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.

--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.

 




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