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: * Richard I Richard I, Richard Cœur de Lion (kör də lyôN`), or Richard Lion-Heart, 1157–99, king of England (1189–99); third son of Henry II and Eleanor of Aquitaine. . 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 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 final judgments of conviction for crimes 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: * 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 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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