Clark, Carolyn – Peoria, AZ 

    Under the automatic disciplinary provisions of the Institute’s bylaws, Ms. Clark was admonished, effective September 5, 2013, in connection with the disciplinary action taken by the Arizona State Board of Accountancy. Specifically, the state board placed Ms. Clark on probation for twelve months and directed that she complete sixteen hours of CPE for failing to adequately perform analytical review procedures; and failing to adequately plan and supervise an independent contractor while performing reviewed financial statement services for an irrigation district.

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