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Disciplinary actions.


As a result of investigations of alleged violations of the Code 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:

* Weldon B. Brock of Nashville, Tenn., expelled from membership in the AICPA and the Tennessee Society of CPAs, effective Oct. 17, 2003.

* Larry L. Heiser of Worland, Wyo., admonished by the AICPA and the Wyoming Society of CPAs, 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 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 review of the decision of the original trial board:

* Lee L. Engel of Ft. Lauderdale, Fla., effective Dec. 8, 2003.

--Terminated:

* William McBride William (or Will or Bill) McBride may refer to:
  • William McBride (doctor), an Australian physician.
  • Will McBride (photographer), an American photographer based in Germany.
  • Will McBride (candidate), a 2006 Floridian candidate for the U.S. Senate.
 III of Santa Barbara, Calif., effective Dec. 19, 2003.

--Admonished:

* Peter F. Kuebler of Encinitas, Calif., effective Dec. 19, 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 following revocation of their CPA 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:

* John H. Carney of Worcester, Mass., effective Nov. 24, 2003.

* Danny A. Love of Concord, N.C., effective Nov. 24, 2003.

* Laurence M. Simon of Englishtown, N.J., effective Nov. 24, 2003.

--Suspended following suspension of her CPA license by the state board of accountancy:

* Veronica S. Carnes of Ossining, N.Y., effective Nov. 24, 2003.

Details on these disciplinary actions can be accessed through:

www.aicpa.org/pubs/cpaltr/ index.htm
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Publication:CPA Letter
Date:Feb 1, 2004
Words:270
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