2011 Disciplinary Actions 


    January 2011
    April 2011
    July 2011
     October 2011
    Anderson, Traci J.
    Broullire, Joseph
    Hozie Stephen
    Hulse, Larry E.
    Imhoff, Randall D.
    Kenneally, David N.
    Merkley, Kendall G.
    Price, Anthony J.
    Rainey, Esther
    Riddle, Mark S.
    Stapleton, Gary D.
    Steiner, Robert A.
    Studer, Michael T.
    Tay, Patti Hsu
    Zelcer, Moishe
    Bassman, Robert T.
    Becker, Stuart
    Bowers, David A.
    Castellanos, Elias S.
    Cheatham, David T.
    Denney, Quinten M.
    Dulock, Fred B.
    Ferris, James F. Jr.
    Freeman, Lewis B.
    Funderburgh, Lee L. Jr.
    Gladstein, Stuart D.
    Hubbard, Murphy M.
    Irwin, Lawrence B.
    Kase, Randal L.
    Katz, Harold A.
    Kingery, James W.
    Lansford, Paul A.
    Morris, M. Jackson
    Mulcahey, Michael C.
    Notaris, Antonio F.
    O’Donnell, Lawrence A.
    Pulaski, Marilynn F.
    Rovito, John J.
    Thompson, Pamela J.
    Yamagata, Kerry
    Adams, James S.
    Brown, Nancy L.
    Canahai, Sophia
    Cannon III, William B.
    Chisolm, Todd D.
    Crane, James T.
    Dick, Rollin M.
    Dohan, Steven, H.
    Drogin, Michael R.
    Gartner, Gerald
    Goslee, Dwight J.
    Hanni, Steven M.
    Johnson, G. Victor
    Johnson, Jeffrey
    Kline, Joanne
    Litzinger, Tracy Y.
    Miller, Richard J.
    Mody, Yatin D.
    Newman, Todd
    Ohendalski, Richard S.
    Saiz, Thomas J.
    Schuyler, John B.
    Szabo, Craig A.
    Wehmhoff, James C.
    Bogdanoff, Richard
    Cannon, William B.
    Chambers, Wayne D.
    Dwyer, John W.
    Finder, Seymour
    Golden, Larry R.
    Goode, Elaine
    Gordon, Jr., Eldridge E.
    Johnson, Jay C.
    Larson, Charles B.
    Sanders, Berta M.
    Seda, Michael A.
    Shapiro, Jay J.
    Smith, Julie DiAnn
     

    April 2011

    In lieu of an investigation of alleged violations of the Codes of Professional Conduct of the AICPA and/or state CPA societies, the following ethics case has been resolved by settlement agreement under the Joint Ethics Enforcement Program:

    Member

    Pamela J. Thompson of Phoenix, Arizona, effective December 9, 2010
    On December 19, 2007, without admitting or denying the findings, Ms. Thompson entered into a Securities and Exchange Commission (SEC) Offer of Settlement in settlement of the SEC’s allegations that she violated Sections 5(a), 5(c), 17(a)(2), and 17(a)(3) of the Securities Act and Section 17A of the Exchange Act and Rule 17Ac2-1 thereunder in connection with her role as outside chief financial officer and consultant for a Company during the attempted reverse merger of that company with an SEC registrant. Ms. Thompson was ordered to cease and desist from committing or causing any violations and any future violations of the above sections. She was also barred from association with any transfer agent, with the right to reapply for association after three years to the appropriate self-regulatory organization, or if there is none, to the Commission. Finally, she was ordered to pay disgorgement of $7,632 and prejudgment interest of $830.82 to the United States Treasury.

    Agreement
    In consideration of the ECA foregoing a full investigation of Ms. Thompson’s conduct as described above and in consideration of the ECA foregoing any further proceedings in this matter, Ms. Thompson agrees as follows:
    1. To waive her rights to a hearing under section 7.4 of the AICPA bylaws;
    2. To neither admit nor deny the allegations of the complaint;
    3. To be terminated from membership in the AICPA; and
    4. That the ECA shall publish her name and the terms of this settlement agreement as written herein.


