An accountant most frequently loses their license for either failing to pay a renewal filing fee on time or to renew an annual license with a state board. Also very common is the failing to obtain the necessary continuing professional education credits or to report them. Another category that crops up with rather surprising frequency is when a CPA firm is doing audits or financial statement reviews or compilations and has failed to get what’s called a peer review done of their firm by another accounting firm, as is mandated by all state laws now, state licensing laws. And then, finally, and we’re frankly seeing more and more of this, is state licensing boards becoming actually fairly proactive and even a bit aggressive around policing situations where a CPA gets sued for damages by a private party or is faced with government regulation enforcement proceedings, typically by the Securities and Exchange Commission, the Department of Labor or, with more frequency now, the FDIC.