Web site for Employee Benefit Plan Audit Quality Center enhanced.

The AICPA Employee Benefit Plan Audit Quality Center, a firm-based, voluntary membership center designed to promote the importance of quality audits of employee benefit plans, recently launched an enhanced Web site (www.aicpa.org/EBPAQC) for members and others interested in auditing employee benefit plans. The center's improved online resource is conveniently organized around a homepage that serves as a single access point to the latest developments in employee benefit plan auditing. The center, which launched in Mar. 2004, currently has more than 900 member firms nationwide. To obtain a list of firm members, review resources or learn more about the center, visit the Web site.

As a result of an investigation of alleged violations of the Code of Professional Conduct of the AICPA, the following ethics case has been resolved by settlement agreement under the Joint Ethics Enforcement Program:

* Brad W. Constantine of Roseville, Calif., suspended from membership in the AICPA for a period of two years, effective Feb. 7, 2005.

As a result of decisions by hearing panels of the Joint Trial Board, the following members have had their AICPA memberships:--Terminated following a denial by an ad hoc committee of the Joint Trial Board of a request for a review of the decision of the original trial board:

* Charles Lipton of Valley Stream, N.Y., effective Dec. 8, 2003.

* Roy McGarrell of West Covina, Calif., effective Feb. 10, 2005.

Under the automatic disciplinary provisions of the Institute's bylaws, the following member has had his AICPA membership:--Suspended following suspension of his CPA certificate by the Washington State Board of Accountancy:

* Andy Ka Wai Cheung of Hong Kong, effective Dec. 6, 2004.

Details on these disciplinary actions can be accessed through:

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