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 Guilliams’ CPA license was revoked for violating Code of Virginia §54.1-4413.3(1), (2), (3), (4), (5), (6) & (7); AICPA Code of Professional Conduct 1.400.050; Board Regulation 18VAC5-22-90(A)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.