Decisions, Orders and Reasons in Cases involving Disciplinary Proceedings

Index Of Disciplinary Proceedings By Rule Of Professional Conduct

Rule 101
Compliance with bylaws, regulations and rules
CARSON, A.I.
DEYMAN, D.W.
LANGE, G.G.
O'REILLY, M.E.
SIMPSON, F.E.
STROHYJ, G.H.
WELSH, R.L.
WRONZBERG, R.M.


Rule 102
Conviction of criminal or similar offence
DYER, W.A.


Rule 103
False or misleading applications
DZUBAK, I.


Rule 104
Failure to reply to CPA Ontario correspondence
ADAMS, L.
ANAS, G.
BAKER, J.A.
BENIGNI, E.F.
BROOKS, D.C.
BROSKO, M.S.
BROSKO, M.S.
BROWNE, W.J.
BUNTE, C.E.
BYERS, G.E.
BYERS, G.E.
CARROLL, I.C.
CARSON, A.I.
CHANDLER, D.E.
CHU, A
COLLATON, G.M.
CONWAY, D.C.
CONWAY, D.C.
CRAWFORD, R.D.
CUTBUSH, G.A.W.
DARWISH, W.H.
DESING, W.W.
DI TOMASO, M.A.
FILGER, S.S.
FRASER, G.C.S.
FROMSTEIN, E.M.
GIBBS, B.E.
GORFINKEL, N.
GREER, R.E.
JEFFERY, J.W.
KELLEY, J.A.
KUZAN, R.I.
KUZAN, R.I.
LARKIN, R.G.
MALIK, G.M.
MCCRANEY, B.R.
MENAKER, J.D.
METZLOFF, D.L.
MICHAUD, R.A.
MONEY, M.A.
MUSTAPHA, S.
NICOLLE, G.S.
OLIVER, R.G.
ORMSBY, G.A.
PERCIVAL, P.
PLASKETT, R.G.
SHERWOOD, A.P.
SILBURN, J.M.
WILNER, S.F.
WINICK, M.N.
WYLIE, J.C.


Rule 104.1
Failure to cooperate with the regulatory processes of CPA Ontario
BAKSH, T.
COLLATON, G.M.
DE LUCA-FORD, N.
FRENCH, T.J.
GIUSTINI.D.A.
HANDSOR, G.L.
HUBBARD.K.M.
KANDOLA, P.
KUTUM.I.H.
MERLE, F.
QUICK, D.F.
RAGULAN, K.K.S.
ROSS, G.A.
Tully, D.C.


Rule 104.2(a)
Failure to cooperate with the regulatory processes of CPA Ontario
COLLATON, G.M.
COOPER, M.P.
FRENCH, T.J.
GUNN, B.D.
HO, D.T.
HUBBARD, K.M.
MCCUNE, S.
PINGITORE, S.
ROOT.M.J.
ROSS, G.A.
TITUS, D.W.
WANG, L.
ZHU, Z.


Rule 104.2(c)
Requirement to cooperate
BAKSH, T.
MERLE, F.
RAGULAN, K.K.S.
Tully, D.C.
ZYTVELD, E.


Rule 201
Good reputation of the profession
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Rule 201
Good reputation of the profession
ADAIR, L.E.
ARVANITIS, H.A.
BAILLIE, C.P.F.
BAKER, J.A.
BOAKE, W.P.
BOTT, R.F.
CADESKY, G.E.
CUNNINGHAM, H.G.
DAVIES, R.T.
DAY, R.E.
DONAHOE, R.P.E.
DYER, W.A.
FERRI, A.A.
FILGER, S.S.
GIANNANTONIO, I.
GREENIDGE, L.W.H.
GREENWOOD, R.H.
HAAR, T.
HERMANN, J.J.
HUNTER, J.
INGRAM-JOHNSON, J.S.H.
LEE, P.G.
LICZYK, W.A.
LONG, J.H.
LUTVAK, S.M.
MATHESON, W.C.
NEINSTIEN, S.S.
NOE, O.C.
NORRIS, J.A.M.
ROY, K.M.
ST. DENIS, G.C.
SHUSTER, J.L.
STINCHCOMBE, P.W.
WHITE, G.D.
WHITING, D.L.
WHYTE, B.G.


