Smartt, Heather S. – Helena, AL 

Under the automatic disciplinary provisions of the Institute’s bylaws, Ms. Smartt’s AICPA membership was terminated, effective June 5, 2014, in connection with the disciplinary action taken by the Alabama State Board of Public Accountancy. Specifically, the state board revoked Ms. Smartt’s CPA certificate for failing to respond to the Board’s communication.


© 2017 Association of International Certified Professional Accountants. All rights reserved.