Kramer, Gerald L. - Phoenix, AZ

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Kramer’s AICPA membership was terminated, effective April 13, 2012, as a result of the Consent Order that he entered into with the Arizona State Board of Accountancy, whereby Mr. Kramer surrendered his CPA certificate, in lieu of disciplinary proceedings, in connection with allegations that he was negligent in the preparation of tax returns and representation in an Internal Revenue Service audit.