Tamara Christensen - CPA License Disciplinary Findings and Default Order

AND DEFAULT ORDER – Page 1 PROCEEDINGS BEFORE THE WASHINGTON STATE BOARD OF ACCOUNTANCY In the matter of: Tamara Christensen, License No. 41072, Respondent. NO. ACB-1583 FINDINGS OF FACT, CONCLUSIONS OF LAW AND DEFAULT ORDER I. INTRODUCTION THIS MATTER arises out of the Amended Statement of Charges issued by the Executive Director of the Washington State Board of Accountancy (hereinafter Board) on November 25, 2025. The Amended Statement of Charges alleges that Tamara Christensen (hereinafter Respondent) violated the provisions of Chapter 18.04 RCW. Respondent failed to appear at the predetermined date and time for the prehearing conference after due notice. THIS MATTER having come before the Board's Presiding Officer, Brooke Stegmeier, and upon Respondent's failure to appear at the prehearing conference, and upon the motion for default made before the Presiding Officer by Elizabeth Thompson-Lagerberg, Assistant Attorney General at the prehearing conference, the Board having reviewed the records herein and the Declaration of Cindy Kay, Executive Director, and being advised in the premises, makes the following: II. FINDINGS OF FACT 2.1 Tamara Christensen, Respondent herein, currently holds an individual Certified Public Accountant (CPA) license to practice as a CPA in the state of Washington, license number 41072. The license was issued on August 28, 2020. 2.2 On January 15, 2025, the Board received a complaint alleging that Respondent offered unethical accounting advice to the Complainant's Spouse (“Spouse”). 2.3 The Complainant and Spouse are co-owners of a company (“the Company”). 2.4 The Complainant and Spouse are in the process of divorcing.

AND DEFAULT ORDER – Page 2 2.5 The Respondent has personal relationships with both the Complainant and the Spouse as well as a professional relationship with Spouse and the Company. 2.6 Spouse wanted to hire Respondent in her capacity as a CPA on an ongoing basis. Spouse wanted to pay Respondent for her assistance and asked her to send an invoice. 2.7 Respondent did send an invoice to Spouse as further detailed herein. 2.8 On January 20, 2025, Respondent sent an email which states: “[Spouse] asked that I return these documents to you for vendor set up. I am working with him as his CPA for the time being. Please let me know if there is anything else I can help you/him with.” 2.9 Respondent also stated in writing: “We will look at purchased [merchandise] delivered after year end for that accrual.” 2.10 Respondent sent text messages providing advice to Spouse regarding the financial management of the Company. 2.11 Respondent's text messages to the Spouse included language about padding inventory, payroll, and taxes. 2.12 In one text message, Respondent stated: “It will take thousands of dollars of forensic accounting and a very good CPA to find these amounts.” 2.13 In another text message, Respondent stated: “Give it to her – rip the client list and start a new competing company.” 2.14 In responding to the Board’s inquiries about the complaint, Respondent denied that she was acting as CPA for the Spouse or the Company, stating: “They’re not my clients.” And: “I filled out a W-4 for him [Spouse], that is it.” 2.15 Within days of responding to the Board’s inquiries, Respondent prepared an invoice addressed to the Spouse. The undated invoice featured Respondent’s firm’s header and was addressed to the Spouse for $2,800 for “Business & Tax Consulting.” 2.16 When asked about the invoice, Respondent said that the Complainant knew it was not an actual bill and would not be paid. Respondent went on to say: “My bill was more to show [the

AND DEFAULT ORDER – Page 3 Complainant] that the business will continue with or without her and that he [Spouse] will thrive after the divorce because she does very little.” 2.17 On August 22, 2025, Board staff mailed a Statement of Charges to Respondent’s address of record. 2.18 On September 23, 2025, Board staff emailed Respondent due to lack of response to the Statement of Charges. Respondent stated that she had not received the mail, and so staff provided a copy of the Statement of Charges by email. Board staff instructed Respondent to update her mailing address with the Board. 2.19 On September 29, 2025, after receiving the Statement of Charges, Respondent sent a threatening email to the Complainant in an attempt to get her to withdraw her Complaint: “Should you not retract your false claim against me, this cute little gem will be reported to your state board . . . Stay tuned for part two that will me [sic] my next move if you want to keep playing games.” 2.20 On September 30, 2025, in an email to the Board, Respondent stated that she no longer lives in Washington. Board staff advised her to update her mailing address with the Board. 2.21 On November 25, 2025, an Amended Statement of Charges was issued to the Respondent. It was sent by USPS mail and certified USPS mail to her address of record with the Board. A copy was sent by email on the same date. 2.22 On January 2, 2026, the Executive Director contacted Respondent to provide an additional 20 days to respond, because Respondent had indicated she would be on vacation in December. 2.23 On January 15, 2026, Respondent submitted an Answer to the Amended Statement of Charges and requested hearing. 2.24 Board staff confirmed with Respondent the address that was on file. Respondent did not request any changes. 2.25 On January 21, 2026, a Notice of Prehearing Conference was deposited into the United States Mail to Respondent’s address of record, providing the date and time for the conference and

