2009 Disciplinary Actions 


    October

    As a result of decisions by hearing panels of the Joint Trial Board, the following members have had their AICPA memberships:

    __Terminated:

    Roger D. Conley of Flatwoods, KY, effective July 10, 2009

    Mr. Conley was found guilty of violating AICPA Bylaw 7.4.6 by failing to comply with the directives of an August 6, 2007 letter of required corrective action and by failing to cooperate with the Professional Ethics Division in an investigation of his professional conduct.

    Edward M. Considine of Cheshire, CT, effective July 10, 2009

    Mr. Considine was found guilty of violating Rule 501 - Acts Discreditable of the AICPA Code of Professional Conduct for failing to comply with the directives of a previous hearing panel of the Joint Trial Board.

    John M. Farrington of Alpine, CA, effective July 10, 2009

    Mr. Farrington was found guilty of violating AICPA Bylaw 7.4.6 in that he failed to comply with the terms of a settlement agreement.

    Mark T. Jennings of Montgomery, AL, effective July 10, 2009

    Mr. Jennings was found guilty of violating Rule 501 – Acts Discreditable of the AICPA Code of Professional Conduct for failing to comply with the directives of a previous hearing panel of the Joint Trial Board.

    Ben B. Kuhajda of Plainfield, IL, effective July 10, 2009

    Mr. Kuhajda was found guilty of violating AICPA Bylaw 7.4.6 for failing to cooperate with the Ethics Charging Authority in an investigation of his professional conduct.

    Martin J. Merritt of Hamilton, Bermuda, effective July 10, 2009

    Mr. Merritt was found guilty of violating AICPA Bylaw 7.4.6 for failing to cooperate with the Ethics Charging Authority in an investigation of his professional conduct.

    Katherine A. Wrigley of Scottsdale, AZ, effective July 9, 2009

    Ms. Wrigley was found guilty of violating AICPA Bylaw 7.4.6 for failing to cooperate with the Ethics Charging Authority in an investigation of her professional conduct.

    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:

    Stanley Bekritsky of Teaneck, NJ, effective July 6, 2009

    Mr. Bekritsky pled guilty to violating Title 18, USC Section 371, Conspiracy to Defraud the United States by impeding and impairing the IRS and aiding and abetting the filing of a false partnership tax return.

    Scott J. Meyer of Seaford, NY, effective September 16, 2009

    Mr. Meyer pled guilty to violating Title 18, USC Section 371, Conspiracy to Misappropriate Insurance Funds, andTitle 18, USC 1033(b)(1) and (2) Misappropriation of Insurance Funds.

    Mark H. Swartz of Boca Raton, FL, effective July 6, 2009

    Mr. Swartz was convicted of grand larceny in the first degree, conspiracy in the fourth degree, and falsifying business records in the first degree.

    --Terminated following his surrendering his CPA license to practice with the Division of Professional Licensing Services of the New York State Education Department:

    David M. Katzenberg of Great Neck, NY, effective July 16, 2009

    Mr. Katzenberg surrendered his CPA license in connection with his conviction in the Criminal Court of the City of New York, County and State of New York for committing an act constituting a crime under New York state Law, in specific violation of New York City Administrative Code Section 11-4006, failure to pay New York City unincorporated business taxes, a class A misdemeanor.

    July

    As a result 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.

    Edward Heil of Ridge, NY, effective April 4, 2009

    Information came to the attention of the Ethics Charging Authority (“ECA”) (comprised of the AICPA Professional Ethics Executive Committee and the New York State Society of CPAs Professional Ethics Committee), alleging a potential disciplinary matter with respect to Edward Heil.

    Mr. Heil advised that he would be willing to sign a settlement agreement charging him with violating AICPA Bylaw Section 7.4.6 and Rule 506 of the New York State Society of CPA’s Code of Professional Conduct, without admitting or denying such charge.

    Charge

    AICPA Bylaw Section 7.4.6 and Rule 506 of the New York State Society of CPA’s Code of Professional Conduct

    The ECA now charges Edward Heil with violating AICPA Bylaw Section 7.4.6 and Rule 506 of the New York State Society of CPA’s Code of Professional Conduct for failing to cooperate with the ECA in its investigation of his alleged misconduct.

