Sapera, Michael of Mandeville, LA

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Sapera’s AICPA membership was terminated, effective September 1, 2015, because of a final judgment of conviction for crimes punishable by imprisonment for more than one year. Mr. Sapera pled guilty to violating Title 18, USC Sections: 1344(2), Bank Fraud; 1028A, Aggravated Identity Theft; and 1343 Wire Fraud.