Follow up to Rumford's hiring Unqualified people

Former Town of Rumford Auditor Harold Blake Fined $7,500 License Immediately Revoked

Candice Casey

Maine Board of Accountancy Decision-Disciplinary Action Complaint #2010-ACC-6570

Rumford, Maine-Former Rumford Town Auditor Harold A. Blake has been fined $7,500 and ordered to pay $911.25 in hearing costs and his license immediately revoked stemming from complaints involving his representing himself as properly licensed to perform audits for Rumford in 2009 and Monhegan in 2006, 2007, and 2008.  Still outstanding is the most recent complaint concerning his representing himself as properly licensed to perform the Rumford Town Audit signed August 24, 2010.

The Board of Accountancy made the following Conclusions of Law.

Based on the above specific findings of fact and the additional evidence in the record not specifically referred to herein, and for all the reasons indicated on the record at hearing, and its experience and training, the Board voted 3-0 that Harold Blake violated the following provisions of law as cited in the Notice of Hearing:

C) 10 M.R.S.A. § 8003 (5-A)(A)(6), engaging in any activity requiring a license under the governing law of the Board that is beyond the scope of acts authorized by the license held by working on the Monhegan Plantation audits for the 2006, 2007 and 2008 years, or by holding out to the client that Harold Blake and his firm were available to work on the audits, after February 18, 2009 when the firm, "Harold J. Blake, CPA" no longer held a firm license from the Board pursuant to 32 M.R.S.A. § 12252;

 D) 10 M.R.S.A. § 8003 (5-A)(A)(6), by engaging in any activity requiring a license under the governing law of the Board that is beyond the scope of acts authorized by the license held by signing the Town of Rumford audit report, dated November 9,2009, when the firm, "Harold J. Blake, CPA" had not held a firm license from the Board pursuant to 32 M.R.S.A. § 12252 after February 18, 2009;

 G) 10 M.R.S.A. § 8003 (5-A)(A)(2), any violation of an applicable code of ethics or standard of practice while engaged in the practice of public accountancy by violating Board Rules, Chapter 8, Principle 3, (Integrity) by the conduct found above;

 J) 10 M.R.S.A. § 8003 (5-A)(A)(2), any misconduct while engaged in the practice of public accountancy by working on the Monhegan Plantation audits for the 2006, 2007 and 2008 years, or by holding out to the client that Harold Blake and his firm were available to work on the audits, after February 18, 2009 when the firm, "Harold J. Blake, CPA" no longer held a firm license from the Board pursuant to 32 M.R.S.A. § 12252;

K) 10 M.R.S.A. § 8003 (5-A)(A)(2), any misconduct while engaged in the practice of public accountancy by signing the Town of Rumford audit report, dated November 9,2009, when the firm, "Harold J. Blake, CPA" had not held a firm license from the Board pursuant to 32 M.R.S.A. § 12252 after February 18, 2009;
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L) 10 M.R.S.A. § 8003 (5-A)(A)(10) by failing to provide the signature pages for audits signed by Harold Blake between February 18, 2009 for any entity or on behalf of any firm as requested in the above referenced complaint letter from Cheryl Hersom;

M) 32 M.R.S.A. § 12273-A (4) dishonesty or fraud in the practice of public accountancy by the conduct found above;

N) 32 M.R.S.A. § 12273-A (5) performance of any fraudulent act while holding a license issued by the Board by the conduct found above; and/or

 0) 32 M.R.S.A. § 12273-A (6) any conduct reflecting adversely upon the licensee's fitness to engage in the practice of public accountancy by the conduct found above.


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