Rule 201.1
Maintenance of reputation of profession
A Member
ABRAHAM, D.M.
ADAIR, J.A.
ADAMS, S.Z.
ALLEN, N.H.
ALLOUBA, A.A.
ALTBERG, L.
ANAS, G.
ARMSTRONG, R.G.I.
BAILEY, L.A.
BAKER, J.A.
BAKER, R.
BAKER, R.
BANK, M.L.
BABAROSH, M.H.
BELL, M.D.
BENDALL, FS
BENNETT, B.F.
BERENBAUM, A.
BERTRAND, B.A.
BOGART, P.T.
BORTOLUSSI, R.
BOULTBEE, J.A.
BROSKO, M.S.
BROWN, S.
BROWN, S.S.
BUCKLES, B.
BULL, B.L.
BURIGANA, J.S.
BURRILL, A.W.
BURRON, B.T.
BUTLER, K.W.
CAMPBELL, W.A.
CHAPMAN, H.M.
CHU, A.
CHU, A.
COLEMAN, P.D.
CRAIB, C.
CUKE, H.A.
CUTBUSH, G.A.W.
DAGNEAU, W.R.
DANIEL, C.L.A.
DARWISH, W.H.
DARWISH, W.H.
DAVIES, B.D.
DAVIES, D.A.
DELAHAYE, S.J.
DENGLER, A.
DOSTMOHAMED, M. (APPEAL)
DOSTMOHAMED, M. (DISCIPLINE)
DOUTRE, A.M.
DUFFIELD, J.A.
DUNCAN, J.R.R.
DURAND, D.T.
EADES, G.D.
ECKSTEIN, GC
ELES, R.D.
ENGLAND, J.L.
ETUKA-AYORINDE, R.
FALCO, L.A.
FINKELSTEIN, H.J.
FIORINO, T.
FITZ-ANDREWS, K.G.D.
FOSTER, E.LeM
FRANCIS, G.W.
FRANCIS BOLDEN, A.A.
FRENCH, T.J.
FURNIVALL, R.C.
GALLUZZO, B.
GANDZA, D.R.
GARSIDE, B.M.
GARY, M.L.
GERA, V.K.
GIUSTINI, D.A.
GOODMAN, P.H.
GOURLAY, G.T.
GRANELLI, J.M.
GROVER, A.
GUPTA, P.P.
HAAR, T. (DISCIPLINE)
HAAR, T. (APPEAL)
HADJOR, T.K.
HALLER, R.P.
HARRIS, T.C.
HINDOCHA, S.V.J.
HOECHT, R.A.
HOEY, D.G.
HOLMES, J.D.
HORSLEY, D.J.
HUBBARD, K.M.
HULL, M.J.
HUMPHREYS, P.R.
HYUN, Y.I.
HYUN, Y.I.
JEAN-BAPTISTE, A.
JEFFERY, J.W.
KANTERS, A.E.
KARMAZYN, S.M.
KHANGURA, B.S.
KROEKER, W.
KUMAR, B.A.
KUTUM, I.H.
KWIATKOSKI, P.F.
LANGE, G.G.
LAMBE, J.A.
LAPEDUS, M.
LEVINE, S.L.
LOCKE, N.H.
LOPEZ, M.L.A.
LORUSSO, M.
MALIK, G.M.
MALINSKY, R.R.
MANIS, W.I.
MARGEL, S.
MARCUS, S.H.
MARTIN, J.W. (APPEAL)
MARTIN, J.W. (DISCIPLINE)
MATTHEWS, J.O.
MCCONOMY, D.J.
MCCUTCHEON, I.R.
MCGREGOR, R.R.
MCINTYRE, D.C.
MCKECHNIE, C.A.
MCLEOD, D.
MCWILLIAMS, B.K.
MCWILLIAMS, B.K.
MEDHURST, D.H.
MENAKER, J.D.
MESSINA, M.B.
MINETTO, N.
MONSEN, P.F.
MOYAL, E.
MULLIGAN, B.D.
MURNAGHAN, M.
NG, ERIC FOOK-HONG
NG, KANNY
NOVOSELAC, R.
O'HARA, T.J.
ORLAND, M.J.
OTTO, M.H.
PAYNE, M.K.
PEEBLES, L.B.
PERRYMAN, R.N.
PFEIFFER, S.H.
PIRON, J.L.
PLATIS, J.
POLLACK, G.M.
POSTRADO, A.L.
POW, S.
QUICK, D.F.
QUON, B.Q.
RAPIER, D.E.W.
RASUL, A.
RICKETTS, T.Y.
RIEGLING, A.
RINALDI, P.
ROBSON, W.G.
ROY, K.M.
SACKS, D.
SCHOOLEY, D.P.
SEGGER, G.E.
SENNET, S.
SHILLINGTON, N.B.
SHILSON, M.D.
SHORROCKS, M.A.
SIDDIQI, S.
SILVERBERG, L.
SILVERMAN, T.A.
SIMPSON, F.E.
SITTER, C.R.
SIVAKUMARAN, R.
SLAVENS, J.M.
SMILEY, P.K.
SNEEK, R.J.
SNIDERMAN, R.
SONE, M.B.
SPENSIERI, P.
STANLEY, J.K.
STEBNER, M.
STEWART, G.G.
STONE, D.S.
STROHYJ, G.H.
TITLE, A.A.
THIESSEN, R.J.
TORCH, R.
TRENNUM, P.E.
TURGEON, N.
UPPAL, S.
VOS, J.A.
WALL, G.H.
WALLER, M.E.
WASHBURN, L.F.
WELSH, R.L.
WELSH, R.L.
WELTMAN, L.
WILKINSON, S.F.
WOODCROFT, J.A.
WISE, M.V.
XING, Y.


