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:

* William F. Koschak of Minneapolis, suspended from membership in the AICPA and the Minnesota Society of CPAs for six months, effective Sept. 1, 2005.

* L. Michael Larrenaga of San Jose, Calif., admonished by the AICPA, effective Aug. 19, 2005. Under the automatic disciplinary provisions of the Institute's bylaws, the following member has had his AICPA membership:

--Terminated following revocation of his CPA certificate by the state board of accountancy:

* Steven Krell of Studio City, Calif., effective June 17, 2005.

Details on these disciplinary actions can be accessed through:

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