Mark D. Laird and Laird and Associates PLLC Permanent Cease and Desist Order

WASHINGTON STATE BOARD OF ACCOUNTANCY

1. INTRODUCTION
   THIS MATTER arises out of the Statement of Charges and the Temporary Order to Cease and Desist (Temporary Order) issued by the Executive Director of the Washington State Board of Accountancy (hereinafter the Board) on May 30, 2025. The Statement of Charges and Temporary Order allege that Mark D. Laird (hereinafter Respondent) violated the provisions of Chapter 18.04 RCW. Respondent has failed to answer or otherwise respond to the Statement of Charges or the Temporary Order to Cease and Desist. THIS MATTER, having come before the Board upon the motion of Assistant Attorney General Elizabeth Lagerberg, Respondent having failed to answer or otherwise respond, the Board having reviewed the records herein and the Declaration of Executive Director Cindy A. Kay, and being advised on the premises, makes the following:

2. FINDINGS OF FACT
   2.1 Respondent, Mark D. Laird, held an individual CPA license in the state of Washington, issued on February 19, 2004. MARK D. LAIRD, Case No.: ACB-1579 LAPSED LICENSE NO. 24458 2.2 On July 1, 2022, Respondent's individual CPA license lapsed because Respondent did not FINDINGS OF FACT, CONCLUSIONS OF LAW, AND PERMANENT ORDER TO Individually and as owner of, submit a renewal application. CEASE AND DESIST (DEFAULT) LAIRD AND ASSOCIATES, PLLC DISSOLVED FIRM LICENSE NO. 5198 Respondent.

2.3 Respondent held a CPA firm license and was the owner of the CPA firm Laird and Associates, PLLC, license number 5198. The license was issued on November 5, 2008. 2.4 On October 6, 2022, the Board administratively dissolved Respondent's CPA firm license for failure to comply with the CPA firm ownership requirements which require an active CPA owner. 2.5 For good cause, an investigation was conducted into Respondent's use of the CPA title

after the lapse of the CPA license. The Board's investigator discovered evidence of

violations of chapter 18.04 RCW and chapter 4-30 WAC as further described herein. 2.6 On October 25, 2024, the Board received a complaint against Respondent and

Respondent's CPA firm. The complainant provided a picture of Respondent's business

card and a picture of the sign in front of his business, which both use the CPA title. These photos are enclosed as Exhibit 1. 2.7 The Board's investigator reviewed a photo of Respondent's business sign available through

Google Maps. The photo, captured July 2024, displayed the CPA title on Respondent's

sign. This photo is enclosed as Exhibit 2. 2.8 The Board mailed a letter of inquiry to Respondent requiring a response. No response was received. 2.9 Board staff additionally attempted to contact Respondent through the email and phone numbers that he registered with the Board. No response was received. 2.10 On May 30, 2025, the Board mailed Respondent a Statement of Charges and a Temporary Order to Cease and Desist use of the CPA title. A response was due by June 20, 2025. 2.11 No response was received.

1. CONCLUSIONS OF LAW From the foregoing Findings of Fact, the Board makes the following Conclusions of Law. 3.1 The Washington State Board of Accountancy has jurisdiction over Respondent and the subject matter of the case. RCW 18.04.295; RCW 18.04.305. 3.2 Service is completed when mail is properly stamped, addressed, and deposited in the United States mail to the last known address of the licensee. RCW 34.05.010(19). 3.3 Based on the above Findings of Fact, and Conclusions of Law, Respondent has been served with the Statement of Charges, Answer to Statement of Charges, Notice of Opportunity to Defend, and Temporary Order to Cease and Desist. 3.4 The failure of Respondent to file a request for a hearing in this matter within the time limit established by statute or agency rule constitutes a default, resulting in the loss of

Respondent's right to a hearing. 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. RCW 34.05.440. 3.5 Holding out to the public or assuming or using the designation "CPA" when not licensed, as described in Findings of Fact 2.1 through 2.7 above, is unlicensed practice and is a prohibited practice under RCW 18.04.345(2)(a). 3.6 Displaying or presenting a card or sign bearing the person's name in conjunction with the

words "certified public accountant" when not licensed, as described in Findings of Fact 2.1

through 2.7 above, constitutes prima facie evidence of false advertising pursuant to RCW 18.04.380. 3.7 Such conduct constitutes grounds for Board discipline under RCW 18.04.295 and chapter 18.04 RCW.

1. FINAL ORDER Based upon the above Findings of Fact and Conclusions of Law, the Board hereby makes the following Order: 4.1 Respondent shall immediately Cease and Desist from: 4.1.1 Holding out to the public or assuming or using the designation "certified public accountant" or "CPA" or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that Respondent is a certified public accountant. 4.1.2 Engaging in the display or presentation of a card, sign, advertisement, or other printed, engraved, or written instrument or device, bearing Respondent or

Respondent's business name in conjunction with the words "certified public

accountant" or any abbreviation thereof. 4.1.3 Performing or offering to perform attest services without a CPA license. Attest services are further described in RCW 18.04.025(1). 4.1.4 Signing, affixing, or otherwise associating Respondent's name or any trade or

assumed name used by Respondent or Respondent's business to any report

prescribed by professional standards. 4.2 Respondent shall also: 4.2.1 Not engage in the above activity so long as Respondent and/or Respondent's business has neither applied for nor obtained licensure nor met the requirements of Chapter 18.04 RCW; and 4.2.2 Application for licensure shall not be granted unless and until Respondent has first:

1. Paid a fine in the amount of $6,000;

2. Reimbursed the Board in the amount of $2,500 for legal and investigative costs;

3. Paid all other costs incurred by the Board in enforcing this Order.
   4.2.3 Respondent shall be responsible for all costs, expenses, fees and/or tax consequences incurred by Respondent in complying with this Order. 4.3 Effective. This Order takes effect immediately upon being signed by the Board pursuant to RCW 34.05.473.

4. APPEAL RIGHTS
   5.1 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. Within thirty (30) days, the petition for judicial review of this Order shall be filed with the appropriate court, served on the Board at Washington State Board of Accountancy P.O. Box 9131 Olympia, WA 98507-9131 And served on the Office of the Attorney General at Washington State Office of the Attorney General P.O. Box 40110 DATED this _____ day of ________________ 2025. WASHINGTON STATE BOARD OF ACCOUNTANCY _______________________________________ Tonia Campbell, CPA Chair

Presented by, ______________________________________ Elizabeth Lagerberg, WSBA #25159 Assistant Attorney General Attorney for Washington State Board of Accountancy