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David

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David G. Friehling of New City, NY effective March 18, 2009
Information came to the attention of the Ethics Charging Authority (“ECA”) (comprised of the AICPA Professional Ethics Executive Committee and the New York State Society of CPAs Professional Ethics Committee) alleging a potential disciplinary matter with respect to David G. Friehling.
Mr. Friehling advised that he would be willing to sign a settlement agreement charging him with violating AICPA Bylaw Section 7.4.6 and Rule 506 of the New York State Society of CPA’s Code of Professional Conduct, without admitting or denying such charge.

7.4.6 Fails to cooperate with the professional ethics division in any disciplinary investigation of the member, owner or employee of the firm by not making a substantive response to interrogatories or a request for documents from a committee of the professional ethics division or by not complying with the educational and remedial or corrective action determined to be necessary by the professional ethics executive committee, within thirty days after the posting of notice of such interrogatories, or a request for documents, or directive to take CPE or corrective action by registered or certified mail, postage prepaid, to the member at the member's last known address shown in the official records of the Institute.

1. Failure to conduct meaningful audit http://www.forbes.com/sites/walterpavlo/2011/09/16/david-friehling-madoffs-accountant-sentencing-postponed-again/ He had simply trusted Mr. Madoff, taking whatever figures he was given and plugging them into his supposedly independent audits, he explained.

he was charged with deceiving investors for years by falsely certifying that he had audited Mr. Madoff’s books.

http://www.sec.gov/litigation/litreleases/2009/lr20959.htm the SEC alleges that Friehling merely pretended to conduct minimal audit procedures

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