McCardle, Jr., F. Dan of Galloway, OH

As a result of an investigation of alleged violations of the AICPA Code of Professional Conduct. Mr. McCardle, entered into a settlement agreement under the Joint Ethics Enforcement Program, effective August 26, 2026.

Information came to the attention of the Ethics Charging Authority (ECA – AICPA Professional Ethics Executive Committee) with respect to Mr. McCardle’s failure to comply with the Accountancy Board of Ohio (board) continuing professional education requirements for the period ending December 31, 2024.

The ECA reviewed the board’s order and Mr. McCardle’s responses to the ECA’s inquiries. The ECA gave Mr. McCardle the opportunity to respond to questions and to explain his position regarding the application of the AICPA Code of Professional Conduct to his performance of the matter described above. The ECA charged Mr. McCardle with the following violation of the AICPA Code of Professional Conduct.

Violation

Acts Discreditable Rule (2.400.001)

Mr. McCardle failed to comply with the Accountancy Board of Ohio’s professional education requirements for the three-year period ending December 31, 2024.

Agreement

In consideration of the ECA forgoing further investigation of McCardle’s conduct as described above and in consideration of the ECA forgoing any further proceedings in the matter, McCardle agreed as follows:

1. To waive his rights to a hearing under AICPA bylaws section 7.4.

2. To neither admit nor deny the above specified charges;

3. To his suspension of membership in the AICPA for a period of one year from the effective date of this agreement. During the period of suspension, he is prohibited from representing himself as a member of the AICPA and from using any AICPA credentials or certificates.

4. To comply immediately with professional standards applicable to the professional services he performs;

5. To complete the “Professional Ethics: The American Institute of Certified Public Accountants’ Comprehensive Course” 8.5-hour continuing professional education course within 6 months of the date he signs this letter and provide evidence of such completion (e.g., attendance sheets, course completion certificates)

6. That the ECA shall publish his name, the charges, and the terms of this settlement agreement.

7. That the ECA shall monitor his compliance with the terms of this settlement agreement and initiate an investigation where the ECA finds there has been noncompliance.