Dulek, Thomas of Simi Valley, CA

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Dulek’s AICPA membership was suspended for three years, effective August 29, 2016, in connection with the disciplinary action taken by the Securities and Exchange Commission (SEC). Specifically, through an “Offer of Settlement”, and without admitting or denying the charges, the SEC denied Mr. Dulek the privilege of appearing or practicing before the Commission as an accountant with the right to apply for reinstatement after three years from the effective date of the SEC’s Order. This decision was based on the SEC’s findings that Mr. Dulek engaged in improper professional conduct in connection with the fiscal year 2011 and 2012 audits of the financial statements of a public company whereas; Mr. Dulek failed to conduct the audits in accordance with Public Company Accounting Oversight Board standards.