Disciplinary actions.

As a result of investigations of alleged violations of the Codes of Professional Conduct of the AICPA and/or state CPA societies, the following ethics cases have been resolved by settlement agreement under the Joint Ethics Enforcement Program:

* Richard I. Brewer of St. Petersburg, Fla., suspended from membership in the AICPA for two years, effective Mar. 17, 2003.

* Richard Mendel of Atlanta, suspended from membership in the AICPA and the Georgia Society of CPAs for one year, effective Jan. 6, 2003.

* Donald Minsk of Atlanta, suspended from membership in the AICPA and the Georgia Society of CPAs for one year, 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:

* Irwin P. Israel of Huntingdon Valley, Pa., effective May 28, 2003.

As a result of acceptance of a guilty plea by the Joint Trial Board, the following member has had his AICPA membership terminated:

* Martin A. Halpern of Pomona, N.Y., effective May 23, 2003.

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

--Terminated because of final judgments of conviction for crimes punishable by imprisonment for more than one year:

* Richard J. Goldberg of El Paso, Texas, effective Apr. 11, 2003.

* Douglas L. Rice of Watertown, Wis., effective Apr. 11, 2003.

--Suspended pending the outcome of his appeal:

* William J. Dougherty Jr. of Newport News, Va., effective Apr. 11, 2003.

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 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 of an audit client). If you are unsure of the applicability of Rule 301, call the Ethics Hotline at 888/777-7077 for guidance.