2017 Peer Review Firm Terminations

Effective January 2017:

Failure to complete a corrective action:
The AICPA Peer Review Program terminated the following firms’ enrollment in the AICPA Peer Review Program for failure to cooperate. The firm did not complete corrective actions designed to remediate deficiencies identified in the firms’ most recent peer review.

     Nitchman & Company – Glendale, CA

     Joseph P. Costello CPA – Braintree, MA

     Michael A. Stello – Punxsutawney, PA

     Hunter, Farris, Mallett & Townsend, P. C. – Houston, TX

     Williams, CPA, LLC – Milwaukee, WI

Consecutive non-pass reports in system reviews:
The AICPA Peer Review Program terminated the following firm’s enrollment in the AICPA Peer Review Program for failure to cooperate by failing to design a system of quality control, and/or sufficiently complying with such a system, that would provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects, such that the firm received consecutive pass with deficiency or fail reports.

     Ralph J. Hochman – Jacksonville, FL

Effective March 2017:

Failure to complete a corrective action:
The AICPA Peer Review Program terminated the following firms’ enrollment in the AICPA Peer Review Program for failure to cooperate. The firm did not complete corrective actions designed to remediate deficiencies identified in the firms’ most recent peer review.

     Matt Foster & Associates, LLC – Philipsburg, PA

     Shawn Washington Accountancy Corporation – Moreno Valley, CA

Effective May 2017:

Failure to complete an implementation plan:
The AICPA Peer Review Program terminated the following firm’s enrollment in the AICPA Peer Review Program for failure to cooperate. The firm did not complete an implementation plan designed to remediate findings identified in the firm’s most recent peer review.

      Burkhalter & Ryan, PC – Nashville, TN

Noncooperation related to omission or misrepresentation of information:
The AICPA Peer Review Program terminated the following firms’ enrollment in the AICPA Peer Review Program for failure to cooperate. The firm either omitted or misrepresented information that should have been provided to their peer reviewer relating to its accounting and auditing practice.

     Kamil El-Deiry & Associates, CPA, PLLC – Melville, NY

     Kenneth Cookler, CPA, PC – Jericho, NY

Effective June 2017:

Consecutive non-pass reports in system reviews:
The AICPA Peer Review Program terminated the following firm’s enrollment in the AICPA Peer Review Program for failure to cooperate by failing to design a system of quality control, and/or sufficiently complying with such a system, that would provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects, such that the firm received consecutive pass with deficiency or fail reports. 

     Patrick H. Young, C.P.A. (AAC) – Newhall, CA

Effective July 2017:

Consecutive non-pass reports in system reviews:
The AICPA Peer Review Program terminated the following firm’s enrollment in the AICPA Peer Review Program for failure to cooperate by failing to design a system of quality control, and/or sufficiently complying with such a system, that would provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects, such that the firm received consecutive pass with deficiency or fail reports.

      Leonard Rosen & Co., P.C. – New York, NY

Failure to complete a corrective action:
The AICPA Peer Review Program terminated the following firms’ enrollment in the AICPA Peer Review Program for failure to cooperate. The firms did not complete corrective actions designed to remediate deficiencies identified in their most recent peer review.

      David P. Guenther – Goodlettsville, TN

      Sidney W. Sorensen – Arlington, TX

Failing to submit signed acknowledgement letters:
The AICPA Peer Review Program terminated the following firm’s enrollment in the AICPA Peer Review Program for failure to cooperate. The firm did not timely submit evidence of agreement to perform remedial actions as required as a condition of completion of its peer review.

      Laudadio, Hayes & Associates – Coral Springs, FL

Effective August 2017:

Consecutive non-pass reports in system reviews:
The AICPA Peer Review Program terminated the following firm’s enrollment in the AICPA Peer Review Program for failure to cooperate by failing to design a system of quality control, and/or sufficiently complying with such a system, that would provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects, such that the firm received consecutive pass with deficiency or fail reports. 

      Claude M. Bogues, CPA, PLLC – Durham, NC

Failure to complete a corrective action:
The AICPA Peer Review Program terminated the following firms’ enrollment in the AICPA Peer Review Program for failure to cooperate. The firms did not complete corrective actions designed to remediate deficiencies identified in their most recent peer review.

     Charles H. Houston, CPA – Spring, TX

     Fylstra & Fylstra – Hawthorne, NJ

Effective September 2017:

Failure to submit signed acknowledgement letter:
The AICPA Peer Review Program terminated the following firm’s enrollment in the AICPA Peer Review Program for failure to cooperate. The firms did not complete corrective actions designed to remediate deficiencies identified in their most recent peer review.

      Quinn/Benz, A Prof. Corp. – Pittsburgh, PA 

Failing to Correct Deficiencies or Significant Deficiencies After Consecutive Corrective Actions:
The AICPA Peer Review Program terminated the following firm’s enrollment in the AICPA Peer Review Program for failure to cooperate. The firm failed to correct deficiencies or significant deficiencies after consecutive corrective actions required by the peer review committee on the same peer review. 

       Steven Hirshenson – Rockville, MD

       J.A. Garrison & Co. – North Richland Hills, TX

Effective November 2017:

Failing to Correct Deficiencies or Significant Deficiencies After Consecutive Corrective Actions:
The AICPA Peer Review Program terminated the following firm’s enrollment in the AICPA Peer Review Program for failure to cooperate. The firm failed to correct deficiencies or significant deficiencies after consecutive corrective actions required by the peer review committee on the same peer review.

       Ronald B. Cutler – Salt Lake City, UT

Effective December 2017:

Failure to cooperate
The AICPA Peer Review Program terminated the following firm’s enrollment in the AICPA Peer Review Program for failure to cooperate. After the firm’s most current peer review commenced, the firm failed to respond to inquiries and thus failed to evidence completion of its most recent peer review by failing to timely file the peer review report and response to the peer review report.

      Titan, CPA – Germantown, TN