Rule 201.2
Rebuttable presumption of breach in Rule 102 offences
SHESSEL, S.L.


Rule 201.3
Students not to engage in public accounting
LORUSSO, M.
SENATHIRASA, L.


Rule 202
Integrity and due care
ALLOUBA, A.A.
BAKER, J.A.
BLAIR, R.M.
BROSKO, M.S.
BURCHILL, D.B.
CADESKY, G.E.
CALLANDER, W.D.
COOK, K.A.
DARWISH, W.H.
DAVIES, B.D.
DELAHAYE, S.J.
DOSTMOHAMED, M. (APPEAL)
DOSTMOHAMED, M. (DISCIPLINE)
DUCHESNE, P.G.
DURAND, D.T.
DWEK, J.C.B. (DISCIPLINE)
DWEK, J.C.B. (APPEAL)
ELES, R.D.
FINKELMAN, M.A.
FINKELSTEIN, H.J.
FRENCH, T.J.
GANDZA, D.R.
GRANATSTEIN, J.J.
GRAY, K.A.
GREENIDGE, L.W.
GRUNBERG, M.
HINDOCHA, S.V.J.
HORN, J.E.
HORSLEY, D.J.
HYUN, Y.I.
JONES, D.V. (APPEAL)
JONES, D.V. (DISCIPLINE)
KALBA, G.M.
KELLY, F.P.
KUTUM.I.H.
LAPEDUS, M.
LUI, E.Y.F.
LUPINSKI, C.
LUTVAK, S.M.
MENAKER, J.D.
MONSEN, P.F.
MURNAGHAN, M.
NOVOSELAC, R.
PERRYMAN, R.N.
QUON, B.Q.
REITEROWSKI, E.M.
RELLINGER, W.J.
RICKETTS, T.Y.
SHESSEL, S.L.
SMITH, O.F.H.
SNIDERMAN, R.
SOLMON, N.H.
STARR, R.K.
STEIGINGA, R.S.
STEWART, G.G.
STINSON, D.B.
TURGEON, N.
URSU, W.W.
VROOM, R.G.
WAGNER, G.F.
WALL, G.H.
WASHBURN, L.F.
WELSH, R.L.
WRONZBERG, R.M.


Rule 202.1
Integrity and due care
SHIFMAN, S.S.


Rule 203
Sustaining professional competence; keeping informed
CALLANDER, W.D.
RELLINGER, W.J.


Rule 203.1
Professional Competence
GRANT, J.
NOVOSELAC, R.
WEATHERHEAD, B.D.P.


