MITCHELL J. RUBIN, Chappaqua, N.Y., was disciplined under the provisions of NYSSCPA bylaws Article XII–Professional Conduct and Disciplinary Proceedings, Section 5. Automatic Discipline. Rubin’s NYSSCPA membership was terminated, effective May 7, 2019, in connection with the disciplinary action taken by the Securities and Exchange Commission (SEC). Through an “Offer of Settlement,” in which he neither admitted nor denied the findings, the SEC denied Rubin the privilege of appearing or practicing before the SEC as an accountant. This action is based on the SEC’s Order Instituting Public Administrative and Cease-and-Desist Proceedings Pursuant to Section 4C and 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission’s Rules of Practice, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order. According to the SEC’s findings, Rubin engaged in improper professional conduct by violating auditing standards established by the Public Company Accounting Oversight Board (PCAOB). He was the engagement partner during the audits of a temporary staffing services company from 2009 through 2013. During the audits of the company’s 2012 financial statements, Rubin and the engagement quality reviewer prepared and authorized issuance of the audit reports filed with the SEC that falsely stated that they had conducted the December 2012 audit in accordance with PCAOB standards, when, in fact, the audit was so deficient that it amounted to no audit at all. Details regarding the SEC’s order can be found here. (Published September/October 2019)