Fischman, Myrna - New York, NY 

    As a result of an investigation of alleged violations of the Code of Professional Conduct of the AICPA, Ms. Fischman entered into a settlement agreement under the Joint Ethics Enforcement Program, effective December 16, 2012.

    Information came to the attention of the Ethics Charging Authority (“ECA”) (comprised of the Professional Ethics Executive Committee of the AICPA) alleging a potential disciplinary matter with respect to Ms. Fischman’s participation in the submission and approval of an unsubstantiated reimbursement request.

    After an investigation, Ms. Fischman was charged with violating the following rule of the AICPA Code of Professional Conduct:

    Rule 102 – Integrity and Objectivity as Supported by Interpretation 102-2 Conflicts of Interest
    Ms. Fischman failed to be free of conflicts of interest in connection with the submission of an unsubstantiated request for reimbursement to an organization in which she volunteered while serving in her capacity as an Executive Member of the respective organization.  Specifically, Ms. Fischman approved and participated in the submission of an unsubstantiated request to the organization for payment of the organization’s use of facilities at a university of which Ms. Fischman was also the accounting department chair.  

    In consideration of the ECA foregoing further investigation of Ms. Fischman’s conduct as described above and in consideration of the ECA foregoing any further proceedings in these matters, Ms. Fischman agrees as follows:

    a.    To waive her rights to a hearing under AICPA bylaws section 7.4.
    b.    To neither admit nor deny the above specified charges.
    c.    To comply immediately with professional standards applicable to the professional services she performs.
    d.    To have her membership in the AICPA suspended for two years.
    e.    That the ECA shall publish her name, the charges, and the terms of this settlement agreement.

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