Smith, Daniel N. of Lake Saint Louis, MO

March 4, 2024

In consideration of the ECA forgoing further investigation of his alleged misconduct, Mr. Smith entered into a settlement agreement under the Joint Ethics Enforcement Program effective December 11, 2023. Under the settlement agreement, Mr. Smith was admonished by the AICPA pursuant to an order issued by the Missouri State Board of Accountancy (board) related to his failure to comply with the board’s continuing professional education requirements for the 2020 calendar year.