Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Ohle’s AICPA membership was terminated, effective December 8, 2011, because of a final judgment of conviction for a crime punishable by imprisonment for more than one year. Mr. Ohle was found guilty of violating Title 18, USC 371 Conspiracy to Defraud the United States and to Commit Wire Fraud; and Title 26, USC 7201 Tax Evasion.