A former partner at a Utah CPA firm has been permanently banned and another partner barred for at least five years from associating any public accounting firm registered with the Public Company Accounting Oversight Board. The action was taken against two partners of Chisholm, Bierwolf, Nilson & Morrill of Bountiful, Utah, for failing to cooperate with a proposed PCAOB inspection and subsequent investigation. It also permanently revoked the firm's registration with the most serious charges surrounding the audit of an oil-and-gas-drilling business that was claiming properties it didn't own as assets.