    Robert T. Bassman of Troy, Michigan
    In lieu of an investigation of alleged violations of the Codes of Professional Conduct of the AICPA and the Michigan Association of CPAs, Mr. Bassman entered into a settlement agreement under the Joint Ethics Enforcement Program. Mr. Bassman was suspended from membership in the AICPA and the Michigan Association of CPAs for a period of two years effective February 8, 2011, as a result of his consent to the entry of an Order Instituting Public Administrative Proceedings Pursuant to Rule 102(e) of the Security and Exchange Commission’s Rules of Practice, Making Findings, and Imposing Remedial Sanctions in connection with his conduct as assistant controller and controller of a public company. Without admitting or denying the findings, Mr. Bassman was ordered to pay disgorgement of $35,000 and was suspended from appearing before the SEC as an accountant with the right to apply for reinstatement after three years.



    Stuart Becker of New York, New York
    As a result of an investigation of alleged violations of the Codes of Professional Conduct of the AICPA, and New York State Society of Certified Public Accountants (NYSSCPA), Mr. Becker entered into a settlement agreement under the Joint Ethics Enforcement Program, effective March 8, 2011.

    Information came to the attention of the Ethics Charging Authority (“ECA”) (comprised of the AICPA Professional Ethics Executive Committee and the NYSSCPA Professional Ethics Committee) alleging a potential disciplinary matter with respect to Mr. Becker’s untimely filing of the payroll tax returns for his firm.

    After an investigation, Mr. Becker was charged with violating the following rule of the AICPA, and the NYSSCPA Codes of Professional Conduct:

    Rule 501 – Acts Discreditable, as supported by Interpretation 501-7 Failure to file tax return or pay tax liability

    Stuart Becker failed to take measures to ensure that proper internal controls were in place, which led to the untimely filing of payroll tax returns and/or untimely remittance of payroll taxes that were withheld from employees.

    Agreement
    In consideration of the ECA forgoing any further proceedings in this matter, Mr. Becker agrees as follows:

    1. To waive his rights to a hearing under the Bylaws of the AICPA Bylaw Section 7.4 and NYSSCPA Bylaws Section XII.14;
    2. To neither admit nor deny the charges specified above;
    3. To comply immediately with professional standards applicable to the professional services he performs;
    4. To agree to have his membership in the AICPA and NYSSCPA suspended for two years;
    5. To successfully complete the 8 hour self-study course, Professional Ethics: AICPA’s Comprehensive Course, with a grade of 90% or above and provide evidence of successful completion within one year of the date of issuance of this settlement agreement, (e.g., attendance sheets, course completion certificates);
    6. That the ECA shall publish his name and the terms of this settlement agreement;
    7. That the ECA shall monitor compliance with the terms of this settlement agreement and initiate an investigation, where the ECA finds there has been noncompliance.

    Murphy M. Hubbard of Springfield, Missouri
    As a result of a decision by a hearing panel of the Joint Trial Board, Mr. Hubbard’s AICPA membership was terminated, effective December 30, 2010. Mr. Hubbard was found guilty of violating AICPA Bylaw 7.4.6 by failing to cooperate with the Ethics Charging Authority in an investigation of his professional conduct.

     


     

    Lawrence B. Irwin of Schaumburg, Illinois
    As a result of a decision by a hearing panel of the Joint Trial Board, Mr. Irwin’s AICPA membership was terminated, effective December 30, 2010. Mr. Irwin was found guilty of violating AICPA Bylaw 7.4.6 by failing to cooperate with the Ethics Charging Authority in an investigation of his professional conduct.

     


     

    Michael C. Mulcahey of Port Allegany, Pennsylvania
    As a result of a decision by a hearing panel of the Joint Trial Board, Mr. Mulcahey’s AICPA membership was terminated, effective December 30, 2010. Mr. Mulcahey was found guilty of violating AICPA Bylaw 7.4.6 by failing to cooperate with the Ethics Charging Authority in an investigation of his professional conduct.

