Samuel, Stephen S. of Houston, TX

In consideration of the AICPA foregoing a full investigation of his alleged misconduct, Mr. Samuel entered into a settlement agreement under the Joint Ethics Enforcement Program effective November 13, 2019. Under the settlement agreement, Mr. Samuel was admonished by the AICPA pursuant to an order issued by the State of Florida Board of Accountancy (board) related to his failure to comply with the board’s continuing professional education requirements between July 1, 2010 and June 30, 2012.