Singer, Gary of Paramus, NJ

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Singer’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 Mr. Singer from being an associated person of a registered public accounting firm based on Mr. Singer’s noncooperation with a Board investigation, by failing to comply with Accounting Board Demands which required Mr. Singer to appear for sworn testimony and produce certain documents and information.