Cutler, David of Arvada, CO

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Cutler’s AICPA membership was suspended for two years, effective February 23, 2017. This action is based on the Public Company Accounting Oversight Board’s February 23, 2017 Order Instituting Disciplinary Proceedings, Making Findings, and Imposing Sanctions. Details regarding the PCAOB’s Order can be found on the PCAOB’s website.