Lopez, Carlos of Houston, TX

June 2, 2020

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Lopez’s AICPA membership was suspended for two years effective February 6, 2020, the date of the SEC’s Order. This action is based on the Order Making Findings and Imposing Remedial Sanctions Pursuant to Section 4C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission’s Rules of Practice. Details regarding the SEC’s Order can be found on the SEC’s website.