     


     

    M. Jackson Morris of Troy, Michigan
    As a result of a decision by a hearing panel of the Joint Trial Board, Mr. Morris’ AICPA membership was terminated, effective March 31, 2011. Mr. Morris was found guilty of violating AICPA Bylaw 7.4.6 by failing to cooperate with the Ethics Charging Authority in an investigation of his professional conduct.

     


     

    Lawrence A. O’Donnell of Aurora, Colorado
    As a result of a decision by a hearing panel of the Joint Trial Board, Mr. O’Donnell’s AICPA membership was terminated, effective December 30, 2010. Mr. O’Donnell was found guilty of violating AICPA Bylaw 7.4.6 by failing to cooperate with the Ethics Charging Authority in an investigation of his professional conduct.

     



     

    David A. Bowers of Trussville, Alabama
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Bowers’ AICPA membership was terminated, effective March 3, 2011, following revocation of his CPA certificate by the Alabama State Board of Public Accountancy in connection with his conviction of the felony offense of Theft of Property in the First Degree.

     


     

    Elias S. Castellanos of Coral Gables, Florida
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Castellanos’ AICPA membership was terminated, effective December 23, 2010, because of a final judgment of conviction for a crime punishable by imprisonment for more than one year. Mr. Castellanos pled guilty to violating Title 18, U.S.C. Section 666(a)(1)(A), Theft Concerning Programs Receiving Federal Funds.

     


     

    David T. Cheatham of Stephenville, Texas
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Cheatham’s AICPA membership was terminated, effective December 23, 2010, because of a final judgment of conviction for a crime punishable by imprisonment for more than one year. Mr. Cheatham pled guilty to charges of theft.

     


     

    Quinten M. Denney of Parkville, Missouri
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Denney’s AICPA membership was terminated, effective December 23, 2010, following revocation of his CPA certificate by the Missouri State Board of Accountancy for violating state board statues in connection with his plea of guilty to a felony charge of theft.

     


     

    Fred B. Dulock of Waco, Texas
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Dulock’s AICPA membership was terminated, effective December 23, 2010, following revocation of his CPA certificate by the Texas State Board of Public Accountancy for violating the terms and conditions of an Agreed Consent Order that he entered into with the state board.

     


     

    James F. Ferris, Jr. of Collinsville, Illinois
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Ferris’ AICPA membership was terminated, effective March 3, 2011, following revocation of his CPA certificate by the Missouri State Board of Accountancy for failing to enroll in peer review and for failing to respond to the Board’s communications.

     


     

    Lewis B. Freeman of Ft. Lauderdale, Florida
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Freeman’s AICPA membership was terminated, effective January 24, 2011, because of a final judgment of conviction for a crime punishable by imprisonment for more than one year. Mr. Freeman pled guilty to violating Title 18, U.S.C. Section 1349, Conspiracy to Commit Mail Fraud.

     


     

    Lee L. Funderburgh, Jr. of Houston, Texas
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Funderburgh’s AICPA membership was terminated, effective January 24, 2011, because of a final judgment of conviction for a crime punishable by imprisonment for more than one year. Mr. Funderburgh was found guilty of violating Title 26, U.S.C. Section 7206(2), Aiding and Assisting in the Preparation and Presentation of False Tax Returns.

     


     

    Stuart D. Gladstein of Los Angeles, California
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Gladstein was suspended from membership in the AICPA for three years, commencing October 29, 2010, which was the effective date of his probation period imposed by the California Board of Public Accountancy for his actions in submitting to the Board unsubstantiated CPE records; using them for the basis of his license renewal; practicing accounting without a valid license, and for failing to register his Firm with the state board for over eight years.

     


     

    Randal L. Kase of New York, New York
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Kase’s AICPA membership was terminated, effective November 29, 2010, because of a final judgment of conviction for a crime punishable by imprisonment for more than one year. Mr. Kase pled guilty to violating Title 18, U.S.C. Section 510, Forging Endorsements on Treasury Checks of the United States and Title 18, U.S.C. Section 1341, Frauds and Swindles.

