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client or at a client meeting, and prepared the client's tax
return based on the written materials provided by that client and
any supplemental information that Mr. Dennett received from the
client in answer to his questions; or (3) Mr. Dennett met with
the client, received written materials from the client at that
meeting, and, as a result of the meeting and the written materi-
als, prepared a draft of the client's tax return either at that
meeting or at a later time.
In addition to his accounting practice, Mr. Dennett was
elected annually for approximately 33 years to the position of
school treasurer for the town of Hampton. For 22 of those years,
Mr. Dennett was elected to the position of treasurer (town
treasurer) for the town of Hampton. Throughout the period from
1981 until around 1991, Mr. Dennett, as town treasurer, worked
with Janet C. LaPlante (Ms. LaPlante). Ms. LaPlante, who had
graduated from high school and attended two years of college, was
the head bookkeeper for the town of Hampton during that period
and thereafter until around 1993. Throughout the period during
which Ms. LaPlante was head bookkeeper for the town of Hampton,
she was not an accountant.
As town treasurer, Mr. Dennett was required to prepare and
provide Ms. LaPlante with monthly treasurer's reports (trea-
surer's reports). Those reports, which were due on the tenth of
every month, reflected the total amounts received and paid by the
town of Hampton during the month covered by the report and the
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