Special feature: making your AICPA membership work for you.Maximize the value of your AICPA AICPA See American Institute of Certified Public Accountants (AICPA). membership. Whether gaining knowledge, improving skills, streamlining staff activities or saving money through discounts, it's important to know all the ways your membership can work for you. The AICPA provides a host of resources, information and tools to help CPAs succeed and expand their professional horizons. Taken together, these benefits make it possible for your AICPA membership to truly pay for itself. Refer to this useful summarized directory throughout the year. Professional Information For Improved Performance * AICPA Online (www.aicpa.org) offers immediate access to news and special features about the latest developments affecting the accounting profession. Obtain valuable information on standards and other professional and technical matters and news releases, as well as access online newsletters and magazines. Learn about important new AICPA initiatives and the latest hot issues for the 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. profession from the site to stay informed and competitive. * To conduct high-quality effective audits, get timely, comprehensive technical and educational information from our three audit quality centers: the Center for Public Company Audit Firms (www.aicpa.org/cpcaf), the Employee Benefit Plan Audit Quality Center (www.aicpa.org/ebpaqc) and the Governmental Audit Quality Center (www.aicpa.gaqc). Each one accomplishes its objectives through representation and by providing member firms with resources and guidance. * Members practicing in specific niche areas can get important news updates and valuable resources from several online community Web sites designed to help CPAs remain knowledgeable and improve performance. They are the Accounting Education Center (www.aicpa.org/CEAE); the Business Valuation and Forensic & Litigation An action brought in court to enforce a particular right. The act or process of bringing a lawsuit in and of itself; a judicial contest; any dispute. When a person begins a civil lawsuit, the person enters into a process called litigation. Services Center (www.aicpa.org/BVFLS); the Financial Management Center (www.aicpa.org/FMCENTER); the Information Technology Center (www.aicpa.org/INFOTECH); the PCPS PCPS Primary Care and Population Sciences PCPS Partners for Child Passenger Safety PCPS Pleasant Corners Public School (Canada) PCPS Plymouth Counselling and Psychotherapy Service (UK) Firm Practice Center (www.aicpa.org/PCPS); the Personal Financial Planning Financial planning Evaluating the investing and financing options available to a firm. Planning includes attempting to make optimal decisions, projecting the consequences of these decisions for the firm in the form of a financial plan, and then comparing future performance against Center (www.aicpa.org/PFP); and the Tax Center (www.aicpa.org/TAX). * The Journal of Accountancy, the leading professional publication read by CPAs, business executives, government officials and educators, provides news, explanatory articles and official releases. Members can gain important professional and technical information from the recently redesigned JofA, which now includes interviews with high-level Washington leaders and columns from well-known business writers. It is sent free to members and can also be found online at www.aicpa.org/pubs/jofa/joahome.htm. * The Small Firm Corner, a regular column written by AICPA Vice President--Small Firm Interests, Jim Metzler, provides you with insights into emerging issues affecting practitioners and practical advice on tackling tough practice problems. Each column highlights free AICPA resources specially designed for small practitioners to improve their skills and services, and increase staff productivity. It can be found in the "Spotlight Area" of AICPA Online (www.aicpa.org) or at the PCPS Firm Practice Center (www.aicpa.org/PCPS). * Members can efficiently get answers to tough technical questions from the Technical Information Hotline. Save time on research and money on outside services when you need non-authoritative responses to queries about accounting, financial reporting, auditing, attestation and accounting and review services. The hotline encourages members to submit questions in writing electronically (www.aicpa.org/members/div/infohot/index.htm) as an alternative to calling the toll-free number. Access this free service by calling 888/777-7077 or faxing 212/596-6233. To accommodate members' schedules, the toll-free number is staffed till 6:00 p.m., ET, throughout the year. During busy season (Jan. 15 through Apr. 15), hotline staff answers e-mail until 7:00 p.m., ET. * Members who face ethics issues in their practices and members who are not in public practice should turn to the Professional Ethics professional ethics, n the rules governing the conduct, transactions, and relationships within a profession and among its publics. professional ethics liability, n 1. Division's Ethics Hotline, which offers valuable information and can act as an