operating
account; broker allows escrow
account to be overdrawn on numerous occasions; broker uses deposit for separate, unrelated business investment; broker fails to pay judgment without presenting an explanation or excuse for failure to pay judgment; broker fails to cooperate with DOS investigation by failing to respond to and comply with letter directing him to appear for a conference and to provide certain documents; broker fails to notify DOS
of new address upon closing office; DOS fails to prove that salesperson improperly held herself out to be real estate broker associated with corporate broker, that the broker made misrepresentations to the purchasers regarding payments they were required to make toward the purchase, that some checks were returned for insufficient funds, that the broker failed to make certain required payments, that the broker properly failed to make certain other deposits and that the broker gave a postdated deposit check which could not be cashed due to insufficient funds; representative broker's and corporate broker's licenses revoked, return
of deposits in the amount
of $ 400.00 and $ 3,173.83 ordered with interest, civil judgment to be fully satisfied; salesperson fined $ 1,000.00 and notary commission suspended for four months