Hotz, Dale A. – Harpers Ferry, WV 

    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Hotz’ AICPA membership was suspended for two years, effective November 13, 2012, in connection with the Public Company Accounting Oversight Board’s (PCAOB) disciplinary action. Specifically, the PCAOB barred Mr. Hotz 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, for violating PCAOB rules and auditing standards in connection with the improper creation, addition, alternation and/or backdating of audit documentation prior to a Board inspection.

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