    Agreement

    In consideration of the ECA forgoing any further proceedings in this matter, Edward Heil agrees as follows:

    1. To waive his rights to a hearing under AICPA Bylaw Section 7.4 and Article XII Section 7 of the NYSSCPA’s bylaws.
    2. To neither admit nor deny the above-specified charges.
    3. To be expelled from membership in the AICPA and the NYSSCPA.
    4. That the ECA shall publish his name, the charges and the terms of this settlement agreement.


    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:

    Robert S. Brodzin of Dardenne Prairie, MO, effective April 24, 2009

    Mr. Brodzin pled guilty to violating Title 18, USC Section 1341, Mail Fraud.

    Cosmo Corigliano of Old Saybrook, CT, effective April 24, 2009

    Mr. Corigliano pled guilty to violating Title 18, USC Section 371, Conspiracy to Commit Mail and Wire Fraud and to Making False Statements in Reports to be Filed with the SEC, and Title 18, USC Section 1343, Wire Fraud.

    Daniel E. Marino of Westport, CT, effective April 24, 2009

    Mr. Marino pled guilty to Conspiracy to Commit Investment Advisor Fraud, Mail Fraud, and Wire Fraud.

    --Terminated following revocation of their CPA certificate, license and/or permit to practice by their state boards of accountancy:

    Deborah D. Hiller of Tyrone, PA, effective May 29, 2009

    Ms. Hiller’s CPA certificate and permit to practice was revoked by the Pennsylvania State Board of Accountancy based on her guilty plea to a state misdemeanor charge of theft by failure to make required disposition of funds received.

    Sean M. Cahoon of Overland Park, KS, effective April 24, 2009

    Mr. Cahoon’s CPA certificate and permit to practice was revoked by the Kansas State Board of Accountancy in connection with his plea of guilty to theft, in the criminal proceeding in the District Court of Johnson County, Kansas.

    --Suspended following suspension of his CPA certificate, license and/or permit to practice by the state board of accountancy:

    Frank E. Puryear of Houston, TX, suspended coincident with the duration of the suspension period imposed by the Texas State Board of Public Accountancy.

    Mr. Puryear’s license was suspended by the Texas State Board of Public Accountancy for non-compliance with the Board’s CPE requirements.

    --Suspended following disciplinary action imposed by the Securities and Exchange Commission:

    Michelle V. Nguyen of Orange, CA, suspended coincident with the duration of the suspension period imposed by the SEC.

    Ms. Nguyen was suspended from appearing or practicing before the Commission as an accountant based on the SEC’s findings that Ms. Nguyen allegedly participated in a fraudulent scheme which resulted in materially false and misleading financial statements being included in a Company’s quarterly reports on Form 10-QSB for the second and third quarters of 2004, and for allegedly engaging in improper accounting practices that materially increased the Company’s quarterly revenue and net income in a departure from generally accepted accounting principles (“GAAP”).

    Ira Yohalem of New York, NY, suspended coincident with the duration of the suspension period imposed by the SEC.

    Mr. Yohalem was denied the privilege by the SEC of appearing or practicing before the Commission as an accountant for his engaging in improper professional conduct pursuant to Section 4C of the Exchange Act and Rule 102(e)(1)(ii) of the Commission’s Rules of Practice.

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

    Jennifer C. Nipp of Phoenix, AZ, effective April 24, 2009

    Ms. Nipp was barred from being an associated person of a registered public accounting firm based on the PCAOB’s findings that Ms. Nipp violated the PCAOB’s rules and auditing standards in auditing the financial statements of an issuer client from 2003 to 2005.

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

    Paul Matik, Jr. of Glenview, IL, effective March 18, 2009

    Mr. Matik was placed under indefinite suspension from practice before the Internal Revenue Service commencing on July 16, 2008 in connection with his conviction under Illinois law, computer fraud.

    April

    As a result 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.

    David G. Friehling of New City, NY effective March 18, 2009

    Information came to the attention of the Ethics Charging Authority (“ECA”) (comprised of the AICPA Professional Ethics Executive Committee and the New York State Society of CPAs Professional Ethics Committee) alleging a potential disciplinary matter with respect to David G. Friehling.

    Mr. Friehling advised that he would be willing to sign a settlement agreement charging him with violating AICPA Bylaw Section 7.4.6 and Rule 506 of the New York State Society of CPA’s Code of Professional Conduct, without admitting or denying such charge.

