2023 Peer Review Firm Terminations
Effective – January 2023
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.
- Doug Dobbs CPA, P.A. – Little Rock, AR
- Harvard & Associates, PA – Tallahassee, FL
- Beecher & Bethel LLP – Fort Edward, NY
- Bostick, Murphy & Co. CPAs PC – Mount Kisco, NY
- Kirk & Richardson, P.C. – Aubrey, TX
Effective – February 2023
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.
- Lee A. Miller – Maumelle, AR
- Baumann Dennis & Hochuli, LLP – Floral Park, NY
- Harvey Ginsberg & Co., P.C. – Briarcliff Manor, NY
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 the firm’s most recent peer review.
- M.V. Kuper P.C. – Wheeling, IL
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.
- Stephanie L. Hartnett, CPA, P.A. – Jacksonville, FL
- Chough, Oh, Gil, Chae, & Co., P.A. – Silver Spring, MD
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.
- McKinney & Associates, CPAs, LLC – Albuquerque, NM
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 provided to its administering entity relating to its accounting and auditing practice.
- Rich Bartol Consulting – Temecula, CA
Effective – March 2023
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.
- ASK International, Inc. – Chantilly, VA
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.
- Steven J. Zaffos – Syosset, NY
Effective – April 2023
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.
- CL and Company, CPAs PC – Scottsdale, AZ
- John L. Rychel, CPA – Newport Beach, CA
- Olsen, Lynch & Wright, CPA’s PA – Punta Gorda, FL
- TG Associates CPAs PLLC – Delmar, NY
- Agbimson & Co., PLLC – Hauppauge, NY
- Joseph F. Eaton CPA, PC – Huntington Station, NY
- Justas Bovell, CPA – Philadelphia, PA
- Sueann Porter CPA PLLC – Stephenville, 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.
- Cree Alessandri & Strauss CPAs LLC – Wellesley, MA
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 cooperate with its administering entity and otherwise cooperate in order to ensure that it meets the requirement to have a peer review once every three years.
- Earl A. Lawson – Blackshear, GA
Effective – June 1, 2023
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.
- Ceasar & Smilow, LLP – Carle Place, NY
- Seikel & Company – Akron, OH
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 cooperate with its administering entity and otherwise cooperate in order to ensure that it meets the requirement to have a peer review once every three years.
- Thomas Kieth Rackerby – Healdsburg, CA
Effective – June 2023
Failing to provide documentation:
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.
- Exact Accounting & Financial Services – Madison, 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.
- Daniel Greenman & Co. – Oakbrook Terrace, IL
Effective – July 2023
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.
- Davis, Mascola & Phillips, LLC – Wallingford, CT
- Michael J. Gumbleton CPA, & Co. – Blue Ash, OH
- Michael W. Tripp – Barrington, RI
- Ross and Associates, P.C. – McLean, VA
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 designed to remediate findings identified in their most recent peer review.
- Ian M. Jeffers, CPA PC – Burlington, VT
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.
- Clayton D Simpson, LLC – Egg Harbor Township, NJ
- Michael A Chad, CPA – Woodbury, NY
Failure to cooperate during oversight:
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 cooperate during oversight.
- John M. Cotta CPA – Pawtucket, RI
Failing to provide documentation:
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.
- Fuentes-Fernandez & Company – Washington, DC
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.
- Mazzeffi & Company – Schaumburg, IL
