Koeppel, Melissa of Milwaukee, WI

Under the automatic disciplinary provisions of the Institute’s bylaws, Ms. Koeppel’s AICPA membership was terminated, effective September 15, 2016, in connection with the disciplinary action taken by the Securities and Exchange Commission (SEC). Specifically, through an “Offer of Settlement”, the SEC denied Ms. Koeppel the privilege of appearing or practicing before the Commission as an accountant with the right to apply for reinstatement after five years from the effective date of the SEC’s Order for engaging in improper professional conduct within the meaning of Sections 4C(a)(2) and 4C(b)(2) of the Exchange Act and Rules 102(e)(1)(ii) and 102(e)(1)(iv)(B) of the Commission’s Rules of Practice.