Formal Complaint to the Texas State Board of Public Accountancy Regarding Whitley Penn LLP

Matthew T. Cone
Houston, TX 77024
Matt@MatthewTCone.com
Date: November 18, 2025

Enforcement Division
Texas State Board of Public Accountancy
505 E. Huntland Drive, Suite 380
Austin, TX 78752-3757

Re: Complaint Against Whitley Penn LLP for Professional Misconduct in Auditing Practices Related to Spring Branch Independent School District (SBISD)

Dear Enforcement Division:

I am filing this complaint against Whitley Penn LLP, a licensed CPA firm in Texas, for potential violations of the Texas Public Accountancy Act (Occupations Code, Chapter 901) and TSBPA Rules (Texas Administrative Code, Title 22, Part 22, Chapters 501–527), including negligence, incompetence, failure to exercise due professional care, and lack of skepticism in audit services for public entities. As a taxpayer in the Spring Branch ISD community and an advocate for district integrity (detailed on matthewtcone.com), I have documented patterns of election-law noncompliance and governance concerns involving SBISD trustees and insiders that Whitley Penn, as the district’s long-term auditor, appears not to have addressed in published audit conclusions — raising questions about whether financial mismanagement or misuse of public funds went unexamined.

Respondent details

• Firm name: Whitley Penn LLP
• Address: 8343 Douglas Avenue, Suite 400, Dallas, TX 75225 (main office; multiple Texas locations)
• Phone: (214) 393-9300
• License: Registered CPA firm in Texas (TSBPA Firm License #F-0193)
• Key individuals: Nathen McEown (CEO), and audit partners involved in public sector / SBISD work

Description of complaint

Whitley Penn LLP has served as the external auditor for Spring Branch Independent School District (SBISD) since at least 2015, issuing annual unmodified (“clean”) opinions on the district’s financial statements, including the fiscal year ended June 30, 2024. During the SBISD Board meeting on November 17, 2025, Whitley Penn presented their audit findings, claiming no material weaknesses, significant deficiencies, or internal control issues. Trustees, including David Slattery, praised the firm, and Assistant Superintendent Christine Porter described them as “the best of the best,” noting long-term use. However, this clean bill of health ignores a broader context of documented election-law and governance concerns within SBISD that could involve financial irregularities — areas where auditors must apply professional skepticism.

I request TSBPA investigate whether Whitley Penn failed to apply adequate professional skepticism, test for risks in governance and compliance, or identify red flags in SBISD’s finances tied to the following documented issues (sourced from defamation litigation, TEC process, public records, and published advocacy):

1. David Slattery’s alleged election-law ties and SaveSBISD. As SBISD Trustee (Position 3), David Slattery has been implicated through involvement with SaveSBISD, an unregistered political committee. Subpoenaed records from the 2024 defamation lawsuit (Matthew Cone v. John Doe, Cause No. 2024-52944, 189th Judicial District, Harris County, Texas) show collaboration with Brian Muecke in smear tactics, including unreported campaign activities. If district funds or resources were used in related activities, audits should have flagged compliance risks or control weaknesses. They did not.
2. Collaboration with Brian Muecke and illegal PAC operations. Brian Muecke (former Mayor of Hedwig Village and SBISD School Finance Advocacy Team co-chair) ran SaveSBISD as an illegal PAC since June 2021, flouting Texas Election Code §§ 252.001, 253.031, and 255.001. Financial records show Muecke funded activities (yard signs, text blasts to more than 5,000 voters) via credit card from 2021–2024, unreported to TEC. He enlisted Slattery, Jessica Colon, Ashley Zahn, and Emily Sperandio in related efforts. As SFAT co-chair, Muecke leveraged an official district-adjacent role and insider access. Audio and public accounts describe attempts to use confidential information to pressure trustees. Furthermore, Muecke’s wife, Jeannette Muecke, serves on the SBISD Bond Oversight Committee, monitoring over $1.3 billion in bonds — creating conflict risks auditors should scrutinize for governance and related-party implications. Whitley Penn issued a clean opinion without public emphasis on such risks.
3. Texas Ethics Commission investigation. On June 2, 2025, TEC complaint SC-32505243 was filed against Muecke and SaveSBISD. The probe could reveal wider involvement of trustees, operatives, and administrators. Evidence of obstruction includes efforts to block a February 28, 2025 subpoena for phone records. A preliminary review hearing was scheduled for December 10, 2025. Ongoing ethics risk is material to governance assessment.
4. Trustee Courtney Anderson and alleged leak of privileged information. As SBISD Vice President and Trustee (Position 1), Courtney Anderson, along with other board leadership, is alleged to have leaked privileged communications between a board member and Superintendent Jennifer Blaine — including reading or sharing information in a private parent meeting to influence votes, with the same information passed to Muecke and Sperandio. These actions raise Open Meetings Act and misuse-of-office concerns and signal internal control failures over confidential information — risks auditors should assess.

This pattern is exacerbated by Whitley Penn’s public history of serious deficiencies elsewhere, including an $8.5 million settlement in the GWG Holdings bankruptcy matter (U.S. Bankruptcy Court, Southern District of Texas, Case No. 22-90032) involving allegations related to audit failures, and prior PCAOB inspection findings. Additionally, reports indicate SBISD administration admitted to spending 2025 bond funds without board approval — systemic authorization weaknesses that should inform risk assessment.

Date of incidents

Ongoing since at least 2015 (SBISD audits); election violations 2021–2024; TEC probe June 2025; GWG settlement June 2025; board audit presentation November 17, 2025. I have not engaged Whitley Penn as a client; this is filed in the public interest.

Attachments (as filed / available for agency review)

• Texas Ethics Commission complaint materials regarding Brian Muecke (SC-32505243)
• Roster materials showing Jeannette Muecke on the Bond Oversight Committee

I request TSBPA investigate Whitley Penn’s compliance with applicable standards (e.g., GAAS) in SBISD audits, including testing for governance risks tied to these matters, and take action appropriate to protect public funds. Please update me on status at Matt@MatthewTCone.com.

Sincerely,
Matthew T. Cone

Published here as part of the permanent public record. In the fight for transparency and accountability.