Kusmierz, Keith of Gotha, FL

As a result of a decision of a hearing panel of the Joint Trial Board, Mr. Kusmierz was admonished effective July 8, 2017.  Mr. Kusmierz was found guilty of violating Rule 201 – General Standards B. Due Professional Care; Rule 202 – Compliance with Standards; Rule 203 – Accounting Principles and Rule 501 – Acts Discreditable of the Code of Professional Conduct of the AICPA in connection with his performance of professional services related to the audit of an employee benefit plan and his failure to ensure his firm obtained an appropriate peer review.  Mr. Kusmierz was directed to complete 36.5 hours of CPE.  Additionally, he is to submit a workproduct follow up engagement; provide an attestation every six months for three years that he is no longer performing audits of employee benefit plans; enroll in a peer review program and submit evidence within 60 days of his enrollment; and is prohibited from performing peer reviews, teaching CPE, and serving on committees of the AICPA.