ethics sounding board. In addition, members who notice, suspect or are aware of significant deficiencies in the work of another member should contact the hotline for guidance. The hotline's e-mail address See Internet address. e-mail address - electronic mail address is ethics@aicpa.org and its toll-free number is 888/777-7077, prompt 5, followed by prompt 2. * Hone hone, v to sharpen. your abilities to identify, deter and combat fraud through the AICPA Antifraud & Corporate Responsibility Resource Center. Its tools, technical information and guidance can assist you, whether your role is as an auditor or in business or the academic community. This center offers resources that can help educate the profession, investors and others about fraud, promote ethics and integrity in the workplace and establish clarity in reporting procedures. It is available at www.aicpa.org/antifraud. * Manage your own professional advancement with the AICPA Competency Serf-Assessment Tool. Use it to recognize what new skills you need and to ensure your core competencies remain relevant in the current marketplace. CAT's personalized per·son·al·ize tr.v. per·son·al·ized, per·son·al·iz·ing, per·son·al·iz·es 1. To take (a general remark or characterization) in a personal manner. 2. To attribute human or personal qualities to; personify. gap analysis--which is free to members--enables CPAs to confirm their strengths to determine their current value; identify learning opportunities; determine where growth is needed; and gain insights and strategies to plan a new career or make a career move. Once members assess their proficiencies, they can compare them against the highest and most valued in a specific area. The competency models available are business valuation, forensics See computer forensics. and litigation services; taxation; fraud prevention, detection and investigation; audit; business and industry/new finance; government; employee benefit plan audit; personal financial planning; and ElderCare/PrimePlus. To learn more, go to www.cpa2biz.com/CAT. * The 360 Degrees of Financial Literacy Financial literacy is the ability of individuals to make appropriate decisions in managing their personal finances. Raising levels of financial literacy is now a focus of government programmes in countries including[1] Australia, Japan, the United States and the UK. CPA Resource Center enables CPAs to promote their expertise while providing an important public service. It provides CPAs access to information and tools for educating consumers on key financial issues. Award-winning resources include: a free online two-hour CPE (Customer Premises Equipment) Communications equipment that resides on the customer's premises. CPE - Customer Premises Equipment course on financial literacy issues to ensure CPAs are prepared to be successful volunteers; a user guide that features sample invitations, flyers and timeline for planning a financial literacy event; 11 mobilization kits that focus on a particular life event and include a PowerPoint presentation with speaker's notes and handouts; and a link to the volunteer data base where CPAs can register to volunteer at the state or national level. The site can be found at www.aicpa.org/financialliteracy/index.asp. * If you work with audit committees or serve on them, you can benefit from several AICPA resources. The Audit Committee Matching System provides members with opportunities to serve on boards of directors and, as a public service, matches qualified, credentialed candidates with boards and their audit committees. Three Audit Committee Toolkits--corporate, not-for-profit and government--contain a broad sampling of checklists, questions, reports and guidelines developed to help audit committees achieve best practices in managing their role. These and other resources can be found at www.aicpa.org/audcommctr/homepage.htm. * To access a comprehensive collection of literature related to all aspects of the CPA profession, contact the AICPA library service, located at the University of Mississippi The University of Mississippi, also known as Ole Miss, is a public, coeducational research university located in Oxford, Mississippi. Founded in 1848, the school is composed of the main campus in Oxford and three branch campuses located in Booneville, Tupelo, and Southaven. . The University of Mississippi Library staff provides valuable reference and research assistance to AICPA members. Call 866/806-2133 or e-mail aicpalib@olemiss.edu. You can also search the library catalog on the Web at www.olemiss.edu/depts/general_library/aicpa. Marketing Tools To Help Grow Your Practice For members who want to keep clients up-to-date on important business news and expand their firms' marketing opportunities, the AICPA offers two client service newsletters: the monthly CPA Client Bulletin contains articles on tax and financial planning ideas for individuals and businesses, as well as stories on general business matters; the quarterly CPA Client Tax Letter focuses solely on tax issues for individuals and businesses, including articles on general tax planning Tax planning Devising strategies