DiPietro, Patrick – Twinsburg, OH

As a result of acceptance of a guilty plea by the Joint Trial Board, in lieu of a hearing, Mr. DiPietro pled guilty to violating AICPA Code of Professional Conduct Rule 202 – Compliance with Standards and Rule 201 – General Standards – B. Due Professional Care in connection with his role as engagement partner on the audit of the financial statements of a “Company” for the fiscal year ended November 30, 2007. Mr. DiPietro agreed to have his AICPA membership terminated, effective May 6, 2013.