DeBerry v. Kansas State Board of Accountancy

Marquardt, J.:

Thomas R. DeBerry appeals the Kansas State Board of Accountancy’s (Board) decision disciplining his work as a certified public accountant (CPA). We affirm.

DeBerry has been in private practice as a CPA for approximately 25 years. In August 2001, DeBerry joined the board of directors of the First State Bank of Kiowa, Kansas (Bank). DeBerry also owned Bank stock.

In May 2002, DeBerry and the Bank entered an agreement whereby DeBerry was to perform a director’s examination for the Bank. In accounting terms, a director’s examination is known as an agreed-upon procedure. The…