Rattray, Harris – Weston, FL

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Rattray’s AICPA membership was terminated, in connection with the disciplinary action taken by the Public Company Accounting Oversight Board (PCAOB). Specifically, the PCAOB barred Mr. Rattray from being an associated person of a registered public accounting firm. This decision was based on the PCAOB’s findings that Mr. Rattray violated Section 10(b) of the Securities Exchange Act of the 1934 and Rule 10b-5 thereunder, Section 10A(a) of the Exchange Act, and PCAOB rules and auditing standards in connection with audits of the financial statements of four issuer clients and audits of the internal control over financial reporting of one of those issuer clients.