     


     

    Harold A. Katz of Scotch Plains, New Jersey
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Katz’ AICPA membership was terminated, effective March 3, 2011, because of a final judgment of conviction for a crime punishable by imprisonment for more than one year. Mr. Katz pled guilty to violating Title 18, U.S.C. Section 371, Conspiracy to Commit Wire Fraud.

     


     

    James W. Kingery of Lubbock, Texas
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Kingery’s AICPA membership was terminated, effective December 23, 2010, following revocation of his CPA certificate by the Texas State Board of Public Accountancy for violating Board Rules: 501.90(12) intentionally misrepresenting facts or making a misleading or deceitful statement to board staff; 501.90(17) breaching the terms of an Agreed Consent Order; 501.93, regarding responses; and 527.4 regarding participation in peer review.

     


     

    Paul A. Lansford of Stephenville, Texas
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Lansford’s AICPA membership was terminated, effective December 23, 2010, because of a final judgment of conviction for a crime punishable by imprisonment for more than one year. Mr. Lansford pled guilty to charges of theft.

     


     

    Antonio F. Notaris of New York, New York
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Notaris’ AICPA membership was suspended for a period of two years, effective February 7, 2011, as a result of a two-year probation period imposed by the New York State Education Department, Office of Professional Discipline, State Board for Public Accountancy, for his unprofessional conduct by authorizing the issuance of an audit report by his professional service corporation on the financial statement of a limited liability company (LLC) where his independence was impaired because one of the members of the LLC was a relative.

     


     

    Marilynn F. Pulaski of Woodside, New York
    Under the automatic disciplinary provisions of the Institute’s bylaws, Ms. Pulaski’s AICPA membership was suspended for a one-year period, effective March 3, 2011, as a result of a two-year probation period imposed by the New York State Education Department, Office of Professional Discipline, State Board for Public Accountancy, in connection with her plea of guilty to a class A misdemeanor, Assault in the Third Degree.

     


     

    John J. Rovito of King of Prussia, Pennsylvania
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Rovito’s AICPA membership was terminated, effective January 26, 2011, following revocation of his CPA certificate by the Pennsylvania State Board of Accountancy for issuing twenty-three documents purporting to be “Civil Complaints” against various individuals during the period of April 30, 1996 through September 17, 2007.

     


     

    Kerry Yamagata of Brea, California
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Yamagata was suspended from membership in the AICPA for two years, commencing December 20, 2010, which was the effective date of the Securities and Exchange Commission’s (SEC) disciplinary action. Specifically, the SEC denied Mr. Yamagata the privilege of appearing or practicing before the Commission as an accountant with the right to apply for reinstatement after two years from the date of the SEC’s Order. This decision was based on the SEC’s findings that Mr. Yamagata engaged in improper professional conduct in connection with the annual audits and quarterly reviews of the financial statements of a (“Company”) in 2004 and 2005, and for violating the document retention requirements of Regulation S-X.



    January 2011



    Michael T. Studer of Freeport, New York
    In lieu of an investigation of alleged violations of the Code of Professional Conduct of the AICPA, Mr. Studer entered into a settlement agreement under the Joint Ethics Enforcement Program effective November 20, 2010. Information came to the Ethics Charging Authority’s (ECA) attention with respect to disciplinary actions taken against Mr. Studer by the Securities Exchange Commission in relation to conduct occurring in 1988 and 1989 in the offering of securities for a Corporation. In consideration of the ECA forgoing a full investigation of Mr. Studer’s conduct and in consideration of the ECA forgoing any further proceedings in the matter, Mr. Studer agrees as follows:  
    1. To waive his rights to a hearing under AICPA bylaws section 7.4;
    2. To neither admit nor deny the allegations;
    3. To comply immediately with professional standards applicable to the professional services he performs;
    4. To have his membership in the AICPA suspended for two years from the effective date of the agreement;
    5. To successfully complete the continuing professional education courses below:
      1. Professional Ethics: The AICPA Comprehensive Course (must score 90% or better) – 8 hours
      2. Real World Business Ethics for CPAs in A&A: How Will You React? – 5 hours
      3. Annual Public Company Update: SEC, PCAOB, and AICPA Developments – 13.5 hours
      4. International Versus US Accounting: What in the World is the Difference? – 8 hours
      5. SEC Reporting Update – 9 hours
      6. Practitioner’s Guide to GAAS – 40 hours;
    6. To submit evidence of satisfactory completion of the above noted continuing education requirements within twenty-four months of the effective date of the settlement agreement;
    7. That the ECA shall publish his name and the terms of the agreement; and
    8. That the ECA shall monitor his compliance with the terms of the settlement agreement and initiate an investigation where the ECA finds there has been noncompliance.


