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    Off-Balance-Sheet Arrangements and Other Disclosures

    Article This Audit Committee Brief provides guidance on off-balance-sheet arrangements and other disclosures. This tool is intended to assist audit committee members in...
    Published on February 07, 2010

    Off Balance- Sheet Arrangements and Other Disclosures

    Article ...is important that the audit committee understand the nature and the reason for off-balance-sheet arrangements, and ensure that any such relationships are adequately disclosed. This tool is intended...
    Published on March 16, 2010

    Chisholm, Todd D. - Centerville, UT

    Disciplinary Actions Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Chisholm’s AICPA membership was terminated, effective May 10, 2011, in connection with the SEC denying Mr. Chisholm the privilege of appearing or practicing before the Commission as an accountant.
    Published on July 06, 2011

    Fardy, Thomas E. Andover, MA

    Disciplinary Actions As a result of a decision by a hearing panel of the Joint Trial Board, Mr. Fardy was admonished by the AICPA, effective September 4, 2013.
    Published on September 27, 2013

    Oberly, Frank - Oklahoma City, OK

    Disciplinary Actions As a result of an investigation of alleged violations of the Codes of Professional Conduct of the AICPA and Oklahoma Society of CPAs, Mr. Oberly, with the firm of Frank L. Oberly, CPA, Inc., entered into a settlement agreement under the Joint Ethics Enforcement Program, effective February 24, 2014.
    Published on April 03, 2014

    Szabo, Craig A. - Calabasas, CA

    Disciplinary Actions As a result of an investigation of alleged violations of the Codes of Professional Conduct of the AICPA, Mr. Szabo, of the Szabo Accountancy Corporation, entered into a settlement agreement under the Joint Ethics Enforcement Program, effective May 2, 2011.
    Published on July 06, 2011

    2011 Disciplinary Actions

    Disciplinary Actions January 2011 April 2011 July 2011  October 2011 Anderson, Traci J. Broullire, Joseph
    Published on February 07, 2013

    2010 Disciplinary Actions

    Disciplinary Actions Disciplinary actions for 2010.
    Published on February 04, 2013

    Allegretti, Anthony T. - North Providence, RI

    Disciplinary Actions As a result of an investigation of alleged violations of the Codes of Professional Conduct of the AICPA and the Rhode Island Society of CPA’s (RISCPA), Mr. Allegretti entered into a settlement agreement under the Joint Ethics Enforcement Program, effective September 27, 2011.
    Published on October 10, 2012

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