Messineo, Peter of Palm Harbor, FL

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Messineo’s AICPA membership was terminated, effective February 10, 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. Messineo the privilege of appearing or practicing before the Commission as an accountant for violating auditing standards and independence rules, caused issuers to file misstatements, failed to disclose beneficial ownership; and for falsely certifying annual and quarterly reports as chief financial officer of two issuers.