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Disciplinary actions.


As a result of investigations of alleged violations of the Codes of Professional Conduct of the AICPA AICPA

See American Institute of Certified Public Accountants (AICPA).
 and/or state 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.  societies, the following ethics cases have been resolved by settlement agreement under the Joint Ethics Enforcement Program.

* Nelson A. Barber of Washington Depot, Conn., expelled from membership in the AICPA, effective Feb. 17, 2003.

* Daniel W. De Kruyf of Twin Falls, Idaho
For the motion picture, see Twin Falls Idaho (film)
Twin Falls is the county seat and largest city of Twin Falls County, Idaho, United States.GR6
, expelled from membership in the AICPA and the Idaho Society of CPAs, effective Feb. 4, 2003.

* Gregory DuPlessis of Chester Springs, Pa., expelled from membership in the AICPA and the Pennsylvania Institute of CPAs, effective Jan. 6, 2003.

* Charles Melchior Estes of Phoenix, expelled from membership in the AICPA, effective Nov. 23, 2002.

* Rick W. Gossett of Atlanta, suspended from membership in the AICPA and the Georgia Society of CPAs for two years, effective Dec. 20, 2002.

* Edward M. Henderson of Rome, Ga., suspended from membership in the AICPA for one year, effective Jan. 6, 2003.

* Vincenzo Romano of Broomall, Pa., suspended from membership in the AICPA and the Pennsylvania Institute of CPAs for six months, effective Jan. 6, 2003.

As a result of a decision by a hearing panel of the Joint Trial Board, the following member has had his AICPA membership:--Terminated:

* Joseph A. Nolan of Rockwall, Texas Rockwall is a city in Rockwall County, Texas (USA). It is part of the Dallas/Fort Worth Metroplex. The population was 17,976 at the 2000 census. It is the county seat of Rockwall CountyGR6. The name is derived from a geological formation. , effective Feb. 26, 2003.

Following a denial by an ad hoc committee ad hoc committee A committee formed with the purpose of addressing a specific issue or issues, which theoretically is disbanded once its raison d'etre is finished  of the Joint Trial Board of a request for a review of the decision of the original trial board, the following members have had their AICPA memberships:--Terminated:

* Steven M. Scarano of Hicksville, N.Y., effective Jan. 9, 2003. --Admonished:

* Lee L. Engel of Ft. Lauderdale, Fla., effective Jan. 9, 2003.

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 member has had his AICPA membership:--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:

* Michael C. Cortese of Verona, N.J., effective Jan. 31, 2003.

Details on these disciplinary actions can be accessed through:

www.aicpa.org/pubs/cpaltr/index.htm
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Publication:CPA Letter
Geographic Code:1USA
Date:Apr 1, 2003
Words:339
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