Disciplinary actions.

As a result of an investigation of alleged violations of the Code of Professional Conduct of the AICPA, the following ethics case has been resolved by settlement agreement under the Joint Ethics Enforcement Program:

* Todd Howard of Lamesa, Texas, expelled from membership in the AICPA, effective Oct. 17, 2003.

As a result of decisions by hearing panels of the Joint Trial Board, the following members have had their AICPA memberships terminated:

* Tom E. Brewster of Crestview, Fla., effective Apr. 15, 2004.

* Everett A. Holseth of Tomball, Texas, effective Apr. 15, 2004.

* Michael J. Karlins of The Woodlands, Texas, effective Apr. 15, 2004.

Under the automatic disciplinary provisions of the Institute's bylaws, the following members have had their AICPA memberships:

--Terminated because of a final judgment of conviction for a crime punishable by imprisonment for more than one year:

* Jeffrey A. Conway of Mandeville, La., effective Apr. 8, 2004.

--Terminated following revocation of their CPA certificate license and/or permit to practice by their state boards of accountancy:

* Harry N. Kyllo of Portland, Ore., effective Apr. 8, 2004.

* Joelle T. Taylor of Wilmington, N.C., effective Mar. 19, 2004.

--Suspended following suspension of their CPA certificate, license and/or permit to practice by their state boards of accountancy:

* Allen M. Hsieh of Seattle, effective Apr. 8, 2004.

* Paul I. Onyewuenyi of Trenton, N.J., effective Apr. 8, 2004.

* Robert P. Romano of Las Cruces, N.M., effective Apr. 8, 2004.

* Ying Tak Wong of Los Angeles, effective Apr. 8, 2004.

* Cynthia K. Yu of Hong Kong, effective Apr. 8, 2004.

Details on these disciplinary actions can be accessed through:

[e-mail] www.aicpa.org/pubs/cpaltr/index.htm

Help Protect the Public Interest

Members who notice, suspect or are aware of significant deficiencies in work of another member should consider referring the matter to the Professional Ethics Division at 888/777-7077.