2018 Peer Review Firm Terminations

Effective - January 2018

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.

Crandall & Oseen – Idaho Falls, ID
Deborah E. Lunyou CPA, PC – Piedmont, MO
Alan H. Goldberg & Company – New York, NY
Barnett & Company CPAs – Bend, OR
North Business Services, Inc. – Wilder, VT

Effective - February 2018

Noncooperation related to omission or misrepresentation of information:

The AICPA Peer Review Program terminated the following firm’s 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.

Barri Sibbald – Palmdale, CA

Failing to Correct Deficiencies or Significant Deficiencies After Consecutive Corrective Actions:

The AICPA Peer Review Program terminated the following firms’ 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.

Patrick G. Carney CPA, PC – Lake Oswego, OR
T. Joy Wilder – Morristown, TN

Effective - March 2018

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. 

Brown & Company – Bardstown, KY 

Consecutive non-pass reports in system reviews 

The AICPA Peer Review Program terminated the following firms’ 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.

Wilfredo A. Penoliar, CPA – Los Angeles, CA 
Ryan of No. Ky, Inc. – Elsmere, KY

Effective - May 2018

Consecutive non-pass reports in system reviews

The AICPA Peer Review Program terminated the following firms’ 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.

Carathimas & Associates – San Ramon, CA
Eric H. Lampl – Cincinnati, OH

Effective - June 2018

Failure to complete a corrective action

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.

Arthur White & Associates, LLC – Tarkio, MO

Consecutive non-pass reports in engagement reviews

The AICPA Peer Review Program terminated the following firm’s enrollment in the AICPA Peer Review Program for failure to cooperate by continually failing to perform and report on engagements selected for peer review in conformity with applicable professional standards in all material respects, such that the firm received consecutive pass with deficiency or fail reports.

Hee Jung Park & Co. – Elkins Park, PA


Effective - July 2018

Failure to complete a corrective action

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.

Kent E. Reeves, CPA – Fairfield, IL
Brown & Co., P.C. – Oak Park, MI
James C. Thompson – Saint Louis, MO