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Disciplinary actions.


As a result of an investigation 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 case has been resolved by settlement agreement under the Joint Ethics Enforcement Program:

* James Ross James Ross can refer to:
  • James Clark Ross, a British polar explorer
  • James Ross (U.S. politician)
  • James Ross (Canadian politician)
  • James Ross (Canadian lawyer), a member of Louis Riel's provisional government during the Red River Rebellion
 of Tulsa, Okla., admonished, effective

Sept. 1, 2006. As a result of decisions by hearing panels of the Joint Trial Board, the following members have had their AICPA memberships: --Terminated:

* Gala J. Fort of Las Vegas, effective Sept. 22, 2006.

* Peter D. Sheran of Brooklyn, N.Y., effective Aug. 31, 2006.

* Gene G. Smith of Alma, Mich., effective Sept. 22, 2006.--Suspended:

* Philip Katz of Brooklyn, N.Y., suspended from membership in the AICPA for one year, effective Aug. 31, 2006.

* William Katz of Brooklyn, N.Y., suspended from membership in the AICPA for one year, effective Aug. 31, 2006.

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 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:

* Gary D. Herwitz of New York New York, state, United States
New York, Middle Atlantic state of the United States. It is bordered by Vermont, Massachusetts, Connecticut, and the Atlantic Ocean (E), New Jersey and Pennsylvania (S), Lakes Erie and Ontario and the Canadian province of
, effective Aug. 11, 2006.

* Barry Korcan of Beaver Falls, Pa., effective Aug. 11, 2006.

--Suspended coincident with the duration of the suspension period imposed by the Oregon Board of Accountancy following disciplinary action:

* Kevin J. Sundberg of Vancouver, Wash., effective Aug. 30, 2006.

--Admonished following disciplinary action imposed by the Texas State Board of Public Accountancy:

* Joe N. Florey of Odessa, Texas, effective Aug. 11, 2006. Details on these disciplinary actions can be accessed through:

www.aicpa.org/pubs/cpaltr/index.htm
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Publication:CPA Letter
Date:Nov 1, 2006
Words:265
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