Lewis, Dustin of Worland, WY

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Lewis’ AICPA membership is suspended for two years, effective April 1, 2015, in connection with the disciplinary action taken by the Public Company Accounting Oversight Board. Specifically, the PCAOB barred Mr. Lewis from being an associated person of a registered public accounting firm with the right to file a petition for Board consent to associate with a registered public accounting firm after two years from the date of the Order, and imposed a civil money penalty in the amount of $10,000. This decision was based on the Board’s findings that in connection with multiple audits, Mr. Lewis repeatedly violated PCAOB rules and auditing standards and Exchange Act Rule 10A-2 concerning auditor independence.