Disciplinary Actions

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


2016

Barry E. Horrow
Effective Date: December 15, 2016
Publication Date:

Barry E. Horrow, West Chester, Pa., was expelled from membership in PICPA effective December 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: December 15, 2016
Publication Date:

Neal Prence, Koppel, Pa., was expelled from membership in PICPA effective December 15, 2016, 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: December 2, 2016
Publication Date:

Pat L. DiVito, Mars, Pa., was suspended from membership in PICPA for a period of two years beginning December 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: October 15, 2016
Publication Date:

H. Theodore Hagedorn, Ambler, Pa., was expelled from membership in the PICPA effective October 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.

Edward M. Roberts, Sr.
Effective Date: April 8, 2016
Publication Date: Fall 2016

Edward M. Roberts, Sr., Philadelphia, Pa., was admonished by the PICPA effective April 8, 2016. His admonishment followed a decision to offer Mr. Roberts a settlement for his violations of Rule 201 -- General Standards, A. Professional Competence; Rule 202 -- Compliance with Standards and Rule 203 -- Accounting Principles of the PICPA Code of Professional Conduct.


2014

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

Howard A. Drossner, Gwynedd Valley, Pa., was expelled from membership in PICPA effective November 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.


2013

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.


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.

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

Kurt R. Schnoor, East Earl, Pa., was expelled from membership in PICPA effective November 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: September 10, 2013
Publication Date: Spring 2014

Nathan M. Suddeth, Pittsburgh, Pa., was suspended from membership in the PICPA retroactive to September 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.


2012

George Richard Mark
Effective Date: November 12, 2012
Publication Date: Winter 2013

George Richard Mark, Doylestown, Pa., was expelled from membership in the PICPA effective November 12, 2012, in accordance with Bylaw Article XIV, Section 4(a). His expulsion followed him pleading guilty to, entered a plea of nolo contrende to, or has been found guilty of one felony count of filing a false tax return.
Larry L. Crawford
Effective Date: November 12, 2012
Publication Date: Winter 2013

Larry L. Crawford, Houston, Texas, was expelled from membership in the PICPA effective November 12, 2012, in accordance with Bylaw Article XIV, Section 4(b). His expulsion followed him agreeing to a permanent voluntary surrender of his certificate and license to practice as a certified public accountant in the Commonwealth of Pennsylvania because his right to practice before a federal or state agency was suspended or revoked; engaging in conduct that brings the profession of public accounting into disrepute or that lowers public esteem for the profession; and engaged in unprofessional conduct.

David B. Blain
Effective Date: November 12, 2012
Publication Date: Winter 2013

David B. Blain, Camp Hill, Pa., was suspended from membership in the PICPA retroactively beginning January 27, 2012 for two years, in accordance with Bylaw Article XIV, Section 4(c). His suspension followed the Pennsylvania State Board of Accountancy suspending his license because he engaged in unprofessional conduct by failing to comply with a standard promulgated by the Securities and Exchange Commission (the “SEC”) and because his privilege to practice before the SEC was suspended.  After the two year suspension, the remainder of the four year suspension issued by the Pennsylvania State Board of Accountancy will be served on probation.


Christopher S. Basile
Effective Date: July 12, 2012
Publication Date: Winter 2013

Christopher S. Basile, Emmanus, Pa., was expelled from membership in the PICPA effective July 12, 2012, in accordance with Bylaw Article XIV, Section 1(f). His expulsion followed a decision by an ad hoc committee at the Joint Trial Board for violating Code of Conduct Rule 501, Acts Discreditable, specifically Interpretation 501-2, Failure to cooperate in an ethics investigation by the PICPA Committee on Professional Ethics.
Robert Trauffer
Effective Date: April 5, 2012
Publication Date: Summer 2012

Robert Trauffer, Spring City, Pa., was expelled from membership in PICPA effective April 5, 2012, in accordance with Bylaws, Article XIV, Section 4(a). His expulsion followed him being found guilty in U.S. District Court – Eastern District, of 38 counts of falsifying tax returns.


2011

Dennis W. Glick
Effective Date: November 14, 2011
Publication Date: Spring 2012

Dennis W. Glick, Huntingdon Valley, Pa., was expelled from membership in PICPA effective November 14, 2011, in accordance with Bylaws, Article XIV, Section 4(a). His expulsion followed him being found guilty in federal court in Philadelphia for falsifying tax returns for a client and lying to investigators.
John N. Irwin
Effective Date: November 14, 2011
Publication Date: Spring 2012

John N. Irwin, Villanova, Pa., was expelled from membership in PICPA effective November 14, 2011, in accordance with Bylaws, Article XIV, Section 4(c). His expulsion followed him being suspended from appearing or practicing before the Commission as an accountant in response to an offer to settle allegations that he made materially false and misleading statements to investors in connection with a Ponzi scheme.

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.