Heatherson, Danny M. of Chandler, AZ

December 3, 2019

In consideration of the AICPA foregoing a full investigation of his alleged misconduct, Mr. Heatherson entered into a settlement agreement under the Joint Ethics Enforcement Program effective September 23, 2019. Under the settlement agreement, Mr. Heatherson was admonished by the AICPA pursuant to an order issued by the Arizona State Board of Accountancy (board) related to his failure to comply with the board's continuing professional education requirements with the consent date of October 30, 2017.