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: * Kim Owen Friedrichsen of Lino Lakes, Minn., admonished by the AICPA and the Minnesota Society of CPAs, effective Feb. 14, 2004. * Larry Hinson Larry Hinson (born August 5, 1944) is an American professional golfer who played on the PGA Tour from 1968–1976. Hinson hails from Douglas, Georgia. Despite having a left arm slightly withered from a boyhood bout with polio, he was able to compete in amateur and of Houston, admonished by the AICPA and the Texas Society of CPAs, effective Feb. 5, 2004. * Valerie A. Pickens of Seattle, suspended from membership in the AICPA and the Washington Society of CPAs for one year, effective Feb. 5, 2004. * Lawrence James Lawrence James is a British writer and historian. He has written several works of popular history about the British Empire, and has been widely praised for his narrative skill, scholarship and readability. Simmons of Boca Raton, Fla., expelled from membership in the AICPA, effective Jan. 15, 2004. * Mark P. Stanton of Palatka, Fla., admonished by the AICPA, effective Feb. 4, 2004. * David H. Wackerly of Canton, Ohio, suspended from membership in the AICPA and the Ohio Society of CPAs for one year, effective Nov. 21, 2003. As a result of acceptance of a guilty plea by the Joint Trial Board, in lieu of a hearing, the following members have had their AICPA memberships terminated: * David W. Dern of Springfield, Ohio, effective Feb. 14, 2004. * Willis H. Geyer Jr. of Springfield, Ohio, effective Feb. 14, 2004. Details on these disciplinary actions can be accessed through: www.aicpa.org/pubs/cpaltr/index.htm Help Protect the Public Interest Members who notice, suspect or are aware of significant deficiencies in the work of another member should seriously 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. Prior to referral, consider your responsibilities under Rule 301 of the Code of Professional Conduct if the member is affiliated with a client (e.g., CFO See Chief Financial Officer. of an audit client). If you are unsure of the applicability of Rule 301, call the Ethics Hotline at 888/777-7077 for guidance. |
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