Yap, Owen – San Jose, CA

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Yap’s AICPA membership was terminated, effective April 21, 2014, because of a final judgment of conviction for a crime punishable by imprisonment for more than one year. Mr. Yap was found guilty of violating California Penal Code Section 288, Subdivision (c)(1) - Lewd and Lascivious Act with a Child.