throughout the year in order to minimize tax liability, for example, by choosing a tax filing status that is most beneficial to the taxpayer. , legislation and cases and rulings. The monthly and quarterly issues of each publication are accompanied by a Resource and Citation Guide for you, the CPA, to facilitate further research into the topics in the newsletter and provide guidance on how you can follow-up with clients and engagement applications. Your name/firm's logo can be imprinted on all copies. For more information, call 888/777-7077. The CPA Marketing Toolkit is available free to all members at www.aicpa.org/cpamarketing/. With the toolkit, small firms and sole practitioners have a comprehensive marketing resource that includes tools to help promote a firm's practice and services and increase its visibility. The toolkit also features the CPA logo and tagline in various formats, as well as usage guidelines. Recent additions include a brochure and speech that can be used to highlight members' tax expertise. To promote the visibility of their credential, members can employ "CPA" logo merchandise in a variety of uses. Members can display the "CPA" logo on their business cards, letterhead, promotional literature, signage and even on lapel pins. Items in the CPA Accessories Collection include shirts, golf balls, caps, travel bags and watches. CPAs can use this merchandise themselves or as business gifts and give-away merchandise. Visit www.biggameamerica.com/cpa.html. Special Assistance For Members In Need The AICPA Benevolent Fund helps members and their families when they face financial difficulty caused by serious illness, accident, death or other major misfortunes. If you have fallen through your personal safety net or government assistance is either very limited or unavailable, the Fund is here for you. Call 201/938-3490 for assistance or to make a contribution. Save Hundreds Of Dollars Through Group Buying Power Buying Power The money an investor has available to buy securities. In a margin account, the buying power is the total cash held in the brokerage account plus maximum margin available. Also referred to as "Excess Equity. Through the Elite Values Program, AICPA members receive exclusive offers and substantial discounts from leading manufacturers and service providers--all made possible by the AICPA's considerable group buying power. For updates on the latest offerings and discounts, visit www.cpa2biz.com/elite. AICPA Checks and Forms Members can save up to 35% on their business checks and forms. The AICPA has partnered with Harland, one of the industry's largest and well-respected check printers, to bring members a full array of computer and manual checks and forms, including a selection of personal checks and tax forms. Call 800/873-9313 or visit www.cpa2biz.com/elite and click on AICPA Checks and Forms for more details. AICPA Visa Card (consumer and business credit cards) Chase is the exclusive authorized issuer of the AICPA Platinum Visa credit card, which offers excellent savings opportunities with a low introductory rate for purchases and balance transfers. Call 866/CPA-VISA (866/272-8472) or go to www.cpa2biz.com/elite and click on AICPA Visa Card to learn more or to apply for the card. Chase's AICPA business credit card features a Free Flexible Rewards Program, low introductory rate and online tracking of card activity, among other benefits. Call 888/729-1406. BizFilings (incorporations) AICPA members receive 10% off BizFilings' incorporation services for themselves or their clients. Items that may be involved include registered agent service; corporate or LLC (Logical Link Control) See "LANs" under data link protocol. LLC - Logical Link Control kit and seal; tax ID number obtainment; S corporation election filing with the IRS An abbreviation for the Internal Revenue Service, a federal agency charged with the responsibility of administering and enforcing internal revenue laws. ; important post-formation forms on CD; instructional compliance DVD DVD: see digital versatile disc. DVD in full digital video disc or digital versatile disc Type of optical disc. The DVD represents the second generation of compact-disc (CD) technology. ; and certified copy A photocopy of a document, judgment, or record that is signed and attested to as an accurate and a complete reproduction of the original document by a public official in whose custody the original has been placed for safekeeping. of formation document. Visit BizFilings at http://aicpa.bizfilings.com or call 800/981-7183. Chase Paymentech Solutions (credit/debit card processing) Save money on every credit card transaction and receive fast, efficient and cost-effective processing of both credit and debit cards debit card, card that allows the cost of goods or services that are purchased to be deducted directly from the purchaser's checking account. They can also be used at automated teller machines for withdrawing cash from the user's checking account. . AICPA members enjoy MasterCard/Visa discount rates as low as 1.8%, no application, enrollment or conversion fees, free supplies and 