Gould, Wayne A. of Miami Gardens, FL

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Gould was admonished effective October 15, 2024. This action is based on the disciplinary action imposed by the Florida Board of Accountancy. Mr. Gould was fined $5,000, required to complete 4 hours of penalty CPE in Ethics and 8 hours in Accounting and Auditing, and directed to enroll in peer review. These actions were taken based on allegations that Mr. Gould conducted an audit while his firm was not enrolled in a peer review program when the audit was performed and that his firm was not a licensed Florida certified public accounting firm.