In lieu of an investigation of alleged violations of the Codes of Professional Conduct of the AICPA and the New York State Society of CPAs (NYSSCPAs), Mr. Gold entered into a settlement agreement under the Joint Ethics Enforcement Program. Without admitting any misconduct, Mr. Gold, formerly of the firm Arthur Andersen LLP, was suspended for two years by the AICPA and NYSSCPAs for the period October 25, 2007 through and including October 24, 2009, as a result of his consent to the Securities and Exchange Commission (SEC) entering its October 25, 2007 Order Instituting Administrative Proceedings Pursuant to Rule 102(e) of the Commission’s Rules of Practice, Making Findings, and Imposing Remedial Sanctions, in connection with his performance of professional services for an SEC registrant for the fiscal year 2000. Mr. Gold was also directed by the AICPA and NYSSCPAs, to complete eight hours of continuing professional education. Without admitting or denying the SEC’s findings, Mr. Gold consented to his suspension from appearing or practicing before the SEC as an accountant. In addition, Mr. Gold, on October 16, 2007, agreed to settle the SEC’s civil injunction action against him and consented to (1) the entry of a permanent injunction enjoining him from violating Section 10(b) of the Securities Exchange Act of 1934 (“Exchange Act”) and Rule 10b-5 thereunder, and from aiding and abetting violations of Section 15(d) of the Exchange Act and Rules 12b-20 and 15d-1 thereunder; and (2) pay a civil monetary penalty in the amount of $100,000.