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Update by user Jul 12, 2013

- 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).

Update by user Jun 23, 2013

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.

Original review posted by user Jun 16, 2013

Thomas Frazier, CPA, Mesa, AZ, aka, Frazier, Spoon & Company PLLC, and aka, Arthur Spoon and Company, Phoenix, AZ, conspired to falsify tax filings on behalf of his client, Nick D'Arcangelo in an effort to financially enrich Mr. D Arcangelo and damage Mr. Darcangelo's former partner.

Evidence reveals admissions on the part of Thomas K. Frazier CPA, of intentionally falsifying and manipulating the tax returns of football coach and physical education teacher Nick Darcangelo. The evidence further reveals Mr. Darcangelo as having full knowledge and providing authorization to the fraudulent tax filings which generated inflated monetary enrichments for Mr. D'Arcangelo while substantially damaging his partner.

Furthermore, Tom Frazier intentionally failed to declare cash earnings paid to Mr. D'Arcangelo by football official Shannon Eastin for football referee work performed by Mr. Darcangelo on behalf of Eastin's business enterprise when Thomas Frazier prepared and electronically filed Mr. Darcangelo's tax returns.

Ms. Eastin deferred Mr. D'Arcangelo's questions to Mr. Frazier regarding the failure to issue the Form 1099 yet he willfully failed to amend the falsified tax returns to include cash earnings paid to Mr. D'Arcangelo thereby furthering financial enrichment.

Testimony and evidence reveals Frazier as having an association with Eastin and her business enterprise however the scope of his enmeshment is unclear and subject to inspection. Charges pertaining to the actions and conduct as defined above are currently under investigation. Disciplinary actions as determined to be posted for public review to the AZ State Board of Accountancy Web site.

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Anonymous
Phoenix, Arizona, United States #684959

Update 7-21-13 - The AZ State Board of Accountancy ruled on the complaint filed October 2012 against Thomas K. Frazier, CPA, which resulted in disciplinary actions. Information regarding additional complaints alleging further misconduct on the part of Thomas Frazier to be posted.

StoneHinge
#665199

Mr. Nick D’arcangelo taught seventh grade classes at our daughter's private school for one year and left after the second semester in May of 2012. I felt uncomfortable with some things told to us by our daughter and after meeting with Mr. D arcangelo felt even more uneasy. His remarks that he's 'everybody’s grandpa’ and my daughter can talk to him about anything when he characterized his teaching style put my husband and me on edge.

Even after Mr. D’arcangelo left my daughter’s school she’s received text threads revealing inappropriate conversations between Mr. D'arcangelo and a junior high classmate. There’s a blog with videos, photos, letters, and poems to and from Mr. Darcangelo and my daughter’s classmates expressing their love and personal feelings for each other.

Parents, never second guess your gut instincts about your child's school and teachers. Make it your job to know who your child is spending time with in the classroom.

Goldilocks
to StoneHinge Rome, New York, United States #666968

What have school administrators done about this teacher if anything?In New York, predators and teachers lacking moral character are not permitted to float from one school to the next.

If you're not in New York I'd think your state has similar processes and requirements for school administrators. The Office of School Personnel Review and Accountability (OSPRA) investigates allegations concerning the moral character of individuals who hold or who are applicants for New York State teaching certificates. Under law, School District Superintendents must file a report with the Department upon knowledge that a certificate holder has committed an act that raises a reasonable question about the individual's moral character.

Complaints against certificate holders including teachers, administrators and school service workers, e.g., school counselors, should, in most cases, be filed with the Department only after the matter has been reported and addressed for remedial action by the appropriate authorities at the local level, including school building principals, superintendents of schools and State and/or local police.Any person who knows that a certificate holder or an applicant for a teaching certificate has been convicted of a crime, or has committed an act which raises a reasonable question as to the individual's moral character, may file a written complaint with the Department.

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