Lively, William – Charlotte, NC

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Lively’s AICPA membership was suspended for five years, coincident with the duration of the suspension period by the North Carolina State Board of CPA Examiners. Specifically, the state board suspended Mr. Lively’s CPA certificate for five years for informing the Board, on his 2011-2012 and 2012-2013 individual certificate renewals, that he had obtained all the necessary CPE, including the required ethics CPE, for the years 2010 and 2011, when in fact, he did not meet the 2010 and 2011 ethics requirements.