Kujawa, Steven – Ashley, IL 

    As a result of an investigation of alleged violations of the Code of Professional Conduct of the AICPA, Mr. Kujawa entered into a settlement agreement under the Joint Ethics Enforcement Program, effective April 25, 2013.

    Information came to the attention of the Ethics Charging Authority (“ECA”) (comprised of the AICPA Professional Ethics Executive Committee) alleging a potential disciplinary matter with respect to Mr. Kujawa’s performance of professional services in an engagement to issue an audit report on the financial statements of a town when he may not have been independent from the town. After an investigation, Mr. Kujawa was charged with violating the following rule of the AICPA Code of Professional Conduct:

    Rule 101 – Independence as supported by Interpretation 101-1C and Interpretation 505-2
    Mr. Kujawa jointly controlled a separate accounting firm with the Treasurer of an attest client, causing the Treasurer of the attest client to be simultaneously associated with the attest client and the separate accounting firm during the period of professional engagement.

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

    a.   To waive his 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 
            he performs;            
    d.   To be suspended by the AICPA for a period of one year;
    e.   To successfully complete the continuing professional education course entitled “Professional Ethics:
            TheAICPA Comprehensive Course” with a grade of 90% or better;
    f.    To submit evidence of satisfactory completion within the suspension period;
    g.   That the ECA shall publish his name, the charges, and the terms of this agreement; and
    h.   That the ECA shall monitor his compliance with the terms of this settlement agreement and initiate
            an investigation where the ECA finds there has been noncompliance.

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