Rule 203.2
Co-operation with practice inspections and professional conduct investigations
ADAMS, L.
ARVANITIS, P.A.
BAILEY, L.A.
BELLAMY, D.S.
BLAIR, R.M.
BROWN, S.
BULL, B.L.
BUNTE, C.E.
BURRELL, T.A.
BYERS, G.E.
CAMPBELL, W.A.
CARROLL, I.C.
CARROLL, I.C.
CHANDLER, D.E.
CHU, A.
CIOLFE, A.T.
CRAWFORD, R.D.
CROUCHER, K.A.
DESING, W.W.
DEYMAN, D.W.
FITZ-ANDREWS, K.G.D.
GARSIDE, B.M.
GRAY, J.S.
GREER, R.E.
GREER, R.E.
HASAN, N.
HENDRY, D.R.
HUMPHREY, E.G.
JEFFERY, J.W.
JOHNSTONE, R.B.
KANTERS, A.E.
KELLEY, J.A.
LARKIN, R.G.
MALIK, G.M.
MALIK, G.M.
MCCRANEY, B.R.
MOHAMED, N.
MONEY, M.A.
MUSTAPHA, S.
NEWMAN, J.E.
O'HARA, T.J.
PERRIS, M.G.
PRESTA, F.
PYNE, E.V.
QUON, B.Q.
SHERWOOD, A.P.
SILBURN, J.M.
SNEEK, R.J.
SPIDALIERI, G.
STEVENS, R.J.C.
STROHYJ, G.H.
TAYLOR, R.C.
TELTSCHER, L.
TURGEON, N.
VOS, J.A.
WAGNER, G.F.
WELSH, R.L.
WILNER, S.F.
WINICK, M.N.


Rule 203.2(a)
Co-operation with practice inspection
BLUMAS, R.E.
CARSON, A.I.
CARSON, A.I.
DI TOMASO, M.A.
KLOOSTERMAN, P.S.
LO, T.P.K.
METZLOFF, D.L.
MICHAUD, R.A.
PERCIVAL, P.
SMITH, D.E.
YANUSH, T.W.
ZABA, J.A.


Rule 203.2(b)
Co-operation with professional conduct investigations
BERTRAND, B.A.
CROUCHER, K.A.
DARWISH, W.H.
DZUBAK, I.
ENGLAND, J.L.
LIS, T.A.
WELSH, R.L.
YANUSH, T.W.
ZABA, J.A.


Rule 204
Expressing an opinion while not being freely objective
SHILSON, M.D.


Rule 204.1
Objectivity: audit engagements
BARK, S.C.
DOHERTY, T.P.
GARY, M.L.
GHUMMAN, S.P.S.
GREENSPAN, J.
GREENWOOD, R.H.
HAAR, T. (DISCIPLINE)
HAAR, T. (APPEAL)
HALL, R.J.
ISAACS, B.P.
KALBA, G.M.
KUTUM.I.H.
LAMBE, J.A.
LANGE, G.G.
MCKEAND, D.B.
OTTO, M.H.
SITTER, C.R.
VANGELISTI, A.J.
WEBB, J.P.


Rule 204.2
Objectivity: review engagements
APPLETON, T.E.
FUERST, G.W.E.
GERA, V.K.
HOECHT, R.A.
NEINSTIEN, S.S.
PAYNE, M.K.
WINTERS, J.W.
WEBB, J.P.
WELSH, R.L.


Rule 204.3
Disclosure of impairment of objectivity
HALL, R.J.
MCKEAND, D.B.
WEISBROD, A.A.M.


Rule 204.4
Disclosure of conflicts
GRANT, J.
WEATHERHEAD, B.D.P.
WEISBROD, A.A.M.


