Moore, Gale of Lincoln City, OR

Under the automatic disciplinary provisions of the Institute’s bylaws, Ms. Moore’s AICPA membership was suspended for two years, effective October 17, 2016, in connection with the disciplinary action taken by the Public Company Accounting Oversight Board (PCAOB). Specifically, the PCAOB barred Ms. Moore from being an associated person of a registered public accounting firm with the right to apply for reinstatement after two years from the effective date of the PCAOB’s Order. This decision was based on the PCAOB’s findings that Ms. Moore violated PCAOB rules and auditing standards in a 2007 audit of an issuer’s financial statements.