Suddeth, Nathan M. – Pittsburgh, PA 


    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Suddeth’s AICPA membership was suspended for two years, effective October 29, 2013, in connection with disciplinary action taken by the Public Company Accounting Oversight Board.  Specifically, the PCAOB barred Mr. Suddeth from being an associated person of a registered public accounting firm with the right to file a petition for Board consent to associate with a registered public accounting firm after two years from the date of the Order. The PCAOB’s decision was a result of its findings that Mr. Suddeth violated PCAOB rules and auditing standards by creating and improperly backdating certain audit work papers in connection with a Board inspection.



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