2021 Peer Review Firm Terminations
Effective – January 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 – February 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
Effective – March 2021
- None
Effective – April 2021
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.
- Robert J. Civetti, CPA, LLC – Johnston, RI
Failing to submit revised documents:
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 revised documents required to complete the acceptance process of its peer review.
- Kramer & Associates CPAs, LLC – Leavenworth, KS
Effective – May 2021
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.
- Roger E. Wooten – Garden Prairie, IL
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.
- Branton, de Jong & Associates Accountancy Corporation – San Jose, CA
Effective – June 2021
- None
Effective – July 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 their most recent peer review.
- Sulzinski & Company, LLC – East Hartford, CT
Failing to submit revised documents:
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 revised documents required to complete the acceptance process of its peer review.
- Corren Goldberg & Co. – Highland Park, IL
Effective – August 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.
- AJ Robbins, CPA, LLC – Denver, CO
- Kayode Agunbiade & Co – East Orange, NJ
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.
- Officer CPA Firm LLC – Springfield, MO
Effective – September 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.
- Spates Accounting and Bookkeeping – Euclid, OH
- MG Group Inc. – Tullahoma, TN
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 their most recent peer review.
- Odell Hicks & Company, LLC – Chicago, IL
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.
- Consuelo T. Baisas, CPA – Roslyn, NY
Effective – October 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.
- District Financial PLLC – Washington, DC
- Kingman, White and Company CPAs – Wilmington, NC
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 their most recent peer review.
- Kimmons, Harmon, & Co. – Eastman, GA
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.
- William A. Hughes, LLC – Chicago, IL
Effective – November 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.
- Peter Leonard & Company – Los Angeles, CA
- Shumacker, Johnson & Ross, P.A. – Leesburg, FL
- CG Accounting Group LLC – Ocean City, MD
- Hill, Lloyd & Welsh, LLC – Columbus, OH
- G.R. Rush & Company, PLLC – Chattanooga, TN
- Jon Wilkey, CPA, P.C. – Chattanooga, TN
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 their administering entity and their peer reviewer relating to its accounting and auditing practice.
- Federico & Sette, P.C. – Hamden, CT
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.
- Fred Adom, CPA – Hermitage, TN
Effective – December 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 their most recent peer review.
- Barbara S. Dwyer, CPA – Lake Placid, NY
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.
- Zeal Financial – Brentwood, TN
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.
- Sutaria CPA, P.C. – Richardson, 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.
- Sean T. Sullivan, CPA, PC – Erie, PA
