2008 Disciplinary Actions 


    July

    Under the automatic disciplinary provisions of the Institute’s bylaws, the following members have had their AICPA memberships:

    --Terminated because of a final judgment of conviction for a crime punishable by imprisonment for more than one year:

    Carole D. Argo of Baltimore, MD, effective April 17, 2008

    Ms. Argo pled guilty to violating Title 15, USC Section 78j(b) and 78ff; Title 17 CFR 240.10b05; and Title 18, USC Section 2, Securities Fraud.

    Robert G. Barber, Jr. of Durham, NH, effective April 17, 2008

    Mr. Barber was found guilty of Conspiracy to Commit Wire and Securities Fraud; Securities fraud: Issuing false press release, aiding and abetting; Securities fraud; filing false SEC form 10-Q, aiding and abetting; and Securities fraud: false statements to auditors; aiding and abetting.

    Wilbert M. Bauer of Milwaukee, WI, effective April 17, 2008

    Mr. Bauer was found guilty of three counts of Felony Theft-Business Setting with a value of more than $10,000.00.

    Thomas E. Karam of Rockville, MD, effective April 25, 2008

    Mr. Karam pled guilty to violating Title 18, USC Section 1343, Wire Fraud.

    —Terminated following disciplinary action imposed by the Public Company Accounting Oversight Board:

    Steven M. Kantor of Plantation, FL, effective April 25, 2008

    The PCAOB barred Mr. Kantor from being an associated person of a registered public accounting firm based on their findings concerning his violations of PCAOB rules, PCAOB auditing standards and independence standards, and federal securities laws in connection with the audits of the financial statements of two issuer clients from 2003 to 2005.

    Kevin J. Williams of Spokane, WA, effective April 25, 2008

    The PCAOB barred Mr. Williams from being an associated person of a registered public accounting firm based on their findings concerning his violations of PCAOB rules and auditing standards in connection with an audit of the financial statements of one issuer client during 2004.

    —Terminated following disciplinary action imposed by the Internal Revenue Service:

    Harold S. Kahn of Hollis, NY, effective March 17, 2008

    The IRS suspended Mr. Kahn from practice before the Internal Revenue Service from June 26, 2006 to June 25, 2010 for failing to file federal individual income tax returns.

    Jeffrey H. Lang of Fishers, IN, effective April 25, 2008

    The IRS suspended Mr. Lang from practice before the IRS for an indefinite period of time for failing to timely file his federal individual income tax return for each of the tax years ending 2000 and 2001; and for failing to file his federal individual income tax return for the tax years 2002, 2003, 2004 and 2005.

    —Terminated following disciplinary action imposed by the Securities and Exchange Commission:

    Daniel E. Clasby of Ipswich, MA, effective March 4, 2008

    The SEC directed that Mr. Clasby cease and desist from committing or causing any violations and any future violations of Section 102(a) of the Sarbanes-Oxley Act of 2002 (the “Act”). This decision was based on their findings concerning his participation in the preparation and issuance of a Corporation’s audit report when the Firm was not registered with the Public Company Accounting Oversight Board, as required by Section 102(a) of the Act.

    John Holtzhauser of Westlake, OH, effective April 17, 2008

    The SEC placed Mr. Holtzhauser under indefinite suspension from appearing or practicing before the Commission as an accountant.

    James M. Kirkland of Westlake Village, CA, effective March 4, 2008

    The SEC directed that Mr. Kirkland cease and desist from committing or causing any violations and any future violations of Section 102(a) of the Sarbanes-Oxley Act of 2002 (the “Act”). This decision was based on their findings concerning his participation in the preparation and issuance of a Corporation’s audit report when the Firm was not registered with the Public Company Accounting Oversight Board, as required by Section 102(a) of the Act.

    Robert J. Whitney of Newbury Park, CA, effective March 4, 2008

    The SEC directed that Mr. Whitney cease and desist from committing or causing any violations and any future violations of Section 102(a) of the Sarbanes-Oxley Act of 2002 (the “Act”). This decision was based on their findings concerning his participation in the preparation and issuance of a Corporation’s audit report when the Firm was not registered with the Public Company Accounting Oversight Board, as required by Section 102(a) of the Act.

    Henry Schiffer of Las Vegas, NV, effective March 4, 2008

    The SEC directed that Mr. Schiffer cease and desist from committing or causing any violations and any future violations of Section 102(a) of the Sarbanes-Oxley Act of 2002 (the “Act”). This decision was based on their findings concerning his participation in the preparation and issuance of a Corporation’s audit report when the Firm was not registered with the Public Company Accounting Oversight Board, as required by Section 102(a) of the Act.

    —Terminated following revocation of his CPA certificate by the Alabama State Board of Public Accountancy:

    Phillip C. Grace of Jasper, AL, effective April 17, 2008

    Mr. Grace’s certificate was revoked in connection with his conviction of the felony offense of Obstruction of Criminal Investigation and the misdemeanor offense of Obstruction of Criminal Investigation.

    —Suspended following suspension of their CPA certificate, license and/or permit to practice by their state boards of accountancy:

    Walter B. Knebel of Livingston, TX suspended coincident with the duration of the suspension period imposed by the Texas State Board of Public Accountancy.

    Mr. Knebel’s license was suspended by the Texas State Board of Public Accountancy for failing to file a report with the Board showing the continuing education credits accrued for the reporting period or filed a report showing an insufficient number of continuing education credits for the reporting period.

    John J. Liesenfeld of Columbus, OH suspended coincident with the duration of the suspension period imposed by the Texas State Board of Public Accountancy.

    Mr. Liesenfeld’s license was suspended by the Texas State Board of Public Accountancy for failing to file a report with the Board showing the continuing education credits accrued for the reporting period or filed a report showing an insufficient number of continuing education credits for the reporting period.

    Lonnie T. Samford of Dallas, TX suspended coincident with the duration of the suspension period imposed by the Texas State Board of Public Accountancy.

    Mr. Samford’s license was suspended by the Texas State Board of Public Accountancy for failing to file a report with the Board showing the continuing education credits accrued for the reporting period or filed a report showing an insufficient number of continuing education credits for the reporting period.

    May

    ---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. 

    --Terminated following disciplinary action imposed by the Internal Revenue Service:

    Robert V. Burrus of Valparaiso, IN, effective February 25, 2008

    Mr. Burrus was suspended from practice before the Internal Revenue Service for an indefinite period of time for failing to timely file his federal individual income tax returns for the tax years ending 2000, 2001, 2002; and for failing to file his federal individual income tax return for the tax years 2003, 2004 and 2005.




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