Gruber, E. Randall - Lake St. Louis, MO

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Gruber’s AICPA membership was terminated, effective February 13, 2014, in connection with the disciplinary action taken by the Public Company Accounting Oversight Board (PCAOB).  Specifically, the PCAOB permanently barred Mr. Gruber from being an associated person of a registered public accounting firm. This decision was based on the PCAOB’s findings that Mr. Gruber violated PCAOB rules and auditing standards in connection with his non-cooperation with a Board inspection in which he improperly created, added, and backdated audit documentation prior to and during a Board inspection.