Pollard, Malcolm - Erie, PA

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Pollard’s AICPA membership was terminated, effective October 29, 2013, in connection with the disciplinary action taken by the Securities and Exchange Commission.  Specifically, the SEC denied Mr. Pollard the privilege of appearing or practicing before the Commission as an accountant. The SEC’s decision resulted from multiple failures to comply with the Public Company Accounting Oversight Board Standards in connection with annual audits and quarterly reviews of the financial statements of three microcap issuers.