2022 Peer Review Firm Terminations

Effective – January 2022

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.

  • J. Robyn Underwood CPA, P.C. – Barnesville, GA
  • Freizer and Freizer – Bayonne, NJ
  • R M Komorowski Jr. CPA – Steubenville, OH
  • William L. McKernan CPA – Blue Bell, PA

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.

  • Naden/Lean, LLC – Hunt Valley, MD

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.

  • Savas & Company, LLC – Salt Lake City, UT

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.

  • Ward, Lane & Associates, P.C. – Elgin, 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.

  • Michael Sczekan & Co., P.C. – Centennial, CO

Effective – February 2022

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.

  • Velma Butler & Company, Ltd – Chicago, IL

Effective – March 2022

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.

  • Christopher O. Ihejirika and Associates, LLC – Chicago, IL
  • Timmer & Associates CPA, PC – Rock Island, IL
  • Dale & Associates, PLLC – Trenton, MI
  • DiMaria & DiMaria – Lodi, NJ
  • Susan W Svoboda, CPA – Tupper Lake, NY
  • Trenary CPA Firm, PLLC – Oklahoma City, OK
  • Bulloch, Dupertuis, Schulman, Seger & Co – Dallas, TX
  • Chandra D. Shelby, CPA, PC – Paris, TX

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

  • Michael Gaus, Carol Haney & Co PC – Houston, TX

Effective – April 2022

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.

  • SGC & Associates, LLP – Great Neck, NY

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.

  •  Richard M. Troese, CPA – Clarion, PA