2021 Peer Review Firm Terminations

Effective – February 2021

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.

  • Russell Yamane & Associates CPAs Inc – Wailuku, HI
  • Guinn, Vinopal & Zahradka, LLP – New Richmond, 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.

  • Richard D. Kieffer – Olney, IL

Effective – March 2021

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 firm did not complete corrective actions designed to remediate deficiencies identified in its most recent peer review.

  • Clay Tablet Accounting LLC – Anchorage, AK

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.

  • Ray D. Freeman P.C. – Houston, TX