---Under the automatic disciplinary provisions of the Institute’s bylaws, the following members have had their AICPA memberships:
--Suspended following suspension of their CPA certificate, license and/or permit to practice by their state boards of accountancy:
Paul Shui-Chi Yip of Hong Kong, suspended coincident with the duration of the suspension period imposed by the state board of accountancy.
Mr. Yip’s certificate was suspended by the Washington State Board of Accountancy for making a misrepresentation on an application for CPA-Inactive certificate renewal; failure to document completion of continuing professional education required to maintain a CPA-Inactive certificate but signed a statement under penalty of perjury that he had completed the requirements.
Ralph W. Howerton of Hays, KS, suspended coincident with the duration of the suspension period imposed by the state board of accountancy.
Mr. Howerton’s permit to practice was suspended by the Kansas State Board of Accountancy for failing to timely comply with peer review.