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:

* Denese Church Cahill of Stockton, Calif., admonished by the AICPA, effective Oct. 10, 2006.

* Brent M. Hyatt of Twin Falls, Idaho, admonished by the AICPA and the Idaho Society of CPAs, effective Oct. 9, 2006.

* Paul Ray Nielson of Eugene, Ore., admonished by the AICPA, effective Oct. 10, 2006.

* Richard K. Taylor of Atlanta, suspended from membership in the AICPA and the Georgia Society of CPAs for one year, effective Dec. 26, 2006.

In lieu of an investigation of alleged violations of the Codes of Professional Conduct of the AICPA and/or state CPA societies, the following ethics case has been resolved by a settlement agreement under the Joint Ethics Enforcement Program:

* Paul R. Wilkinson of Santa Barbara, Calif., expelled from membership in the AICPA, effective Apr. 6, 2006.

Under the automatic disciplinary provisions of the Institute's bylaws, 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 of accountancy:

* James R. Ahms Jr. of Dayton, Ohio, effective Jan. 18, 2007.

* Brian J. Brelje of Laguna Beach, Calif., effective Jan. 18, 2007.

--Suspended following suspension of their CPA certificate, license and/or permit to practice by their state boards of accountancy:

* Keith G, Mines of McPherson, Kan., suspended coincident with the duration of the suspension period imposed by the state board of accountancy.

* Edward P. Stucky of Wichita, Kan., suspended coincident with the duration of the suspension period imposed by the state board of accountancy.

David E. Wills of Pittsford, N.Y., suspended coincident with the duration of the suspension period imposed by the state board of accountancy.

Details on these disciplinary actions can be accessed through:

[email] www.aicpa.org/pubs/cpaltr/index.htm