Liu, Chunmin of Cedar City, UT

Under the automatic disciplinary provisions of the Institute’s bylaws, Ms. Liu’s AICPA membership was terminated, effective August 31, 2016, in connection with the disciplinary action taken by the Public Company Accounting Oversight Board (PCAOB). Specifically, through an “Offer of Settlement”, the PCAOB barred Ms. Liu from being an associated person of a registered public accounting firm with the right to apply for reinstatement after five years from the effective date of the PCAOB’s Order. This decision was based on Ms. Liu’s non-cooperation with a Board investigation, by failing to comply with Accounting Board Demands which required Ms. Liu to appear for sworn testimony and produce certain documents and information.