2019 Peer Review Firm Terminations

Effective – August 2019

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. 

  • Michael Maastricht – Phoenix, AZ 
  • Mrazek & Associates – Homer Glen, IL 

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. 

  • Kimmy Jackson & Associates, LLC – Temple, TX

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. 

  • B W James LLP – Baytown, TX

Effective – March 2019

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.

  • Amie L. Ursabia, CPA, A Professional Corporation – Laguna Niguel, CA
  • Russell, Tyner & Co., P.C. – Valrico, FL
     

Effective April 2019

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 administering entity relating to its accounting and auditing practice.

  • Matthew B. McClure, CPA PLLC – Scottsdale, AZ

Failing to complete its peer review after it has commenced:

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 to its administering entity documents required to complete the acceptance process of its peer review.

  • Cindrich, Mahalak & Co., P.C. – Saint Claire Shores, MI

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.

  • Pickett, Chen and Company, Inc. – Irvine, CA
  • William E. Hartley, CPA – Stockton, CA
  • Dwyer, Costello & Knox, P. C. – St. Louis, MO
  • Weinstein & Weinstein – Teaneck, NJ
  • Spangler Inc., P. A. – Charlotte, NC

 

Effective – July 2019

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.

  • Bryan & Patterson, P.C. – Dallas, TX
  • Ray CPA, PC – Round Rock, TX

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 and administering entity relating to its accounting and auditing practice.

  • e3 CPA Group LLC – Wildwood, MO
  • Flores Auditing, PLLC – Laredo, TX