Buffenbarger, David J. of Mason, OH

March 2, 2020

As a result of an investigation of alleged violations of the codes of professional conduct of the AICPA and the Ohio State Society of Certified Public Accountants (OSCPA) Mr. Buffenbarger entered into a settlement agreement under the Joint Ethics Enforcement Program, effective January 27, 2020.

Information came to the attention of the ethics charging authority (ECA — AICPA Professional Ethics Executive Committee and OSCPA Professional Ethics Committee) alleging a potential disciplinary matter with respect to CPE hours Mr. Buffenbarger submitted to the Accountancy Board of Ohio.

The ECA reviewed the complaint and Mr. Buffenbarger’s responses to the ECA’s inquiry as well as other relevant documents he submitted to support his response. Based on this information, the ECA charged Mr. Buffenbarger with a violation of the rules of the AICPA and OSCPA codes of professional conduct as follows:

The Acts Discreditable Rule (1.400.001) for misrepresenting the number of CPE hours obtained and reported to the Accountancy Board of Ohio

Agreement

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

    a. To waive his right to a hearing under OSCPA bylaws article VII, section B and AICPA bylaws section 7.4.

    b. To neither admit nor deny the above specified charges.

    c. To admonishment.

    d. To submit evidence of satisfactory completion of the 3-hour Ohio CPA Professional Standards and Responsibilities course within 6 months of the effective date of this agreement.

    e. That the ECA shall publish his name, the charges, and the terms of this settlement agreement.

    f. That the ECA shall monitor his compliance with the terms of this settlement agreement and initiate an investigation where the ECA finds there has been noncompliance.