Clamen, Warren of Accord, NY

April 2, 2020

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Clamen’s AICPA membership was suspended for three years effective December 5, 2019, the date of the SEC’s Order. This action is based on the Order Instituting Public Administrative and Cease-and-Desist Proceedings Pursuant to Section 8A of the Securities Act of 1933, Sections 4C and 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission’s Rules of Practice, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order. Details regarding the SEC’s Order can be found on the SEC’s website.