AND DEFAULT ORDER – Page 4 stating that failure to appear would constitute a default. A copy was also sent to Respondent by email. 2.26 On January 26, 2026, the Notice of Prehearing Conference was returned to the Board as unable to be delivered. 2.27 The Prehearing Conference was held on January 29, 2026, at 1:00 p.m., as detailed in the Notice of Prehearing Conference. The Presiding officer waited 20 minutes for Respondent to appear. Respondent did not appear. III. CONCLUSIONS OF LAW Based on the Findings of Fact, the Board makes the following Conclusions of Law: 3.1 Based on Finding of Fact 2.1, the Washington State Board of Accountancy has jurisdiction over Respondent and the subject matter of the case pursuant to RCW 18.04.295. 3.2 Based on Finding of Fact 2.21, Respondent has been properly served by email and regular mail with the Amended Statement of Charges, template Answer to Amended Statement of Charges, and Notice of Opportunity to Defend pursuant to RCW 34.05.010(19). 3.3 Based on Finding of Fact 2.25, Respondent was properly served the Notice of Prehearing Conference via email and regular mail, which provided due notice of the date and time for the Prehearing Conference together with notice of a potential default for failure to appear at the Prehearing Conference. 3.4 Based on Finding of Fact 2.27, the Prehearing Conference was held on January 29, 2026, and Respondent failed to appear at the Prehearing Conference, which constitutes a default, resulting in the loss of Respondent’s right to a hearing. 3.5 Based on Findings of Fact 2.23 through 2.27, the Board is legally entitled to proceed to resolve the matter without further notice to, or hearing for the benefit of Respondent, except that a copy of this order shall be served upon Respondent pursuant to RCW 34.05.440. 3.6 Based on Findings of Fact 2.7 through 2.16, Respondent acted with dishonesty and deceit in communication with the Board in response to a complaint inquiry when she denied

AND DEFAULT ORDER – Page 5 representing Spouse as a CPA, which is a violation of WAC 4-30-042, and grounds for discipline under RCW 18.04.295(1). 3.7 Based on Findings of Fact 2.8 through 2.12, Respondent provided unethical advice on accounting matters which are acts discreditable to the profession and a violation of WAC 4-30-052, the AICPA Code of Professional Conduct 1.400.001, and WAC 4-30-048(2), which requires compliance with applicable professional standards, which includes the AICPA Code of Professional Conduct. 3.8 Based on Findings of Fact 2.7 through 2.16, Respondent failed to act with professional competence and professional care, which are violations of WAC 4-30-046(1)(a) and (b). 3.9 Based on Findings of Fact 2.7 through 2.12, Respondent failed to honor the public trust and demonstrate professionalism, which are violations of the AICPA Code of Professional Conduct 0.300.030.01, and therefore, a violation of WAC 4-30-048(2), requiring compliance with the AICPA Code of Professional Conduct. 3.10 Based on Finding of Fact 2.19, Respondent's actions constitute pressuring the Complainant to withdraw the Complaint cited herein by means of a wrongful threat to the Complainant's business/financial condition and personal relationships, which constitutes acts of extortion and blackmail and are grounds for discipline under RCW 18.04.295(5)(a)-(c), WAC 4-30-052, WAC 4-30-142(8), and the AICPA Code of Professional Conduct 1.400.100 through WAC 4-30-048(2), requiring compliance with the applicable AICPA Code of Professional Conduct. IV. FINAL ORDER Based upon the above Findings of Fact and Conclusions of Law, the Board hereby makes the following Order: Respondent’s CPA certificate and individual license to practice public accounting shall be suspended for six months and may not thereafter be reinstated until fines and costs are paid as ordered herein, whichever is later. 4.1 Respondent’s individual CPA license shall be suspended for six months.

AND DEFAULT ORDER – Page 6 4.2 Respondent shall pay a fine to the Board of fifteen thousand dollars ($15,000). 4.3 Respondent shall reimburse the investigative and legal costs of the Board of three thousand dollars ($3,000). 4.4 Payments shall be remitted to the Washington State Board of Accountancy at PO Box 9131, Olympia, WA 98507-9131 within 90 days of the service of this Order. 2.4 Any and all costs involved in complying with this order shall be borne by Respondent. V. APPEAL RIGHTS 5.1 Administrative Review: Pursuant to RCW 34.05.440(3), you have seven (7) days from the date that this Order was mailed to file a written motion with the Washington State Board of Accountancy requesting that this Order be vacated and stating the grounds relied upon. A motion to vacate can be filed by mailing or delivering it directly to the Washington State Board of Accountancy at: Board Clerk Washington State Board of Accountancy PO Box 9131 Olympia, WA 98507-9131 The filing of a motion to vacate does not stay the effectiveness of this Order and is not a prerequisite for filing a petition for judicial review pursuant to chapter 34.05 RCW. 5.2 Judicial Review: Proceedings for judicial review may be instituted by filing a petition in superior court according to the procedures specified in chapter 34.05 RCW, Part V, Judicial Review and Civil Enforcement. The petition for judicial review of this Order shall be filed with the appropriate court and served on the Board, the Office of the Attorney General, and all parties within thirty (30) days after service of this Order, as provided in RCW 34.05.542. 5.3 Service. This Order was served on you the day it was deposited in the United States mail. RCW 34.05.010(19). SERVED on the date of mailing this Order.

AND DEFAULT ORDER – Page 7 DATED this _____ day of ________________ 2026. WASHINGTON STATE BOARD OF ACCOUNTANCY _______________________________________ Brooke Stegmeier, Presiding Officer Presented by, Elizabeth Lagerberg ______________________________________ Elizabeth Thompson-Lagerberg WSBA #25159 Assistant Attorney General Attorney for Washington State Board of Accountancy CERTIFICATE OF SERVICE I certify that I mailed a copy of this document, postage prepaid, to all parties or their counsel of record. I certify under penalty of perjury, under the laws of the State of Washington, that the foregoing is true and correct. Dated: ______________ at: Olympia, WA By: ____________________________