    Charge

    AICPA Bylaw Section 7.4.6 and Rule 506 of the New York State Society of CPA’s Code of Professional Conduct

    The ECA now charges David G. Friehling with violating AICPA Bylaw Section 7.4.6 and Rule 506 of the New York State Society of CPA’s Code of Professional Conduct for failing to cooperate with the ECA in its investigation of his alleged misconduct.

    Agreement

    In consideration of the ECA forgoing any further proceedings in this matter, David G. Friehling agrees as follows:

    1. To waive his rights to a hearing under AICPA Bylaw Section 7.4 and New York State Society of CPA’s bylaws.
    2. To neither admit nor deny the above-specified charges.
    3. To be expelled from membership in the AICPA and the New York State Society of CPAs.
    4. That the ECA shall publish his name, the charges and the terms of this settlement agreement.

    Joel L. Jones of Rome, GA, effective January 23, 2009

    Information came to the attention of the Ethics Charging Authority (comprised of the AICPA Professional Ethics Executive Committee) alleging a potential disciplinary matter with respect to Joel L. Jones’s performance of professional services.

    Agreement

    In consideration of the ECA forgoing further investigation of Mr. Jones’ conduct as described above and in consideration of the ECA forgoing any further proceedings in this matter, Mr. Jones agrees as follows:

    1. To waive his rights to a hearing under section 7.4 of the AICPA bylaws;
    2. To neither admit nor deny the allegations of the complaint;
    3. To be expelled from membership in the AICPA; and
    4. That the ECA shall publish his name and the terms of this settlement agreement.

    As a result of decisions by hearing panels of the Joint Trial Board, the following members have had their AICPA memberships:

    --Terminated:

    Darryl Belinski of Yardley, PA, effective March 18, 2009

    Mr. Belinski was found guilty of violating AICPA Bylaw 7.4.6 for failing to cooperate with the Ethics Charging Authority in an investigation of his professional conduct.

    Roman Furman of Brooklyn, NY, effective February 6, 2009

    Mr. Furman was found guilty of violating AICPA Bylaw 7.4.6 for failing to cooperate with the Ethics Charging Authority in its disciplinary investigation of his alleged misconduct.

    Thomas R. Gambrel of Corbin, KY, effective March 18, 2009

    Mr. Gambrel was found guilty of violating AICPA Bylaw 7.4.6 for failing to comply with the directives of a previous hearing panel.

    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:

    David W. Bowlin of Florence, AL, effective January 23, 2009

    Mr. Bowlin pled guilty to violating Title 18, USC Section 371, Conspiracy to Bank Fraud.

    Philip Colasuonno of New Rochelle, NY, effective March 18, 2009

    Mr. Colasuonno was found guilty of violating Title 18, USC Section 1349, Conspiracy to Commit Bank Fraud and Title 18, USC Section 1344 , Bank Fraud.

    Greg A. Gadel of Eden Prairie, MN, effective January 23, 2009

    Mr. Gadel pled guilty to violating Title 18, USC Sections: 1341, 1346, and 2, Aiding and Abetting Mail Fraud, and Title 18 USC Sections: 1343 and 1346, Wire Fraud.

    Jay P. Gilbertson of Duluth, GA, effective February 23, 2009

    Mr. Gilbertson pled guilty to violating Title 18, USC Section 371, Conspiracy to Commit Securities Fraud, and Title 15, USC Section 78ff, False SEC Filing for Quarter Ended September 30, 1998.

    Anthony LaCalamita, III of Novi, MI, effective February 23, 2009

    Mr. LaCalamita was found guilty of murder in the first degree.

    Brent H. Metcalf of Salt Lake City, UT, effective February 23, 2009

    Mr. Metcalf pled guilty to violating Title 18, USC Section 371, Conspiracy to Commit Tax Fraud, and Title 26, USC Section 7206(2), Assisting in the Preparation of a False Tax Return.

    --Terminated following revocation of his CPA certificate, license and/or permit to practice by the state board of accountancy:

    Brian R. Spires of Gahanna, OH, effective March 18, 2009

    Mr. Spires’ certificate was revoked by the Accountancy Board of Ohio for violation of division 4701.16(A)(8) of the Revised Code, pertaining to his suspension from practice before the Securities and Exchange Commission for a period of one year, commencing September 19, 2007.

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

    Russell N. Allen of Charlotte, NC, suspended coincident with the duration of the suspension period imposed by the North Carolina State Board of Certified Public Accountant Examiners.

