The PCAOB found that Mendoza failed to cooperate board inspection a formal board investigation and also failed to comply with audit standards. The charges relate to the 2008 and 2009 financial statement of one client and the 2008 statements of another, who were not publicly identified. Mendoza can apply for reinstatement in five years.

His former firm, Mendoza, Berger & Co., filed for bankruptcy liquidation in 2012 after ceasing operations. Mendoza is currently a partner with Link Murrel & Co., which is registered with the PCAOB.

Mendoza's former firm was informed on Sept. 11. 2009 that it had selected the statement of those two companies for inspection. After receiving notice, Mendoza announced at a firm-wide meeting the workpapers need to be "cleaned up" before the inspectors arrived. He then directed the staff to fill out several programs that were not completed at the time of the audit of one client and sat beside one engagement team member, directing changes to be made to the workpapers, also directed a staff member to backdate changes.

He also met with a staff member to confirm alterations to the documentation for the audit of the other clients' financial statements had been complete.These backdated documents were present to the PAOCB inspectors.