Protecting Your Freedom, Your Reputation, and Your License

Introduction

When licensed accountants face criminal charges in California, the consequences extend far beyond fines or jail time.

 A single arrest or conviction can jeopardize an accountant's professional license, trigger disciplinary proceedings, and permanently damage a carefully built reputation.

Accountants are held to exceptionally high ethical standards due to their access to sensitive financial information and fiduciary responsibilities.

As a result, even offenses unrelated to financial misconduct may expose accountants to discipline by the California Board of Accountancy, including suspension or revocation of licensure.

Early intervention by an experienced California criminal defense attorney is often critical to protecting both personal liberty and professional standing. To schedule a consultation, call (818) 781-1570 or contact us here.

Why Criminal Charges Are Especially Dangerous for Accountants

Unlike many professions, accountants face dual consequences when accused of a crime:

1. Criminal penalties imposed by the court

2. Professional discipline imposed by licensing authorities

Under California law, accountants convicted of misdemeanors or felonies involving moral turpitude or conduct substantially related to professional duties may face:

• Public reproval

• License suspension

• License revocation

Even arrests that do not result in convictions can still trigger Board scrutiny.

What Criminal Charges Can Harm an Accountant's Career?

Although any criminal charge may raise concerns, the offenses most likely to jeopardize licensure include:

Crimes Involving Moral Turpitude

A crime of moral turpitude generally involves:

• Dishonesty or fraud

• Vile, base, or depraved conduct

• Behavior that shocks the conscience

For accountants—whose careers depend on trust—these allegations can be professionally devastating.

Examples of Crimes of Moral Turpitude for Accountants

Offenses commonly cited in disciplinary proceedings include:

• White Collar Crimes: Embezzlement, insider trading, bribery, kickbacks

• Fraud Offenses: Tax fraud, falsification of financial records, identity theft

• Theft Crimes: Grand theft, burglary, misappropriation of funds

• Domestic Violence: Considered moral turpitude despite being non-financial

• DUI: Repeated or aggravated DUI convictions

• Drug or Weapons Offenses: Especially when involving intent or distribution

• Sex Crimes: Including offenses involving minors

Each case is evaluated individually, but convictions substantially related to professional duties may constitute unprofessional conduct.

What Counts as a “Conviction” Under California Law?

For licensing purposes, a conviction includes:

• Guilty pleas

• No contest pleas

• Jury or court verdicts

Important exception:
A deferred entry of judgment that is later dismissed does not constitute a conviction under Assembly Bill 2138—an outcome that may preserve licensure if handled correctly.

Criminal Penalties Accountants May Face

Accountants face the same criminal penalties as any defendant, including:

• Jail or prison

• Fines

• Probation

• Restitution

• Community service

• Mandatory counseling or treatment

However, these penalties often trigger separate disciplinary proceedings before the Board.

Professional Consequences Imposed by the California Board of Accountancy

If the Board initiates discipline, potential outcomes include:

• License Suspension – temporary loss of practice rights

• License Revocation – permanent loss of licensure

• Administrative Fines

• Public Disciplinary Hearings – reputational damage even without revocation

The Board's mandate is public protection, not criminal punishment. As a result, its standards differ significantly from criminal courts.

Mandatory Self-Reporting Requirement for Accountants

Accountants must self-report criminal convictions to the Board within 30 days.

Failure to report—even if the underlying offense would not independently justify discipline—can result in additional sanctions.

How a Criminal Defense Attorney Protects Accountants

An experienced California criminal defense attorney plays a critical role by:

• Defending the Criminal Case: Challenging evidence, negotiating dismissals, and pursuing diversion or reduced charges

• Avoiding Convictions When Possible: Preventing outcomes that trigger mandatory discipline

• Mitigating Damage: Negotiating plea structures that minimize licensing consequences

• Coordinating License Defense: Referring matters to professional license defense counsel when appropriate

Criminal defense and license defense are distinct fields, but coordination between them is often essential.

Why Early Legal Representation Matters

Any conviction deemed “substantially related” to accounting duties may result in discipline. Strategic defense at the earliest stage can:

• Prevent charges from being filed

• Secure dismissals or diversion

• Preserve professional licensure

• Protect long-term career prospects

Speak With a California Criminal Defense Lawyer

If you are an accountant under investigation or facing criminal charges, immediate legal guidance is essential. The wrong decision early in a case can permanently alter your career.

Contact Eisner Gorin LLP at 818-781-1570 to discuss your options with a firm experienced in defending professionals whose freedom and licenses are at stake.

Serving clients throughout Los Angeles and across California.

Related Content:

• Assembly Bill No. 2138
• Bookkeeping Fraud
• False Federal Tax Return
• California Board of Accountancy
• California DCA Licensing Boards
• Real Estate Agents Criminal Charges