Roberts, Angela F. of Denver, CO

As a result of acceptance of a guilty plea by the Joint Trial Board, in lieu of a hearing, Ms. Roberts was suspended for two years from the AICPA, effective February 14, 2018.  Ms. Roberts pled guilty to violating Rule 202 – Compliance with Standards, Rule 203 – Accounting Principles, and Rule 501, Interpretation 501-5 – Failure to follow requirements of governmental bodies, commissions, or other regulatory agencies of the AICPA Code of Professional Conduct in connection with her performance of professional services related to the audit of the financial statements of an employee benefit plan and her failure to ensure her firm obtained an appropriate peer review.  Ms. Roberts accepted the proposed sanctions which included providing an attestation every six months for three years that she is no longer performing audit and review engagements and is prohibited from performing peer reviews, teaching CPE, and serving on committees of the AICPA.