<?xml version="1.0" encoding="utf-8"?><rss version="2.0"><channel><title>Registration Disapproval Notices</title><link>http://pcaobus.org/_layouts/feed.aspx?xsl=1&amp;web=/Registration/Firms&amp;page=29c0a386-c28c-4724-83cc-a3b3e36e0a08&amp;wp=867cb568-e7c4-4c84-9f01-b37235b0f6e2</link><description>Orders disapproving registration applications, which the Board makes public pursuant to Sections 102(c) and 105(d) of the Sarbanes-Oxley Act of 2002.</description><ttl>60</ttl><item><title>Vail &amp; Knauth LLP</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Vail_Knauth_LLP.pdf</link><description /><pubDate>Thu, 21 Feb 2013 19:18:22 GMT</pubDate></item><item><title>BDO AG</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/BDO_AG.pdf</link><description /><pubDate>Wed, 23 May 2012 19:46:21 GMT</pubDate></item><item><title>Dr. Winfried Heide Wirtschaftspruefer &amp; Steuerberater</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Wirtschaftspruefer_Steuerberater.pdf</link><description /><pubDate>Tue, 24 Apr 2012 22:14:00 GMT</pubDate></item><item><title>Deloitte &amp; Touche LLP (Guam)</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/DT_Guam.pdf</link><description /><pubDate>Tue, 24 Apr 2012 22:13:46 GMT</pubDate></item><item><title>Zhonglei (HK) C.P.A. Company Limited</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Zhonglei.pdf</link><description /><pubDate>Thu, 09 Jun 2011 15:38:14 GMT</pubDate></item><item><title>RAM Associates</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/RAM.pdf</link><description /><pubDate>Wed, 25 May 2011 21:41:25 GMT</pubDate></item><item><title>Flax and Company, P.C.</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Flax.pdf</link><description /><pubDate>Wed, 08 Sep 2010 18:29:12 GMT</pubDate></item><item><title>Richard J. Sheeler &amp; Co., LLP</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Sheeler.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:39 GMT</pubDate></item><item><title>Bobrow &amp; Company, P.C.</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Bobrow.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:39 GMT</pubDate></item><item><title>HHH CPA Group, LLC</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/HHH_CPA_Group_LLC.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:38 GMT</pubDate></item><item><title>Hansen, Plahm &amp; Company</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Hansen_Plahm.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:38 GMT</pubDate></item><item><title>Apple Accounting A Financial Services LLC</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Apple.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:38 GMT</pubDate></item><item><title>John A. Matthews Jr., C.P.A., P.C.</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Matthews.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:38 GMT</pubDate></item><item><title>Davis, Graber, Plotzker &amp; Ward, LLP</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Davis.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:37 GMT</pubDate></item><item><title>Price &amp; Gartrell, P.C.</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Price_Gartrell.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:37 GMT</pubDate></item><item><title>Schuhalter Coughlin &amp; Suozzo PC</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Schuhalter_Coughlin_and_Suozzo_PC.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:36 GMT</pubDate></item><item><title>United Financial CPA PC</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/United_Financial.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:36 GMT</pubDate></item><item><title>Gris, Hernandez Y Asociados Sociedad Civil</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Gris.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:36 GMT</pubDate></item><item><title>Sam S. Mah Inc.</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Sam_S_Mah.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:36 GMT</pubDate></item><item><title>Larry D. Liberfarb, P.C.</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Larry_D_Liberfarb_PC.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:35 GMT</pubDate></item><item><title>Norman H. Ross PC</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Norman_H._Ross_PC.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:35 GMT</pubDate></item><item><title>Norman Stumacher</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Norman_Stumacher.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:35 GMT</pubDate></item><item><title>Randall N. Drake, CPA</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Randall_N_Drake_CPA.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:35 GMT</pubDate></item><item><title>Harvey S. Weingard</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Harvey_S._Weingard.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:34 GMT</pubDate></item><item><title>Henry Schiffer, CPA, AAC</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Henry_Schiffer.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:34 GMT</pubDate></item><item><title>James C. Marshall, CPA, P.C.</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/James_C_Marshall.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:34 GMT</pubDate></item><item><title>Kushner, Smith, Joanou &amp; Gregson, LLP</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Kushner_Smith_Joanou_Gregson_LLP.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:34 GMT</pubDate></item><item><title>Halt, Buzas &amp; Powell, Ltd</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Halt_Buzas_and_Powell_Ltd.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:33 GMT</pubDate></item><item><title>Ernest D. Loewenwarter &amp; Co. LLP</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Ernest_D._Loewenwarter.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:32 GMT</pubDate></item><item><title>Frank Bujan</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Frank_Bujan.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:32 GMT</pubDate></item><item><title>Beutel Accountancy Corporation</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Beutel_Accountancy_Corporation.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:31 GMT</pubDate></item><item><title>David M. Winings, CPA</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/David_M._Winings,_CPA.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:31 GMT</pubDate></item><item><title>Eric C. Yartz</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Eric_C._Yartz.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:31 GMT</pubDate></item><item><title>Alan K. Geer, P.A.</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Alan_K_Geer.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:30 GMT</pubDate></item><item><title>Beckman Kirkland &amp; Whitney</title><link>http://pcaobus.org/Registration/Firms/Disapproval Notices/Beckman_Kirkland_and_Whitney.pdf</link><description /><pubDate>Fri, 13 Aug 2010 15:21:30 GMT</pubDate></item></channel></rss>