Dick, Melvin - Sagle, ID 

    In lieu of an investigation of alleged violations of the Codes of Professional Conduct of the AICPA and the Colorado Society of CPAs, Mr. Dick entered into a settlement agreement under the Joint Ethics Enforcement Program.  Without admitting or denying any misconduct, Mr. Dick, formerly of the firm Arthur Andersen LLP, was admonished by the AICPA and Colorado Society of CPAs, effective August 1, 2013, as a result of the Securities and Exchange Commission (SEC) entering its April 14, 2008 Order Instituting Public Administrative Proceedings Pursuant to Rule 102(e) of the SEC’s Rules of Practice, Making Findings, and Imposing Remedial Sanctions in connection with his performance of professional services for a public company for the year ending December 31, 2001. Without admitting or denying the SEC’s findings, Mr. Dick consented to his suspension from appearing or practicing before the SEC as an accountant with the right to request reinstatement after four years.

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