McDaniel, Scott of Covington, LA

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. McDaniel’s AICPA membership was suspended for two years, retroactive to September 18, 2025, the date of the Mississippi State Board of Public Accountancy’s disciplinary action. This action arises from a Consent Order in which Mr. McDaniel admitted to multiple violations, including practicing public accountancy without an active firm permit (Miss. Code Ann. § 73-33-1(2)), failing to complete required peer review for the firm (Board Rule 5.3.2), making misleading or deceptive representations in the practice of public accounting (Board Rule 6.17.1), making a false statement in connection with obtaining or renewing a license (Board Rule 6.17.6), and failing to cooperate with a Board inquiry (Board Rule 6.17.17). Under the terms of the Order, Mr. McDaniel agreed not to perform attest services after September 18, 2025, without first arranging for pre-issuance review with the Board, and to pay a $10,000 civil penalty.