    Mr. Allen’s certificate was suspended by the North Carolina State Board of Certified Public Accountant Examiners for failing to timely pay his firm’s 941 Employer’s Quarterly Payroll Taxes for the periods ending March 31, 1998, June 30, 1998, September 30, 2002, June 30, 2004, and June 30, 2005.

    Ka Yan Cheung of Hong Kong, suspended coincident with the duration of the suspension period imposed by the Washington State Board of Accountancy.

    Ms. Cheung’s certificate was suspended by the Washington State Board of Accountancy for submitting to the Board a Certificate Renewal Application in which she certified under penalty of perjury that the information on the form was true and correct and that she fully complied with the CPE requirements, when, in fact, she had not.

    Eva Yi Fang Tsai of City of Industry, CA, suspended coincident with the duration of the suspension period imposed by the California Board of Accountancy.

    Ms. Tsai’s certificate was suspended by the California Board of Accountancy in which her certificate was suspended for committing gross negligence, and/or, repeated acts of negligence, in the performance of an audit for the fiscal year ended December 31, 2005, which contained extreme departures from generally accepted auditing standards and regulatory requirements.

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

    Annie E. Astor of San Juan, PR, effective February 23, 2009

    Ms. Astor was suspended from appearing or practicing before the Commission as an accountant based on the SEC’s findings that Ms. Astor concealed the true nature of over $4 billion worth of mortgage-related transactions from her Company’s independent auditor and the investing public between 2000 and 2005.

    January

    As a result 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:

    Stephen J. Kesh of Livingston, NJ

    Information came to the attention of the Ethics Charging Authority (“ECA”) (comprised of the AICPA Professional Ethics Executive Committee and the New York State Society of CPAs Professional Ethics Committee) alleging a potential disciplinary matter with respect to Stephen J. Kesh’s conduct as chief financial officer of a SEC registrant.

    Mr. Kesh advised that he would be willing to sign a settlement agreement charging him with violating AICPA Bylaw Section 7.4.6 and Rule 506 of the New York State Society of CPA’s Code of Professional Conduct, without admitting or denying such charge.

    Charge

    AICPA Bylaw Section 7.4.6 and Rule 506 of the New York State Society of CPA’s Code of Professional Conduct

    The ECA now charges Stephen J. Kesh with violating AICPA Bylaw Section 7.4.6 and Rule 506 of the New York State Society of CPA’s Code of Professional Conduct for failing to cooperate with the ECA in its investigation of his conduct as chief financial officer of a SEC registrant.

    Agreement

    In consideration of the ECA forgoing any further proceedings in this matter, Stephen J. Kesh agrees as follows:

    1. To waive his rights to a hearing under AICPA Bylaw Section 7.4 and Article XII Section 7 of the New York State Society of CPA’s bylaws.
    2. To neither admit nor deny the above-specified charge.
    3. To expulsion from membership in the AICPA and the New York State Society of CPAs, effective November 3, 2008.
    4. That the ECA shall publish his name, the charges and the terms of this settlement agreement in publications it deems appropriate.

    In lieu 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:

    Cecil B. Duren of Zionsville, PA, effective September 16, 2008

    Mr. Duren’s membership in the AICPA and the South Carolina Association of CPAs was terminated as a result of his consent to the issuance of an Order Instituting Public Administrative Proceedings Pursuant to Rule 102(e) of the Commission’s Rules of Practice, Making Findings, and Imposing Remedial Sanctions dated March 9, 2007 in settlement of the SEC’s charges that he violated Section 17(a) of the Securities Act of 1933, Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (the ‘Exchange Act”) and Rules 10b-5, 13a-14,13b2-1 and 13b2-2 thereunder, and aiding and abetting violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1 and 13a-13 thereunder in connection with his conduct while Vice President of Finance and Treasurer of a public company. Without admitting or denying the findings, Mr. Duren was suspended from appearing or practicing before the SEC for three years after which he may apply for reinstatement.

    As a result of decisions by hearing panels of the Joint Trial Board, the following members have had their AICPA memberships:

    —Terminated:

    David E. Cohen of Staten Island, NY, effective September 13, 2008

    Mr. Cohen was found guilty of violating AICPA Bylaw 7.4.6 for failing to cooperate with the Ethics Charging Authority in its disciplinary investigation of his alleged misconduct.

