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: * Lee R. Jordan of Atlanta, admonished by the AICPA and the Georgia Society of CPAs, effective Feb. 9, 2005. * Susan S. Moore of Columbia, S.C., suspended from membership in the AICPA and the South Carolina South Carolina, state of the SE United States. It is bordered by North Carolina (N), the Atlantic Ocean (SE), and Georgia (SW). Facts and Figures Area, 31,055 sq mi (80,432 sq km). Pop. (2000) 4,012,012, a 15. Association of CPAs for one year, effective Jan. 26, 2005. * Lawrence R. Reich of Lancaster, Pa., admonished by the AICPA and the Pennsylvania Institute of CPAs, effective Mar. 13, 2005. In lieu 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: * Victor Herman of West Palm Beach, Fla., expelled from membership in the AICPA, effective Feb. 20, 2005. * John G. Robinson of Dallas, suspended from membership in the AICPA for six months, effective Feb. 28, 2005. * David C. Volpe of Stoughton, Mass., expelled from membership in the AICPA, effective Jan. 26, 2005. As a result of decisions by hearing panels of the Joint Trial Board, the following members have had their AICPA memberships: --Terminated: * Thomas P. Monahan of Bronx, N.Y., effective Mar. 12, 2005. --Admonished: * Pat A. Rossetti of North Massapequa, N.Y., effective Mar. 12, 2005. 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 E. Botts of Birmingham, Ala., effective Feb. 22, 2005. * David O. Kingston of Salt Lake City, effective Feb. 22, 2005. * William M. Turnof of Holmdel, N.J., effective Feb. 22, 2005. --Terminated following revocation of his CPA certificate by the North Carolina North Carolina, state in the SE United States. It is bordered by the Atlantic Ocean (E), South Carolina and Georgia (S), Tennessee (W), and Virginia (N). Facts and Figures Area, 52,586 sq mi (136,198 sq km). Pop. State Board of Certified Public Accountant Certified Public Accountant (CPA) An accountant who has met certain standards, including experience, age, and licensing, and passed exams in a particular state. Examiners: * Jeffrey W. Morgan of Charlotte, N.C., effective Feb. 22, 2005. --Suspended following suspension 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: * Vernon T, Hall of Riverside, Calif., suspended for 30 days, effective Feb. 22, 2005. * Chi Sum Ho of Hong Kong, effective Feb. 22, 2005. * Steven R. Utt of Kirkland, Wash., effective Feb. 22, 2005. * J. Ben Vemazza of Santa Cruz, Calif., suspended for 30 days, effective Feb. 25, 2005. Details on these disciplinary actions can be accessed through: [email] www.aicpa.org/pubs/cpaltr/index.htm |
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