Wilson, Michael S. of Worthington, OH

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Wilson’s AICPA membership was terminated, effective December 17, 2015, 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. Wilson the privilege of appearing or practicing before the Commission as an accountant for failing to complete surprise examinations pursuant to Section 206(4) of the Advisers Act and Rule 206(4)-2 thereunder in 2009, 2010, and 2011.