Years, Ronald of La Habra, CA

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Years’ AICPA membership was terminated, effective October 21, 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. Boyd the privilege of appearing or practicing before the Commission as an accountant. This decision was based on the SEC’s findings that Mr. Years engaged in professional misconduct relating to a public company’s work-in-process inventory.