Disciplinary Actions

Members who violate the PICPA Code of Professional Conduct may appear in the Pennsylvania CPA Journal.


2017

Todd Bushta
Effective Date: July 8, 2017
Publication Date:

Todd Bushta, Stroudsburg, Pa., was expelled from membership in the PICPA effective July 8, 2017, in accordance with PICPA Bylaw Article XIV, Section 1(f). His expulsion followed a decision by a hearing panel at the AICPA Joint Trial Board in which he was found guilty of violating Rule 501, Interpretation 501-2, of the PICPA Code Professional Conduct in connection with his failure to cooperate in an ethics investigation.

Thomas Bradley Keller
Effective Date: May 3, 2017
Publication Date:

Thomas Bradley Keller, Montoursville, Pa., was admonished by the PICPA effective May 3, 2017. The admonishment follows a decision to offer Keller a settlement agreement based on prima facie evidence of his violations of Rules 202 – Compliance with Standards, 203 – Accounting Principles, and 501 – Acts Discreditable of the PICPA Code of Professional Conduct.
 
Ryan James Dougherty
Effective Date: April 4, 2017
Publication Date:

Ryan James Dougherty, Philadelphia, Pa., was suspended from membership in the PICPA for a period of two years effective April 4, 2017, in accordance with PICPA Bylaw Article XIV, Section 4(c). The suspension is based upon an April 4, 2017, Securities and Exchange Commission administrative order.

William J. Krouser Jr.
Effective Date: April 4, 2017
Publication Date:

William J. Krouser Jr., Philadelphia, Pa., was suspended from membership in the PICPA for a period of three years effective April 4, 2017, in accordance with PICPA Bylaw Article XIV, Section 4(c). The suspension is based upon an April 4, 2017, Securities and Exchange Commission administrative order.
 


2016

Barry E. Horrow
Effective Date: Dec.15, 2016
Publication Date: Spring 2017

Barry E. Horrow, West Chester, Pa., was expelled from membership in PICPA effective Dec. 15, 2016, in accordance with Bylaws, Article XIV, Section 1(d). His expulsion followed him pleading guilty to four counts of bank fraud.

Neal Prence
Effective Date: Dec. 15, 2016
Publication Date: Spring 2017

Neal Prence, Koppel, Pa., was expelled from membership in PICPA effective Dec. 15, 2016, in accordance with Bylaws, Article XIV, Section 1(d). His expulsion followed him pleading guilty in federal court in Pittsburgh to a charge of tax conspiracy.

Pat L. DiVito
Effective Date: Dec. 2, 2016
Publication Date: Spring 2017

Pat L. DiVito, Mars, Pa., was suspended from membership in PICPA for a period of two years beginning Dec. 2, 2016, after he entered into a settlement agreement under the Joint Ethics Enforcement Program in accordance with Bylaws, Article XIV, Section 1(a), 2(a) and 3. His suspension followed the conclusion of an investigation that found prima facie evidence of his violation of Rules 203, Accounting Principles and Rule 501, Interpretation 5 – Failure to follow requirement of governmental bodies, commissions, or other regulatory agencies of the PICPA Code of Professional Conduct.

H. Theodore Hagedorn
Effective Date: Oct. 15, 2016
Publication Date: Spring 2017

H. Theodore Hagedorn, Ambler, Pa., was expelled from membership in the PICPA effective Oct. 15, 2016, in accordance with Bylaw Article XIV, Sections 1, 2, and 3. His expulsion followed a decision by a hearing panel at the Joint Trial Board in which he was found guilty of violating Code of Conduct Rule 501, Interpretation 501-5, Failure to follow requirements of governmental bodies, commissions, or other regulatory agencies and Rule 501, Interpretation 501-10 – False misleading, or deceptive acts in promoting or marketing professional services of the Code of Professional Conduct of the PICPA in connection with his failure to ensure that his firm complied with state board requirements and those of the AICPA to undergo a peer review, and for inappropriately identifying himself as a CPA at a time when his license was expired.

Elliot L. Tonik
Effective Date: April 8, 2016
Publication Date: 

Elliot L. Tonik, Morristown, N.J., was suspended from membership in the PICPA for a period of two years effective April 8, 2016. His suspension follows a decision to offer Tonik a settlement agreement based on prima facie evidence of his violations of Rules 201 – General Standards, A. Professional Competence; 202 – Compliance with Standards; 203 – Accounting Principles; and 501, Interpretation 501-5 – Failure to follow requirements of governmental or regulatory agencies of the AICPA and PICPA Code of Professional Conduct. In addition, he and his firm, Elliot I. Tonik, PC, agreed to the following:

  • To waive his rights to further investigation of this matter in accordance with the Joint Ethics Enforcement Program (JEEP) Manual of Procedures.
  • To waive the right to a hearing under PICPA Bylaws Article XIV.
  • To neither admit nor deny the specified charges. 
  • To be suspended from membership from the PICPA for two years.
  • To have his name, the name of his firm, the charges, and the terms of this settlement agreement published.
  • To comply immediately with professional standards applicable to the professional services he performs and to submit evidence of such compliance.
  • Prohibited from serving as a member of any ethics or peer review committee of the PICPA.
  • Agree that the PICPA shall provide a copy of the settlement agreement to the AICPA’s Peer Review Division staff and the firm’s peer reviewer.
  • Prohibited from teaching CPE and performing peer reviews.
  • Agree that the PICPA shall monitor his compliance to the terms of this settlement agreement and initiate an investigation where the PICPA finds there has been noncompliance.
  • To provide an attestation immediately, then every six months for a period of three years, that he is no longer performing audits or reviews.