Rule 205
False or misleading documents and oral representations
ADAIR, J.A.
ALLEN, N.H.
BANERJEE, S.
BECKER, G.
BOAKE, W.P.
BOTT, R.F.
BROWN, S.S.
BURIGANA, J.S.
COLEMAN, P.D.
CUKE, H.A.
DARWISH, W.H.
DAVIES, B.D.
DAVIES, D.A.
DAVIES, R.T.
DUFFIELD, J.A.
DWEK, J.C.B. (DISCIPLINE)
DYER, W.A.
EADES, G.D.
ECKSTEIN, GC
ESTRIEN, S.
FINKELSTEIN, H.J.
FITZ-ANDREWS, K.G.D.
FRYERS, P.M.
GANDZA, D.R.
GERA, V.K.
GHUMMAN, S.P.S.
GOODMAN, P.H.
GRANATSTEIN, J.J.
GRAY, K.A.
GREENSPAN, J.P.
GUPTA, P.P.
HINDOCHA, S.V.J.
HOECHT, R.A.
HUBBARD, K.M.
HUNTER, J.
INGLIS, R.W.
INGRAM-JOHNSON, J.S.H.
ISABELLA, L.L.
JEAN-BAPTISTE, A.
KARMAZYN, S.M.
KUTUM.I.H.
LEE, P.G.
LORUSSO, M.
LUKAS, J.
LUPINSKI, C.
LUTVAK, S.M.
MARCUS, S.H.
MARGEL, S.
MATHESON, W.C.
MATTHEWS, J.O.
MCKECHNIE, C.A.
MESSINA, M.B.
MONSEN, P.F.
MURNAGHAN, M.
NG, KANNY
NORRIS, J.A.M.
PEEBLES, L.B.
PERRYMAN, R.N.
QUICK, D.F.
RIEGLING, A.
ROY, K.M.
RUTMAN, R.C.
SACKS, D.
SCHOOLEY, D.P.
SHIFMAN, S.S
SHORROCKS, M.A.
SILVERBERG, L.
SILVERMAN, T.A.
SIMPSON, F.E.
STANLEY, J.K.
STEWART, G.G.
STONE, D.S.
SWAYNE, R.G.B.
WAGNER, G.F.
WHITING, D.L.
WHITTAKER, P.J.
WRONZBERG, R.M.
XING, Y.


Rule 205(1)
Signing or associating with false or misleading documents


Rule 205(2)
Making false or misleading oral representations


Rule 205(a)
Signing or associating with false or misleading documents
BAKER, J.A.
ORMSBY, G.A.


Rule 205(b)
Making false or misleading oral representations
HADJOR, T.K.


Rule 206
Compliance with professional standards
ALDRED, J.
ALLOUBA, A.A.
ARLEN, G.E.
ARLEN, G.E.
BARK, S.C.
BARRINGTON, J.D. (DECISION)
BARRINGTON, J.D. (ORDER)
BARRINGTON, J.D. (APPEAL)
BARRINGTON, J.D. (COURT APPEAL)
BLAIR, R.M.
BROOKER, C.M.J.
BROOMAN, D.J.
CADESKY, G.E.
CAMPBELL, W.A.
CHESKES, A.S.
CLARENCE, B.
CUNNINGHAM, H.G.
DAVIES, R.
DOHERTY, T.P.
DORRANCE, T.F.
DUCHESNE, P.G.
ENSTROM, D.J.
ESTRIEN, S.
FINKELMAN, M.A.
FINSTEIN, J.
FUERST, G.W.E.
GRANT, J.
GRANT, J.
GRAY, D.W.
GREENIDGE, L.W.
GREENSPAN, J.P.
GROSSI, P.G.
GRUNBERG, M.
GUPTA, P.P.
GUPTA, P.P.
HICKMAN, D.G.
HINDOCHA, S.V.J.
HOECHT, R.A.
HOWE, M.N.
HUGHES, D.A.
HYUN, Y.I.
INGLIS, R.W.
ISAACS, B.P.
JAMAL, A.A.
KROEKER, W.
LEFEBVRE, G.J.C.
LUI, E.Y.F.
LUKAS, J.
MCINNIS, A.
MCKECHNIE, P.H.
MILLER, R.P.
PARISI, R.E.
POWER, A. (DECISION)
POWER, A. (ORDER)
POWER, A. (APPEAL)
POWER, A. (COURT APPEAL)
PYNE, E.V.
REITEROWSKI, E.M.
RUSSO, C. (DECISION)
RUSSO, C. (ORDER)
RUSSO, C. (APPEAL)
RUSSO, C. (COURT APPEAL)
RUTHERFORD, R.R.P.
SMITH, D.M.
ST. DENIS, G.C.
STANLEY, J.K.
STEIGINGA, R.S.
URSU, W.W.
VROOM, R.G.
WALL, G.H.
WEBB, J.P.
WEDGBURY, D.J.
WINTERS, J.W.
WOODSFORD, N.C.
WRONZBERG, R.M.


