Landy, Michael T. of Blue Ridge, GA

In consideration of the ECA forgoing further investigation of his alleged misconduct, Mr. Landy entered into a settlement agreement under the Joint Ethics Enforcement Program effective October 16, 2026. Under the settlement agreement, Mr. Landy was admonished by the AICPA pursuant to an order issued by the State of Florida Board of Accountancy related to his failure to comply with the Board’s continuing professional education requirements for the July 1, 2021 through June 30, 2023 re-establishment period.