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Disciplinary actions.


As a result of an investigation of alleged violations of the Code of Professional Conduct of the AICPA AICPA

See American Institute of Certified Public Accountants (AICPA).
, the following ethics case has been resolved by settlement agreement under the Joint Ethics Enforcement Program:

* Todd Howard Todd Howard is the current executive producer for Bethesda Softworks, creators of The Elder Scrolls universe and videogame series. Todd has stated that Bethesda's philosophy for the Elder Scrolls games is to allow people to "Live another life, in another world.  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 rules and regulations enacted by an association or a corporation to provide a framework for its operation and management.

Bylaws may specify the qualifications, rights, and liabilities of membership, and the powers, duties, and grounds for the dissolution of an
, the following members have had their AICPA memberships:

--Terminated because of a final judgment of conviction for a crime punishable by imprisonment Imprisonment
See also Isolation.

Alcatraz Island

former federal maximum security penitentiary, near San Francisco; “escapeproof.” [Am. Hist.: Flexner, 218]

Altmark, the

German prison ship in World War II. [Br. Hist.
 for more than one year:

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

--Terminated following revocation of their CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000.  certificate license and/or permit to practice by their state boards state boards Examinations administered by a US state board of medical examiners to license a physician in a particular state; these examinations play an ever-decreasing role in state medical licensure, as these bodies now rely on standardized national examinations  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 professional ethics,
n the rules governing the conduct, transactions, and relationships within a profession and among its publics.

professional ethics liability,
n 1.
 Division at 888/777-7077.
COPYRIGHT 2004 American Institute of CPA's
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Publication:CPA Letter
Date:Jun 1, 2004
Words:309
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