24-hour, seven-day-a-week technical support. With the introduction of Orbital Virtual Terminal, members can now process card payments with just a PC, an Internet connection and a Web browser The program that serves as your front end to the Web on the Internet. In order to view a site, you type its address (URL) into the browser's Location field; for example, www.computerlanguage.com, and the home page of that site is downloaded to you. . For more information or a no-obligation, free competitive analysis, call 800/824-4313. Dell (computer systems and services) AICPA members receive discounts on all Dell product lines. Save 3% on Dell[TM] Dimension[TM] desktops and Dell[TM] Inspiron[TM] notebooks. Save 6% on Dell OptiPlex Dell, Inc. targets its OptiPlex™ line of desktop computers for sale into the corporate, government and education markets. These systems typically contain Intel CPUs, beginning with the Pentium and currently with the Core 2 although Dell sells some models with AMD CPUs as well. [TM] desktops, Dell Latitude Dell's Latitude laptop brand is specifically targeted at the business market which means that standardized parts are used throughout the line and are available for several years for support purposes, as opposed to the Dell Inspiron which is aimed at the consumer market and whose [TM] notebooks, Dell PowerEdge This article or section needs sources or references that appear in reliable, third-party publications. Alone, primary sources and sources affiliated with the subject of this article are not sufficient for an accurate encyclopedia article. [TM] servers, Dell Precision Dell Precision is a line of workstation computers produced by Dell, Inc.. Current Dell Precision Desktop Models
DHL DHL abbr. 1. Doctor of Hebrew Letters 2. Doctor of Hebrew Literature (express shipping) AICPA members receive up to 25% off the competition's published rates and receive at least 10% off DHL Standard Rates. Call 800/MEMBERS (800/636-2377) for more information and for your free DHL Starter Kit. Or enroll online at www.cpa2biz.com/elite and click on DHL. Fidelity (custody and clearing services) CPAs launching an investment advisory practice can access a broad range of brokerage and investment products and services, leading-edge technology and comprehensive practice management support. Fidelity's open-architecture philosophy allows AICPA members to select only those resources that meet their firms' distinct needs. Benefits include low minimum asset requirements and discounts on marketing materials through PracticeMark, Fidelity's online marketing program. Visit www.cpa2biz.com/elite and click on Fidelity. Genesys Conferencing  This article or section is written like an .Please help [ rewrite this article] from a neutral point of view. Mark blatant advertising for , using . (audio and Web conferencing A videoconferencing session via the Internet. In order to interact with other participants, attendees use either a Web application or an application downloaded into their client machines. ) Genesys Conferencing's reservationless meeting centers provide on-demand 24/7 conferencing opportunities with toll-free and international access numbers. It can be used for presentations, marketing seminars, training programs, departmental meetings, document collaboration See data conferencing. and more. For more information, contact Paula Wharton at Paula.Whartonagent@genesys.com or 800/399-3942. Hertz (car rentals) Hertz #1 Club Gold Membership (a $50 value) is free for AICPA members. Special service is available at over 600 locations worldwide. To join or for more details, visit www.cpa2biz.com/elite and click on Hertz. To receive a discount of up to 20%, always mention the discount program number CDP CDP (cytidine diphosphate): see cytosine. (1) (Certificate in Data Processing) An earlier award for the successful completion of an examination in hardware, software, systems analysis, programming, management and accounting, #12353 when calling your travel agent or Hertz at 800/654-2200 to make a reservation. Lenovo AICPA members receive 5% to 20% on a wide range of select Lenovo PCs and related PC products, including ThinkPad notebooks and ThinkCentre desktops. There is a 20% discount on select X and T series ThinkPad notebooks and M and S series ThinkCentre desktops (excluding ThinkExpress notebook and desktop models) and a 5% discount on select specially priced ThinkExpress desktop and notebook models. Additional promotional specials are available each month. To order, go to lenovo.com/businesscenter/AICPA, or call 888/426-7235, option 1, ext. 3373. RIA (Rich Internet Application) A Web-based application that approaches the speed and elegance of a local application. An RIA may refer to a browser-based application that uses AJAX or another enhanced coding technique. (tax accounting/research) RIA, the leading authority on tax and accounting research, offers 10% discounts on new purchases and 5% on renewal purchases of its renowned RIA and WG&L tax and accounting information products. RIA can provide information to suit your particular needs, delivered in print, CD-ROM CD-ROM: see compact