The accounting firm conducted its own investigation and removed Suddeth as partner in charge of the audit practice in its Pittsburgh, Pa. office after voluntarily informing the board of its findings. Named to the position in the Pittsburg office in 2010, he was removed from the role by Deloitte and from all direct audit responsibility for any public or private client. He retired from the firm Deloitte effective June 1, 2013.

Suddeth, 47, of Gibsonia, Pa., can apply for reinstatement after two years.

The allegations stemmed from fieldwork the board began in June 2011 for its inspection of the Dec. 31, 2010 financial statements of a Deloitte client firm. While Suddeth planned to document discussions regarding risks of fraud with the client's CFO and general counsel, he did not write the memoranda involved until two months after the documentation completion date and also failed to draft an Independence Memorandum.

The documents were completed just before the inspection team arrived, but were backdated and Suddeth did not inform the PCAPB of the changes.
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