Additional disciplinary actions against Pennsylvania practitioners are available through the AICPA Professional Ethics and Pennsylvania Department of State websites.
View the PICPA Disciplinary Publication Policy approved by PICPA Council on Dec. 4, 2012.
Members who violate the PICPA Code of Professional Conduct may appear in the Pennsylvania CPA Journal.
John M. J. Cipriani
Effective Date: March 6, 2023
Publication Date: April 2023
John M. J. Cipriani, Sewell, N.J., was expelled from membership in the PICPA effective Nov. 16, 2022, in accordance with PICPA bylaws Article XIII, Section 1(f). His expulsion follows a decision by a hearing panel of the Joint Trial Board, which was upheld by an ad hoc committee of the Joint Trial Board on March 6, 2023. His expulsion was the result of his not cooperating in an ethics investigation.
Uriah L. Wells
Effective Date: March 17, 2022
Publication Date: Oct. 2022
Uriah L. Wells, was suspended from membership in the PICPA, retroactively beginning Oct. 26, 2021, in accordance with PICPA bylaws Article XIII, Section 4(b). The suspension ended Jan. 2, 2022, as his license was directed by the Court of Common Pleas of Allegheny County, Pennsylvania, to be reinstated.
Raymond W. Sia
Effective Date: July 12, 2022
Publication Date: Oct. 2022
Raymond W. Sia, Royersford, Pa., was admonished by the PICPA effective July 12, 2022, resulting from a U.S. Department of Justice referral. Specifically, the admonishment follows an offer of a settlement agreement based on prima facie evidence of violations of Rule 201 – General Standards, (A) Professional Competence; Rule 202 – Compliance with Standards; and Rule 203 – Accounting Principles. The terms of the settlement agreement are as follows:
David L. Williams, West Chester, Pa., was expelled from membership in PICPA effective Dec. 19, 2022, in accordance with PICPA bylaws, Article XIII, Section 1(d). His expulsion followed the revocation of his certificate to practice as a certified public accountant in the Commonwealth of Pennsylvania and a cease-and-desist order issued preventing him from practicing as a certified public accountant in the Commonwealth of Pennsylvania, for engaging in conduct that brings the profession of public accounting into disrepute or that lowers the public esteem for the profession.
Ronald M. Rozansky, Kutztown, Pa., was admonished by the PICPA effective Dec. 19, 2022, in accordance with PICPA bylaws Article XIII, Section 4(c). The admonishment is based on the disciplinary action taken by the Pennsylvania State Board of Accountancy following Mr. Rozansky engaging in unprofessional conduct by undertaking to perform services that he could not reasonably expect to complete with professional competence.
Steven A. Ginsberg
Effective Date: Dec. 19, 2022
Publication Date: Jan. 26, 2023
Steven A. Ginsberg, Huntingdon Valley, Pa., was expelled from membership in the PICPA effective Dec. 19, 2022, after he entered into a settlement agreement under the Joint Ethics Enforcement Program. His expulsion follows the conclusion of an investigation that found prima facie evidence of his violation of PICPA’s and AICPA’s Code of Conduct General Standards Rule .01a, Professional Competence (3.310.001); Compliance with Standards Rule (1.310.001); Accounting Principles Rule (1.320.001); and Government Bodies, Commissions, or Other Regulatory Agencies (1.400.050) when deficiencies were found in an employee benefit plan audit for the year ended Dec. 31, 2017. The terms of the settlement agreement are as follows:
John A. Stiver
Effective Date: April 12, 2021
Publication Date: Oct. 2022
John A. Stiver, Pittsburgh, Pa., was expelled from membership in the PICPA effective April 12, 2021, after he entered into a settlement agreement under the Joint Ethics Enforcement Program. His expulsion follows the conclusion of an investigation that found prima facie evidence of his violation of Code of Conduct 1.400.001, Acts Discreditable Rule, when he issued an audit report after he had been terminated from the AICPA Peer Review Program. The terms of the settlement agreement are as follows
Randy W. Tarpey
Effective Date: Sept. 1, 2021
Publication Date: Oct. 2022
Randy W. Tarpey, Tyrone, Pa., was suspended from membership in the PICPA for one year, effective Sept. 1, 2021, after he entered into a settlement agreement under the Joint Ethics Enforcement Program. His expulsion follows the conclusion of an investigation
that found prima facie evidence of violation of PICPA’s and AICPA’s Code of Conduct Rule 201 – General Standards, (A) Professional Competence; Rule 202 – Compliance with Standards; and Rule 203 – Accounting Principles,
related to an audit of a hospital and its 403(B) plan. The terms of the settlement agreement are as follows:
John P. Morey
Effective Date: Aug. 10, 2021
Publication Date: Nov. 18, 2022
John P. Morey, Bethlehem, Pa., was suspended from membership in the PICPA for one year, retroactive to Aug. 10, 2021 – the date of the Public Company Oversight Board's (PCAOB) disciplinary action, in accordance with PICPA bylaws Article XIII, Section 4(c). The suspension follows him being disciplined by the PCAOB when significant audit deficiencies on a carrying broker dealer audit were identified.
John C. Shea
Effective Date: Aug. 24, 2021
Publication Date: Nov. 18, 2022
John C. Shea, Bensalem, Pa., was suspended from membership in the PICPA for two years, retroactive to Aug. 24, 2021 – the date of the Securities and Exchange Commission’s (SEC) disciplinary action – in accordance with PICPA bylaws Article XIII, Section 4(c). The suspension follows him being disciplined by the SEC for failure to properly accrue and disclose loss contingencies related to pending civil litigation in the financial statements of Healthcare Services Group Inc., where he was in the position of CFO, resulting in the misstatement of net income and earnings per share (EPS) that did not accurately reflect the company’s underlying performance for multiple quarters.
Kenneth R. Seibert
Effective Date: Nov. 13, 2019
Publication Date: Oct. 2022
Kenneth R. Seibert, Lebanon, Pa., was expelled from membership in the PICPA effective Nov. 13, 2019, after he entered into a settlement agreement under the Joint Ethics Enforcement Program. His expulsion follows the conclusion of an investigation that found prima facie evidence of his violation of PICPA’s and AICPA’s Code of Conduct 1.300.001, General Standards, .01a Professional Competence Rule; 3.310.001, Compliance with Standards Rules; 1.320.001, Accounting Principles Rule; and 1.400.050 Government Bodies, Commissions, or Other Regulatory Agencies, when deficiencies were found in an employee benefit plan audit issued in 2015. The terms of the settlement agreement are as follows:
Judith A. Baldasari
Effective Date: Nov. 23, 2019
Publication Date: Oct. 2022
Judith A. Baldasari, Doylestown, Pa., was expelled from membership in the PICPA effective Nov. 23, 2019, in accordance with PICPA bylaws Article XIII, Section 1(f). Her expulsion follows a decision by the hearing panel of the Joint Trial Board. Her expulsion followed her not cooperating in an ethics investigation.