Kim, Elliot D. of Cypress, CA

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Kim’s AICPA membership was suspended for one year, effective May 23, 2018, the date of the PCAOB’s Order. This action is based on the Public Company Accounting Oversight Board’s Release No. 105-2018-010. Details regarding the PCAOB’s Order can be found on the PCAOB’s website.