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
Effective – May 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.
- Les S. Thompson & Co LLP – New York, NY
- Schmidt & Associates, PC – Oklahoma City, OK
- Erica L. McDaniel – Farmers Branch, TX
Effective – June 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.
- JAB CPA, LLC – Aurora, C
- Joseph P. Przyhocki, III, CPA LLC – Morris Plains, NJ
- Dena L Wicker PC – Addison, TX
- Erica L. McDaniel CPA – Farmers Branch, TX
- Collins & Company, CPAs – Mabscott, WV
Seriously deficient performance:
The AICPA Peer Review Program terminated the following firm’s enrollment in the AICPA Peer Review Program for failure to cooperate because the firm was found to be so seriously deficient in its performance that education and remedial, corrective actions are not adequate.
- Larry E Carpenter CPA – Greenville, NC
Effective – July 2022
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.
- Scott George Nelson – Old Saybrook, CT
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.
- Thomas A. Klym & Associates Ltd – Orlando, FL
Failing to submit signed Finding for Further Consideration forms and Matter for Further Consideration forms:
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
- Sandon, Leist & Company, PLLC – Waterford, MI
Effective – August 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.
- Measured Results [APAC], Byron McBroom – Ripon, CA
- Business Management Services – Cincinnati, OH
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.
- Gore & Laney, CPAs, PLLC – Queensbury, NY
Effective – September 2022
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.
- R.K. Hudson PLLC – Fairfax, VA
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.
- Apfel, Levy, Zlotnick C.P.A.’S, P.C. – New York, NY
- Duane Liebswager, C.P.A., PC – King City, OR
Not responding to inquiries once the review 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 respond to inquiries once its peer review had commenced.
- Art Wilson, CPA, A Professional Corporation – Florence, AL
Effective – October 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.
- Tiensvold Shaffer Wenzel CPAs PLLC – Prescott, AZ
- Shaw Washington Accountancy Corporation – Moreno Valley, CA
- Cocalas, Westberg, Mommsen & Co., Ltd. – Palos Heights, IL
- Hughes & Gosnell – Knoxville, TN
- Sudhir Pai CPA, PLLC – Plano, TX
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.
- Christopher L Rauscher, CPA PC – Manlius, NY
Failing to provide documentation requested by the team or review captain:
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 provide documentation required to complete the acceptance process of its review.
- Rahimi & Co. – Santa Monica, CA
Effective – November 2022
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.
- Samson T.A. and Associates, PLLC – Washington, D.C.
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.
- Christopher Reynolds, Inc. – Springfield, PA
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.
- Corby and Corby, An Acctg., Corp. – Inglewood, CA
Effective – December 2022
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.
- Kil S. Jung – New York, 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.
- Noke and Heard LLP – Summit, NJ
