Winkel, Richard – Portland, OR 

    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Winkel was admonished, effective February 26, 2014, in connection with the disciplinary action taken by the Oregon State Board of Accountancy. Specifically, the state board directed that Mr. Winkel pay a civil penalty for failing to expand audit testing of accounts receivable, accounts payable, and for failing to adequately document audit procedures.

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