Berman, Elliot R. of Boca Raton, FL

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Berman’s AICPA membership was suspended for two years, effective January 3, 2017, the date of the SEC’s Order. This action is based on the Securities and Exchange Commission’s Order Making Findings, Imposing Remedial Sanctions, and a Cease-and-Desist Order Pursuant to Sections 4C and 21C of the Securities Exchange Act of 1934 and Rule 102(e)(1)(ii) and 102(e)(1)(iii) of the Commission’s Rules of Practice. Details regarding the SEC’s Order can be found on the SEC’s website.