    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:

    Ronald Bandyk of La Grange Park, IL, effective September 5, 2008

    Mr. Bandyk pled guilty to violating Title 15, USC Sections 78j(b) and 78ffl; Title 17 CFR Section 240.10b-5; and Title 18, USC Section 2, Securities Fraud.

    Reed H. Barker of Highlands, CO, effective November 4, 2008

    Mr. Barker pled guilty to violating Title 18, USC Section 371, Conspiracy to Commit Tax Fraud.

    Patrick J. Monachino of Staten Island, NY, effective September 26, 2008

    Mr. Monachino pled guilty to Attempted Grand Larceny in the 2nd degree.

    Stephen F. Petersen of Salt Lake City, UT, effective November 4, 2008

    Mr. Petersen pled guilty to violating Title 18, USC Section 371, Conspiracy to Commit Tax Fraud and Title 26, USC Section 7206(2), Assisting in the Preparation of a False Tax Return.

    Ronald I. Rosner of Manahawkin, NJ, effective September 26, 2008

    Mr. Rosner pled guilty to violating Title 26, USC Section7206(2), Aiding and Assisting in the Preparation of False and Fraudulent Tax Returns.

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

    Calvin L. Blanton of Raleigh, NC, effective November 4, 2008

    Mr. Blanton’s certificate was revoked by the North Carolina State Board of Certified Public Accountant Examiners in connection with his plead of guilty to charges of failing to file a North Carolina Corporate Income and Franchise Tax Return for the tax year 2002 and for failing to file individual state tax returns for 2002 and 2003; and for failing to file North Carolina Corporate Income and Franchise Tax Returns for his firm for the tax years 2002, 2003, and 2004, and for failing to pay 941s for the periods ending June 3, 2000, September 30, 2000, March 31, 2001, and June 30, 2001.

    Robert M. Harbrecht of Worthington, OH, effective September 26, 2008

    Mr. Harbrecht’s certificate was revoked by the Accountancy Board of Ohio for violation of division 4701.16(A)(8) of the Revised Code, pertaining to his suspension from practice before the Securities and Exchange Commission.

    Kenneth W. Haver of Akron, OH, effective September 26, 2008

    Mr. Haver’s certificate was revoked by the Accountancy Board of Ohio for violation of division 4701.16(A)(8) of the Revised Code, pertaining to his suspension from practice before the Securities and Exchange Commission.

    Calvin L. Sheline of Camp Verde, AZ, effective September 26, 2008

    Mr. Sheline’s certificate was revoked by the Arizona State Board of Accountancy in connection with his performance as a co-conservator of a conservatorship, and his repeated failure to comply with statutory and regulatory requirements imposed upon certified public accountants in Arizona.

    Sharon L. Taulman of Irving, TX, effective November 4, 2008

    Ms. Taulman’s certificate was revoked by the Texas State Board of Public Accountancy in connection with the 5th Circuit United States District Court of Appeals finding Ms. Taulman liable for breach of fiduciary duty, breach of contract, misappropriation of trade secrets, and fraud.

    Douglas R. Wachtel of Emerald Hills, CA, effective November 4, 2008

    Mr. Wachtel’s certificate was revoked by the California Board of Accountancy in connection with the Securities and Exchange Commission (SEC) suspending him from appearing or practicing before the SEC as an accountant for allegations that he engaged in a fraudulent scheme which resulted in a client filing materially false and misleading financial statements in the company’s annual report on Form 10-K for the fiscal year ended December 31, 2000, and in the company’s quarterly reports on Form 10-Q for the first two quarters of fiscal year 2001.

    Dennis A. Whitling of Hillsborough, NC, effective September 26, 2008

    Mr. Whitling’s license was revoked by the North Carolina State Board of Certified Public Accountant Examiners in connection with his disbarment by the North Carolina State Bar for misappropriation of funds from his employer, his diversion of legal fees to himself from an estate trust account for which he was a trustee, filing a false accounting with the Clerk regarding the disbursements of those fees, and disbursements of other fees which had not been approved by the Clerk.

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

    Pamela Fitzpatrick of Arroyo Grande, CA, suspended coincident with the duration of the suspension period imposed by the California Board of Accountancy.

    Ms. Firzpatrick’s license was suspended by the California Board of Accountancy in connection with her suspension to practice before the Internal Revenue Service and for failing to notify the Board of her suspension to practice before the Internal Revenue Service within thirty days of said suspension.

     




    A A A


     
    Copyright © 2006-2014 American Institute of CPAs.