Like the Baseball Hall of Fame’s inaugural class of 1936 that was composed of five of the greatest baseball players of all-time, we have inducted our inaugural class of legendary CPA lawsuits into the CPA Hall of Shame. These cases would be laughable if they didn’t do such great harm to defendants who bear the costs of dealing with these absurd claims, and the “victims” who often receive little if anything, while their lawyers receive handsome paydays.