Brown, Nancy L. - Miami, FL 


    Under the automatic disciplinary provisions of the Institute’s bylaws, Ms. Brown was suspended from membership in the AICPA for three years, commencing January 20, 2011, which was the effective date of the Securities and Exchange Commission’s disciplinary action. Specifically, the SEC denied Ms. Brown the privilege of appearing or practicing before the Commission as an accountant with the right to apply for reinstatement after three years from the date of the SEC’s Order. This decision was based on the SEC’s findings that Ms. Brown engaged in improper professional conduct during the audit of a Company’s 2007 financial statements.



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