The PCAOB web site has a section titled Settled Disciplinary Orders. Locate the findings involving Kent M. Bowman, CPA, of Salt Lake City, Utah, involving the audit of Active Care, Inc.

A. Describe the situations and accounting/audit issues that led to the disciplinary action by the PCAOB.

B. There was an issue related to an audit confirmation sent to a customer of the client in this case. Please describe the issue and how the Bowmans audit team handled or responded to the confirmation. What would you have done related to this confirmation response?

C. What can you find of Bowmans background? Is he still with the Tanner CPA firm?

D. What do you think of the Bowmans understanding of generally accepted auditing standards and generally accepted accounting principles? Name one specific area where auditing standards were violated.

E. Two lessons you learned from reading of this audit situation?