Rule 206.1
Compliance with professional standards
BAKER, R.
BAKER, R.
BAWEJA, R.S.
BLAIR, R.M.
BROOMAN, D.J.
BUTLER, K.W.
CAMPBELL, W.A.
DOSTMOHAMED, M. (APPEAL)
DOSTMOHAMED, M. (DISCIPLINE)
DUNN, R.P.
ENSTROM, D.J.
FINSTEIN, J.
HUBBARD, K.M.
HUGHES, D.A.
HYUN, Y.I.
KUTUM.I.H.
LANGE, G.G.
LOPEZ, M.L.A.
LOTAY, M.S
MALIK, G.M.
MANN, R.G.A.
MENAKER, J.D.
MORGAN, J.W.
ORLAND, M.J.
SCHOLZ, J.
SMILEY, P.K.
VANGELISTI, A.J.
WALL, S.W.A.
WEATHERHEAD, B.D.P.


Rule 206.2
Expressing an opinion without complying with GAAS
BROWN, D.W.
FAGG, E.A.E.
HINDOCHA, S.V.J.
HINDOCHA, S.V.J.
KALBA, G.M.
ROBINS, P.K.T.
SHEPHERD, J.K.
SMITH, O.F.H.


Rule 206.3
Expressing an opinion without reservation: non-compliance with accounting standards
FAGG, E.A.E.
HINDOCHA, S.V.J.
KALBA, G.M.


Rule 206.4
Expressing an opinion without reservation: non-compliance CICA Handbook
BROWN, D.W.
FAGG, E.A.E.
SHEPHERD, J.K.


Rule 206A
Failure to comply with CICA Handbook in non-audit engagements
CALLANDER, W.D.
FAGG, E.A.E.
RELLINGER, W.J.


Rule 207
Informing clients and associates of possible conflicts of interest
WASHBURN, L.F.
WEBB, J.P.


Rule 208
Unauthorized benefits
COLEMAN, P.D.
GREENSPAN, J.
SENATHIRASA, L.


Rule 208.1
Confidentiality of information
SEGGER, G.E.
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Rule 209.1
Borrowing from Clients
ENGLAND, J.L.
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--->


Rule 210.1
Using Confidential Information Concerning the Affairs of a Client
BOVOS, J.


Rule 212
Handling of trust funds and other property
CADESKY, G.E.
QUICK, D.F.


Rule 212.1
Handling of trust funds and other property
POLLACK, G.M.
SILVERMAN, T.A.


Rule 212.2
Handling property of others
DURAND, D.T.


Rule 213
Unlawful activity
BUCKLES, B.
FOSTER, E.LeM
FRYERS, P.M.


Rule 215
Contingency fees, and services without fees


Rule 216
Payment of receipt of commissions
OTTO, M.H.
PERRIS, M.G.
WEISBROD, A.A.M.


Rule 217.1
Advertising
BOTT, R.F.


Rule 217.3
Advertising; promotional material


Rule 217.4
Seminars


Rule 218
Failure to retain working papers
CALLANDER, W.D.
CAMPBELL, W.A.
CHU, A.
FAGG, E.A.E.
FRANCIS, G.W.
HINDOCHA, S.V.J.
HINDOCHA, S.V.J.
ISAACS, B.P.
KUTUM.I.H.
MALIK, G.M.
MONSEN, P.F.
SCHOLZ, J.
WEBB, J.P.
WELSH, R.L.
WOODSFORD, N.C.


Rule 301.1
Obtaining or attracting clients
SOMERVILLE, W.E.


Rule 301.2
Solicitation
SOMERVILLE, W.E.


Rule 302.1
Communication with predecessor
CLEVELAND-ILIFFE, J.F.


Rule 302.2
Communication with successor
MALIK, G.M.
MENAKER, J.D.
--->


Rule 303.1
Co-operation with successor
ALLOUBA, A.A.
BELLAMY, D.S.
BROWN, S.
FITZ-ANDREWS, K.G.D.
HASAN, N.
TURGEON, N.


Rule 303.2
Co-operation with successor
ALLOUBA, A.A.
BELLAMY, D.S.
HASAN, N.


Rule 305
Communication of special engagements to incumbent
HINDOCHA, S.V.J.


Rule 401
Practice Names
WALL, G.H.


Rule 402.1
Use of descriptive styles


Rule 403
Firm Names
WELSH, R.L.


Rule 406
Sole proprietor or firm names/Member responsible for a non-member in practice of public accounting
ANDERSON, P.R.W.
GRANT, J.
HUBBARD, K.M.
TROTTER, W.J.


Rule 409
Practice of public accounting in corporate form
BELLAMY, D.S.


Rule 502
Firm's maintenance of policies and procedures: competence and conduct of firm members
WM. J. TROTTER & ASSOCIATES