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Disciplinary actions

Below are disciplinary actions against VSCPA members taken in response to ethics complaints. Expulsions are listed for seven years, while suspensions are listed for the duration of the suspension, plus one year.

Suspensions

Scott, Joseph W. of Suffolk, VA

Under the automatic disciplinary provisions of the AICPA and VSCPA bylaws, Mr. Scott’s AICPA and VSCPA memberships are suspended for one year, effective January 9, 2023, the effective date of the Virginia Board of Accountancy (VBOA) disciplinary action. Mr. Scott entered into a consent agreement with the Virginia Board of Accountancy; whereby, he was directed to pay a monetary penalty of $5,000 and restricted from performing any EBP or ERISA audits without prior approval from the Board and to demonstrate to the Board that future audits of this type will be performed by experienced and qualified persons familiar with EBP or ERISA audits, along with other safeguards to ensure compliance with audit requirements and standards in place at that time. This decision was based on Mr. Scott’s violation of Code of Virginia Section 54.1-4413.3 Standards of Conduct and Practice, in that he performed an audit that was deficient in multiple areas.

 

Expulsions

Guilliams, Roger L. of Vienna, VA 

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Guilliams’ AICPA membership was terminated effective September 18, 2023. This action is based on the disciplinary action taken by the Virginia Board of Accountancy. Whereby, Mr. Guilliams’ CPA license was revoked for violating Code of Virginia §54.1-4413.3(1), (2), (3), (4), (5), (6) & (7); AICPA Code of Professional Conduct 1.400.050; Board Regulation 18VAC5-22-90(A) and 18VAC5-22-170(A). The revocation is related to an annual ERISA audit conducted for the year ending December 31, 2019, which resulted in a report with multiple deficiencies. Specifically, the independent qualified public accounting (IQPA) report and associated work papers were found to have 18 critical deficiencies.