    Patti Hsu Tay of Brooklyn, New York
    In lieu of an investigation of alleged violations of the Code of Professional Conduct of the AICPA, Ms. Tay entered into a settlement agreement under the Joint Ethics Enforcement Program. Without admitting or denying the alleged violations of the Code of Professional Conduct of the AICPA, Ms. Tay was expelled from membership in the AICPA effective November 4, 2010, as a result of disciplinary action imposed by the Securities Exchange Commission under SEC Administrative Proceeding File No. 3-13607 and Civil Action No. 09-CV-6813. Ms. Tay was permanently barred from serving as an officer or director of a public company pursuant to Section 21(d)(2) of the Securities Exchange Act, and was suspended from appearing or practicing before the Commission as an accountant.

     


     

    Moishe Zelcer of Brooklyn, New York
    As a result of a decision by a hearing panel of the Joint Trial Board, Mr. Zelcer’s AICPA membership was terminated effective November 26, 2010. Mr. Zelcer was found guilty of violating AICPA Bylaw 7.4.6 by failing to cooperate with the Ethics Charging Authority in an investigation of his professional conduct.

     


     

    Traci J. Anderson of Huntersville, North Carolina
    Under the automatic disciplinary provisions of the Institute’s bylaws, Ms. Anderson’s AICPA membership was terminated, effective September 17, 2010, as a result of the Public Company Accounting Oversight Board (PCAOB) barring Ms. Anderson from being an associated person of a registered public accounting firm based on their findings that she violated PCAOB rules and auditing standards in auditing the financial statements of three issuer clients from 2007 to 2009.

     


     

    Joseph Broullire of Bethesda, Maryland
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Broullire’s AICPA membership was terminated, effective September 22, 2010, because of a final judgment of conviction for a crime punishable by imprisonment for more than one year. Mr. Broullire pled guilty to violating Title 18, U.S.C. Section 371, Conspiracy to Commit Wire Fraud.

     


     

    Stephen Hozie of Plano, Texas
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Hozie’s AICPA membership was terminated, effective September 10, 2010, as a result of the Securities and Exchange Commission (SEC) suspending him from appearing or practicing before the Commission as an accountant with the right to apply for reinstatement after five years of the Order. This decision was based on the SEC’s allegations that Mr. Hozie fraudulently understated a Company’s first quarter 2007 loan loss reserves by tens of millions of dollars converting the Company’s loss into a fictional profit; made misleading disclosures concerning the Company’s financial condition including misrepresenting the Company’s liquidity and failing to adequately disclose the riskiness of the mortgages the Company originated and held; and for misleading the Company’s auditor about the adequacy of the reserves.

     


     

    Larry E. Hulse of Bethesda, Maryland
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Hulse was suspended from membership in the AICPA for three years, commencing July 29, 2010, which was the effective date of the Securities and Exchange Commission’s (SEC) disciplinary action. This decision was based on allegations that Mr. Hulse: (1) failed to comply with Generally Accepted Accounting Principles and as a result of his actions, the Company filed materially false and misleading financial statements for their 2003 and 2004 fiscal years on Forms 10-K and in their quarterly reports on Forms 10-Q for the first two quarters of 2005; and (2) that he signed false SEC filings and Sarbanes Oxley certifications.