    If returning to such work, he agrees to the following:
  • Complete specific continuing professional education (CPE) courses outlined in the settlement agreement prior to commencing such work and to provide evidence of such completion.
  • Agree to have an outside party, acceptable to the Ethics Charging Authority (ECA), perform a preissuance review of the reports, financial statements, and working papers on all audits for one year.
  • Agree to workproduct follow up by the AICPA Technical Standards Subcommittee.
  • Submit evidence of applying for membership in the AICPA Employee Benefit Audit Quality Center within 30 days of accepting an employee benefit plan audit.
  • Submit evidence of enrollment in the peer review program within 30 days of returning to performing audits, reviews, or compilations. 
Robert M. Jordan Jr.
Effective Date: Jan. 21, 2016
Publication Date:

Robert M. Jordan Jr., Glen Mills, Pa., was suspended from membership in the PICPA retroactively beginning Jan. 21, 2016, in accordance with Bylaws, Article XIV, Section 4(b). His suspension followed his license to practice as a certified public accountant being suspended until further notice by the Pennsylvania State Board of Accountancy for failure to pay a civil penalty.


2014

Howard A. Drossner
Effective Date: Nov. 7, 2014
Publication Date: Spring 2015

Howard A. Drossner, Gwynedd Valley, Pa., was expelled from membership in PICPA effective Nov. 7, 2014, in accordance with Bylaws, Article XIV, Section 1(d). His expulsion followed him pleading guilty to a charge of conspiring to commit wire fraud.
Louis W. Eperthener, Sr.
Effective Date: May 30, 2014
Publication Date: Winter 2015

Louis W. Eperthener, Sr., Port St. Lucie, Fla., was expelled from membership in PICPA effective May 30, 2014, in accordance with Bylaws, Article XIV, Section 4(a). His expulsion followed him pleading guilty to mail fraud and income tax evasion.


2013

Kurt R. Schnoor
Effective Date: Nov. 7, 2013
Publication Date: Winter 2014

Kurt R. Schnoor, East Earl, Pa., was expelled from membership in PICPA effective Nov. 7, 2013, in accordance with Bylaws, Article XIV, Section 1(d). His expulsion followed him being found guilty in the Court of Common Pleas of Lancaster County for aggravated assault and reckless endangerment.

Nathan M. Suddeth
Effective Date: Sept. 10, 2013
Publication Date: Spring 2014

Nathan M. Suddeth, Pittsburgh, Pa., was suspended from membership in the PICPA retroactive to Sept. 10, 2013, for two years, in accordance with Bylaw Article XIV, Section 4(c). The suspension followed him being disciplined by the Public Company Oversight Board (PCAOB). Specifically, the PCAOB censured and barred him for two years beginning September 13, 2013 from being an associated person of a registered public accounting firm, for violating PCAOB rules and auditing standards in connection with the improper creation, addition, alteration and/or backdating of audit documentation prior to a PCAOB inspection.

Steven W. White
Effective Date: May 24, 2013
Publication Date: Spring 2014

Steven W. White, Trevose, Pa., was suspended from membership in PICPA retroactively beginning May 24, 2013, in accordance with Bylaws, Article XIV, Section 4(b). His suspension followed his license to practice as a certified public accountant being suspended indefinitely by the Pennsylvania State Board of Accountancy for failure to pay a civil penalty and investigation costs related to practicing with a lapsed license from January 2008 to February 2010.
Michael G. Mellner
Effective Date: May 31, 2013
Publication Date: Winter 2014

Michael G. Mellner, Scranton, Pa., was expelled from membership in the PICPA effective May 31, 2013, in accordance with the Bylaws, Article XIV, Section 1(f). His expulsion followed a decision by the hearing panel of the Joint Trial Board for violating Code of Conduct Rule 501, Acts Discreditable, specifically Interpretation 501-2, failure to cooperate in an investigation by the PICPA Committee on Professional Ethics.

Robert Paul Mild
Effective Date: April 22, 2013
Publication Date: Summer 2013

Robert Paul Mild, Hubbard, Ohio, was expelled from membership in the PICPA effective April 22, 2013, in accordance with Bylaw Article XIV, Sections 4(a) and 4(b). His expulsion followed agreeing to a permanent voluntary surrender of his certificate and license to practice as a certified public accountant in the Commonwealth of Pennsylvania, as well as any other licenses, registrations, certificates, approvals, authorizations, or permits issued by the Pennsylvania State Board of Accountancy, following his guilty plea to 11 felony counts including aggravated theft, five counts of money laundering and five counts of attempted money laundering, and obtaining a certificate of certified public accountant through fraud and deceit.

Disciplinary Publication Policy

View the A PICPA Disciplinary Publication Policy, approved by the PICPA Council on Dec. 4, 2012.

Other Disciplinary Actions

Additional disciplinary actions against Pennsylvania practitioners are available through the AICPA Professional Ethics and Pennsylvania Department of State Web sites.