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.