Smeriglio, Michael of Greenwich, CT

As a result of a decision of a hearing panel of the Joint Trial Board, Mr. Smeriglio’s AICPA membership was terminated effective May 25, 2017. Mr. Smeriglio was found guilty of violating AICPA Bylaw Section 7.4.6 by failing to cooperate with the Ethics Charging Authority in its investigation of his professional conduct by not sufficiently responding to interrogatories or the request for documents.