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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:

* 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 San Jose, city, United States
San Jose (sănəzā`, săn hōzā`), city (1990 pop. 782,248), seat of Santa Clara co., W central Calif.; founded 1777, inc. 1850.
, Calif., admonished by the AICPA, effective Aug. 19, 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 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
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Publication:CPA Letter
Date:Nov 1, 2005
Words:134
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