disc. CD-ROM in full compact disc read-only memory Type of computer storage medium that is read optically (e.g., by a laser). or on the only integrated online tax and accounting information system, CHECKPOINT. Call 800/950-1216. Robert Half (financial staffing/placement) Receive exclusive savings on specialized staffing services, including $25 savings on each 40 hours reached on a new Accountemps assignment (up to a maximum of $100 for 160 hours or more), 10% savings on each new Robert Half full-time placement fee, and $50 savings on each 40 hours reached on a new RH Management Resources engagement (up to a maximum of $200 for 160 hours or more). Discounts cannot be used in conjunction with any other discounts. Call 888/744-4089 and have your AICPA membership number ready. Starwood Hotels and Resorts Worldwide (lodging) AICPA members are eligible to enroll in the Corporate Preferred Level of Starwood Preferred Guest Program (SPG SPG - System Program Generator. A compiler-writing language. ["A System Program Generator", D. Morris et al, Computer J 13(3) (1970)]. ) and can enjoy room upgrades, late checkout, bonus Starpoints and can accrue points for free hotel stays. To enroll, call 888/625-5144 and identify yourself as an AICPA member. When making reservations, always provide your SPG account number to ensure that you receive your points to take advantage of these benefits. In addition, the AICPA Corporate Account number (69569) offers best rates on the day you book your hotel stay, automatically booking your reservation at the lowest cost. Visit www.cpa2biz.com/elite and click on Starwood Hotels for more details. Wells Fargo Wells Fargo armored carriers of bullion. [Am. Hist.: Brewer Dictionary, 1147] See : Protectiveness Wells Fargo company that handled express service to western states; often robbed. [Am. Hist. (mortgages, home equity loans) Members can take advantage of the many convenient features and benefits of the AICPA-sponsored Home Mortgage Program provided by Wells Fargo Home Mortgage, Inc. Receive a complimentary "Getaway" vacation package after closing on a new home purchase or refinance loan through this program. To learn more, go to www.cpa2biz.com/elite and click on Wells Fargo or call 800/272-1210. Xerox (copiers, faxes, printers) AICPA members save up to 20% on most Xerox products (excluding service contracts, supplies and personal line copiers). For more information on Xerox products and services or the AICPA/Xerox Partnership, visit www.cpa2biz.com/elite and click on Xerox or call 800/ASK-XEROX (800/275-9376), extension "CPA," or contact your local Xerox sales representative or authorized sales agent. Be sure to reference contact #0706109 to receive special AICPA pricing. Insurance Programs That Protect You And Your Family AICPA members receive attractive rates on a wide variety of programs, enjoying discounts on coverage and special arrangements that would not be available elsewhere for CPAs, their firms and their family members. More information is also available on the AICPA Insurance Program Web site at www.cpai.com. Term-Life Insurance Up to $2 million in group term life coverage with an equal amount of accidental death and dismemberment dismemberment /dis·mem·ber·ment/ (dis-mem´ber-ment) amputation of a limb or a portion of it. dismemberment amputation of a limb or a portion of it. benefits for individual members. Call 800/223-7473. Spouse Life Insurance Up to $2 million in term life coverage combined with an equal amount of accidental death and dismemberment coverage. Ca, 800/223-7473. Group Variable Universal Life Up to $2 million of coverage with fixed and equity investments of which earnings are tax deferred. Call 800/223-7473. Long-Term Disability Income Plan Provides monthly benefits from $1,000 to $10,000, including a "your occupation" definition of disability with up to a lifetime benefit period. Call 800/223-7473. Group Life for Firms Offers members and their firm personnel the opportunity to secure up to $500,000 of life insurance with an equal amount of accidental death and dismemberment coverage. Call 800/223-7473. Long-Term Care long-term care (LTC), n the provision of medical, social, and personal care services on a recurring or continuing basis to persons with chronic physical or mental disorders. Insurance Program Up to $300 per day is available to eligible members, spouses, parents and parents-in-law and other family members. Call 800/223-7473. Personal Liability Umbrella Security Provides up to $5 million in coverage for injury and property damage claims that exceed primary automobile, homeowners or renters coverage. Call 800/223-7473. Medicare Supplement Provides coverage to members, spouses and eligible parents 65 years and older without regard to past or present health conditions at rates that are not available to the general public. Call 800/957-3195. Catastrophe Major Medical Provides coverage for medical costs that exceed the limits of Basic Health Insurance Plans, with a lifetime maximum of up to $2 million. Call 888/294-0028. Auto Insurance Competitive auto insurance rates available for AICPA members from GMAC