Salisbury, Kirk G. - Lewis Center, OH

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Salisbury’s AICPA membership was terminated, effective March 12, 2012, in connection with his suspension from practice before the IRS, commencing February 2, 2010, for failure to file Federal individual income tax returns for tax years 2004-2007, failure to timely file Federal individual income tax returns for tax years 2002 and 2003, and failure to timely pay Federal individual income tax return liabilities for tax years 2002 and 2003.