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´╗┐Martinez CPA label misused in Illinois

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The use of "certified public accountant" to describe Pedro Martinez in a 2008 Chicago Public Schools financial report has come under renewed scrutiny.Martinez was relieved of his duties as Washoe County School District superintendent last week after accusations that he'd improperly represented himself as a CPA. The Washoe County School Board of Trustees, meanwhile, asked him on Thursday to return to work Martinez has yet to formally reply to the request.A Fact Checker story in yesterday's Reno Gazette Journal quoted Russ Friedewald, executive director of the Illinois Board of Examiners, as saying of Martinez, "Yes, he can call himself a certified public accountant."FACT CHECKER: Is Pedro Martinez a CPA?Friedewald has clarified that statement.In a Thursday email, he wrote, "Mr. Martinez could call himself a CPA in 1992, but the law changed sometime in the early 2000s. I believe it was 2004. CPAs at that time (who) did not hold a public accounting license had to register in order to continue calling themselves CPAs."His agency's website currently lists Martinez as a certified public accountant, with a status of "certified." That agency tests and approves CPAs.The Department of Financial and Professional Regulation now oversees CPAs in Illinois. It said via email Thursday from spokesperson Susan Hofer:"Under the Illinois Public Accounting Act, effective October 1, 2006, individuals must hold either a license or registration with the Department of Financial and Professional Regulation to use the title 'CPA.' Between 2006 and 2012 individuals that held a certificate from the Illinois Board of Examiners could apply for a registration. A review of department records has failed to locate a registration or license issued to a person with the name 'Pedro Martinez'."Illinois had a two tier system where people who were not licensed CPAs but merely registered CPAs this was Martinez's situation could call themselves a "certified public accountant."The University of Illinois, which issued the certificate to Martinez in 1992 along with the Illinois Board of Examiners, has said that the intention at the time was the CPA designation could be used for a lifetime.Martinez said in an interview that he fulfilled the requirements of getting licensed education, exam and one year of Puma Basket Platform Pink real world accounting experience (he had four) but did not get licensed as his career moved away from accounting and toward Puma Ignite Vs Adidas Boost

me misrepresent myself.' I don't remember that (law change). I was more concerned with the operations of the school. It was a $5 billion operation going through a lot of reforms. For me, (the CPA change) wasn't a high priority. Nobody was calling me saying 'Hey, you need to pay attention because they're changing the law.' "Martinez referred to himself as a certified Puma Fenty Black Leather

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public accountant in an interview when he applied for the Washoe superintendent's job in 2009.Heath Morrison was hired instead. When Martinez applied again in 2012 after Morrison's departure, he said he did not refer to himself as a CPA in interviews and did not mention being a CPA in his resum. He added that he does not refer to himself as a CPA on business cards, letterhead or in correspondence and that he has been careful to never refer to himself as a licensed CPA.In two places on the Washoe County School District's website where a biography is given of Martinez, it says, "He is a certified public accountant and holds a bachelor's degree in accounting from the University of Illinois at Urbana Champaign and a master's degree with highest honors in business administration from DePaul University."Nevada Revised Statute 628.450 addresses the unlawful use of the designation "certified public accountant" or "CPA." It says a person shall not use those designations unless he or she has received a CPA certificate and holds a "live permit" in this state.

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education."The mistake I made then was not going through the grandfathering process (to switch from being a registered CPA to a licensed CPA in Illinois), but there still wasn't with any intention to exhibit myself as a licensed CPA there was never that purpose," he said.The resum he submitted when applying for the Washoe superintendent's job in 2012 says he was director of finance and technology from 1995 to 2003 for the Archdiocese of Chicago one of the largest Catholic school systems in the nation with a budget of $300 million.It also says he held the positions of budget director and chief financial officer during the years 2003 to 2009 for Chicago Public Schools, with a $5.2 billion operating budget serving 409,000 students.This is where CPA talk gets troublesome because of the Illinois law change. In an annual financial report for the Chicago district dated Dec. secretary of education.Martinez's bio in that document says, "He is a Certified Public Accountant, and was also an Audit Manger (sic) at Deloitte Touche and Price Waterhouse Coopers."According to the Illinois Board of Examiners and the Illinois Department of Financial and Professional Regulation, he should've stopped using the CPA designation 26 months earlier.Martinez said that bio likely was carried over from when he started with the Chicago district in 2003.The bio was updated between the 2007 and 2008 financial reports to include that Martinez had received a master's degree in business administration from DePaul University in 2006.Martinez said, "I guess I wasn't paying attention to it. It would've been a normal process: 'Hey, we're putting out our financial statements and we're updating our officer bios.' "This transition was big news in the Illinois accounting world because it clarified who could call themselves a CPA so there would be less confusion among the public about who was licensed to attest to the accuracy of financial statements and who wasn't."During this period in Chicago, I guess for me, I didn't really prioritize or pay attention (to changes in CPA licensing) because I frankly wasn't in the profession anymore," Martinez said."It wasn't like there was any intentional thing of 'Let Puma Heart Patent Trainers

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