2017 Peer Review Firm Terminations 


Effective January 2017:

Failure to complete a corrective action

The AICPA Peer Review Program terminated the following firms’ enrollment in the AICPA Peer Review Program for failure to cooperate. The firm did not complete corrective actions designed to remediate deficiencies identified in the firms’ most recent peer review.


     Nitchman & Company – Glendale, CA
     Joseph P. Costello CPA – Braintree, MA
     Michael A. Stello – Punxsutawney, PA
     Hunter, Farris, Mallett & Townsend, P. C. – Houston, TX
     Williams, CPA, LLC – Milwaukee, WI

Consecutive non-pass reports in system reviews

The AICPA Peer Review Program terminated the following firm’s enrollment in the AICPA Peer Review Program for failure to cooperate by failing to design a system of quality control, and/or sufficiently complying with such a system, that would provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects, such that the firm received consecutive pass with deficiency or fail reports.

     Ralph J. Hochman – Jacksonville, FL

Effective March 2017:

Failure to complete a corrective action

The AICPA Peer Review Program terminated the following firms’ enrollment in the AICPA Peer Review Program for failure to cooperate. The firm did not complete corrective actions designed to remediate deficiencies identified in the firms’ most recent peer review.

     Matt Foster & Associates, LLC
– Philipsburg, PA

     Shawn Washington Accountancy Corporation – Moreno Valley, CA

Effective May 2017:

Failure to complete an implementation plan:

The AICPA Peer Review Program terminated the following firm’s enrollment in the AICPA Peer Review Program for failure to cooperate. The firm did not complete an implementation plan designed to remediate findings identified in the firm’s most recent peer review.

      Burkhalter & Ryan, PC – Nashville, TN


Noncooperation related to omission or misrepresentation of information:

The AICPA Peer Review Program terminated the following firms’ enrollment in the AICPA Peer Review Program for failure to cooperate. The firm either omitted or misrepresented information that should have been provided to their peer reviewer relating to its accounting and auditing practice.

    
Kamil El-Deiry & Associates, CPA, PLLC – Melville, NY
    
Kenneth Cookler, CPA, PC – Jericho, NY

Effective June 2017:

Failure to correct deficiencies after corrective actions

The AICPA Peer Review Program terminated the following firm’s enrollment in the AICPA Peer Review Program for failure to cooperate. The firm did not correct peer review report deficiencies after consecutive corrective actions required by the peer review committee on the same peer review.

     J.A. Garrison & Co.
North Richland Hills, TX

Consecutive non-pass reports in system reviews

The AICPA Peer Review Program terminated the following firm’s enrollment in the AICPA Peer Review Program for failure to cooperate by failing to design a system of quality control, and/or sufficiently complying with such a system, that would provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects, such that the firm received consecutive pass with deficiency or fail reports. 

    
Patrick H. Young, C.P.A. (AAC) – Newhall, CA
 

 




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