     


     

    Kendall G. Merkley of Costa Mesa, California
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Merkley was suspended from membership in the AICPA for three years, commencing September 13, 2010, which was the effective date of the Securities and Exchange Commission’s (SEC) disciplinary action. Specifically, the SEC ordered that Mr. Merkley: (1) cease and desist from committing or causing any violations and any future violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act, Rules 13a-1 and 13a-13, thereunder, and Regulation S-X Rule 2-02(b)(1); and (2) denied him the privilege of appearing or practicing before the Commission as an accountant with the right to apply for reinstatement after three years from the date of the SEC’s Order. This decision was based on the SEC’s findings that Mr. Merkley engaged in improper professional conduct in connection with audits and reviews of a Company’s financial statements from December 31, 2004 through the second quarter of 2007.

     


     

    Randall D. Imhoff of Austin, Texas
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Imhoff was suspended from membership in the AICPA for three years, commencing August 27, 2010, which was the effective date of the Securities and Exchange Commission’s (SEC) disciplinary action. Specifically, the SEC suspended Mr. Imhoff from appearing or practicing before the Commission as an accountant with the right to apply for reinstatement after three years from the date of the SEC’s Order. This decision was based on allegations that he aided and abetted a Company’s improper use of “cookie jar” reserves and other reserve manipulations to cover shortfalls in the Company’s operating results from fiscal years 2002 to 2004.

     


     

    David N. Kenneally of Rossmoor, California
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Kenneally was suspended from membership in the AICPA for three years, commencing September 10, 2010, which was the effective date of the Securities and Exchange Commission’s (SEC) disciplinary action. Specifically, the SEC suspended Mr. Kenneally from appearing or practicing before the Commission as an accountant with the right to apply for reinstatement after three years from the date of the SEC’s Order. This decision was based on allegations that, among other things, in the second and third quarters of 2006, Mr. Kenneally, contrary to Generally Accepted Accounting Principles, implemented changes to a Company’s method for estimating its loan repurchase obligation and failed to ensure that the Company’s backlog of pending loan repurchase requests were properly accounted for, resulting in an understatement of the Company’s repurchase reserve and a material overstatement of its financial results.

     


     

    Anthony J. Price of Costa Mesa, California
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Price was suspended from membership in the AICPA for two years, commencing September 13, 2010, which was the effective date of the Securities and Exchange Commission’s (SEC) disciplinary action. Specifically, the SEC denied Mr. Price the privilege of appearing or practicing before the Commission as an accountant with the right to apply for reinstatement after two years from the date of the SEC’s Order. This decision was based on the SEC’s findings that Mr. Price engaged in improper professional conduct in connection with a Company’s audits and reviews of the financial statements from December 31, 2004 through the second quarter of 2007.

     


     

    Esther Rainey of LaGrange, Georgia
    Under the automatic disciplinary provisions of the Institute’s bylaws, Ms. Rainey’s AICPA membership was terminated, effective November 1, 2010, following an indefinite suspension by the Internal Revenue Service for failing to timely file several Federal tax returns.

     


     

    Mark S. Riddle of Murfreesboro, Tennessee
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Riddle’s AICPA membership was terminated, effective September 10, 2010, following revocation of his CPA license by the Tennessee State Board of Accountancy in connection with his plea of guilty to three felony counts of the sale of unregistered securities.

     


     

    Gary D. Stapleton of Clackamas, Oregon
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Stapleton’s AICPA membership was terminated, effective November 1, 2010, following an indefinite suspension by the Internal Revenue Service in connection with the revocation of his CPA license.

     


     

    Robert A. Steiner of Crockett, California
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Steiner’s AICPA membership was terminated, effective September 10, 2010, following revocation of his CPA certificate by the California Board of Accountancy for failing to comply with Citation Number CT-2007-2, requiring Mr. Steiner to complete thirty hours of technical continuing education, and for failing to respond to Board communications.

     


     

    Robert A. Washko of Bayshore, New York
    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Washko’s AICPA membership was terminated, effective September 10, 2010, because of a final judgment of conviction for a crime punishable by imprisonment for more than one year. Mr. Washko was convicted of grand larceny and criminal possession of stolen property.

     

     




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