Van Wagoner, Marty of Eagle Mountain, UT

In lieu of a full investigation under the Joint Ethics Enforcement Program, this case was resolved by a settlement agreement, effective November 2, 2018.

Information came to the attention of the Ethics Charging Authority (ECA) (AICPA Professional Ethics Executive Committee and Utah Association of CPAs Professional Ethics Committee) that indicated that on February 11, 2015, Mr. Van Wagoner agreed to an Order with the Securities and Exchange Commission (SEC) making findings and imposing remedial sanctions pursuant to Sections 4C and 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission’s Rules of Practice.  Without admitting or denying the findings, Mr. Van Wagoner was barred from appearing or practicing before the SEC as an accountant with the right to apply for reinstatement after three years. Mr. Van Wagoner agreed to an Order with the Securities and Exchange Commission (the “SEC”) making findings and imposing remedial sanctions pursuant to Sections 4C and 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission’s Rules of Practice.  Without admitting or denying the findings, Mr. Van Wagoner was barred from appearing or practicing before the SEC as an accountant with the right to apply for reinstatement after three years.

In consideration of the ECA forgoing further investigation of Mr. Van Wagoner’s conduct as described above, and in consideration of the ECA forgoing any further proceedings in the matter, Mr. Van Wagoner agreed as follows:

  • To waive his rights to an investigation of this matter in accordance with the Joint Ethics Enforcement Program (JEEP) Manual of Procedures.
  • To waive his rights to a hearing under the AICPA’s bylaws section 7.4 and the Utah Association of CPAs’ constitution Article VIII.
  • To neither admit nor deny the above specified charges.
  • To comply immediately with professional standards applicable to the professional services he performs.
  • To his admonishment by the AICPA and the Utah Association of CPAs.
  • That the ECA shall provide a copy of this settlement agreement to the AICPA’s Peer Review Division staff, his peer review administering entities and his firm’s peer reviewer.
  • That the ECA shall publish his name, the charges, and the terms of this settlement agreement.