Mendoza, Henry – Irvine, CA

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Mendoza’s AICPA membership was terminated, effective June 5, 2014, in connection with the disciplinary action taken by the Public Company Accounting Oversight Board (PCAOB). Specifically, the PCAOB barred Mr. Mendoza from being an associated person of a registered public accounting firm with the right to file a petition for Board consent to associate with a registered public accounting firm after five years from the date of the Order. This decision was based on the PCAOB’s findings concerning Mr. Mendoza’s noncooperation with a Board inspection and a Board investigation, in violation of PCAOB rules and auditing standards, by directing the improper alteration of, addition to, and backdating of audit documentation. These actions violated Mr. Mendoza’s duties to cooperate with Board inspections and investigation, and Auditing Standard No. 3, Audit Documentation.