GMAC General Motors Acceptance Corporation GMAC Graduate Management Admission Council GMAC Give Me A Call GMAC Genetic Manipulation Advisory Committee GMAC Genetic Modification Advisory Committee (Singapore) GMAC Give Me A Chance Insurance. Call 877/999-3626. Homeowners Insurance Comprehensive homeowners coverage for AICPA members through Homesite Insurance. Call 866/366-4607. Commercial Property and Liability Offers firms and sole practitioners a choice of carriers and coverage including business owner's insurance, workers compensation, commercial auto coverage, commercial liability umbrella, international coverages for international businesses, plus kidnap, ransom and extortion extortion, in law, unlawful demanding or receiving by an officer, in his official capacity, of any property or money not legally due to him. Examples include requesting and accepting fees in excess of those allowed to him by statute or arresting a person and, with coverage. Call 866/283-7127. Professional Liability Insurance Protection of $100,000 to $20 million for members in public practice against liability claims related to professional services (job) professional services - A department of a supplier providing consultancy and programming manpower for the supplier's products. . Call 800/221-3023. Employment Practices Liability Insurance CPA EmployerGard provides comprehensive protection against employment-related claims, such as wrongful termination wrongful termination n. a right of an employee to sue his/her employer for damages (loss of wage and "fringe" benefits, and, if against "public policy," for punitive damages). , age, race, or gender discrimination and other workplace-related lawsuits. Call 800/221-3023. Retirement Plans For Building Your Nest Egg Nest Egg A special sum of money saved or invested for one specific future purpose. Notes: Examples of the purposes for which nest eggs are usually intended include retirement, education, and even entertainment (vacations and cruises). Nationwide Financial provides a variety of fund choices and special low administrative and recordkeeping rates for AICPA member firm plans that qualify under IRC (Internet Relay Chat) Computer conferencing on the Internet. There are hundreds of IRC channels on numerous subjects that are hosted on IRC servers around the world. After joining a channel, your messages are broadcast to everyone listening to that channel. Section 401. Call 888/401-5272. IRA-based plans available from T. Rowe Price T. Rowe Price (NASDAQ: TROW) is an independent global investment management firm and mutual fund manager based in Baltimore, Maryland. It was founded in 1937 by Thomas Rowe Price, Jr.. T. at 800/382-4272. AICPA Member Service Center service@aicpa.org 888/77-7077(9:00 a.m. to 6:00 p.m., ET) 800/362-5066 As a result 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 settlement agreement under the Joint Ethics Enforcement Program: * David A. DeZutter of Denver, admonished by the AICPA and the Colorado Society of CPAs, effective Apr. 5, 2006. 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: * Blair L. Dance of Irving, Texas Irving (pronounced 'er-ving') is a city located in the U.S. state of Texas within Dallas County. According to the 2000 U.S. Census, the city population was 191,615; the 2006 estimate was 201,927 according to the North Central Texas Council of Governments, and 196,084 according to , suspended from membership in the AICPA and the Texas Society of CPAs for two years, effective Apr. 6, 2006. * Kris D. Hinckley of Arlington, Texas Arlington is a city in Tarrant County, Texas (USA) within the Dallas-Fort Worth-Arlington metropolitan area. According to a U.S Census Bureau release, as of July 1, 2006 Arlington has an estimated population of 367,197. , suspended from membership in the AICPA and the Texas Society of CPAs for two years, effective Apr. 6, 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 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: * Michael D. Axtell of Jonesboro, Ark., effective Mar. 22, 2006. * Davin W. Brown of Raleigh, N.C., effective Mar. 22, 2006. * Irving P. David of Staten Island Staten Island (1990 pop. 378,977), 59 sq mi (160 sq km), SE N.Y., in New York Bay, SW of Manhattan, forming Richmond co. of New York state and the borough of Staten Island of New York City. , N.Y., effective Mar. 31, 2006. * Gerard A. Lisa of Hoboken, N.J., effective Mar. 31, 2006. --Terminated following revocation The recall of some power or authority that has been granted. Revocation by the act of a party is intentional and voluntary, such as when a person cancels a Power of Attorney that he has given or a will that he has written. of his license by the California Board of Accountancy: * Glen Morinaka of Monterey Park Monterey Park, city (1990 pop. 60,738), Los Angeles co., S Calif., a growing residential suburb of Los Angeles; inc. 1916. It is a wholesale, retail, and financial services center. , Calif., effective Mar. 31, 2006. Details on these disciplinary actions can be accessed through: www.aicpa.org/pubs/cpaltr/index.htm |
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