2002 Disciplinary Actions 


    December 2002

    — Under the automatic disciplinary provisions of the Institutes bylaws, the following members have had their AICPA memberships:

    — Suspended following suspension of his license to practice by his state board of accountancy:

    Kun Kim of Atlanta, GA, effective September 6, 2002

    Mr. Kim's AICPA membership has been suspended coincident with the duration of the suspension period imposed by the Washington State Board of Accountancy for holding himself out as a CPA without a valid certificate and/or license.

    November 2002

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

    Suspended following suspension of her CPA certificate and license by her state board of accountancy:

    Clara Jean Pinkey of Winston Salem, NC, effective August 6, 2002

    Ms. Pinkey's AICPA membership has been suspended coincident with the duration of the suspension period imposed by the North Carolina State Board of Certified Public Accountant Examiners for violating the Board's General Statues: NCGS93-12(9)e and 21; North Carolina Administrative Code 8N .0201, .0202(a), .0203(a), and .0203(b) by engaging in deceptive and discreditable conduct.

    July/August 2002

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

    __Suspended following suspension of his CPA certificate and license by his state board of accountancy:

    Hideaki Ichinose of Tokyo, Japan, effective March 28, 2002

    Mr. Ichinose's AICPA membership has been suspended coincident with the duration of the suspension period imposed by the Washington State Board of Accountancy for violating the Board's Rules: WAC 4-25-551 requiring a CPA to respond in writing to any communication from the Board; WAC 4-25-610 requiring a CPA to comply with state law and the profession's technical and ethical standards and to maintain competence; WAC 4-25-810 requiring a CPA to complete 80 hours of CPE in order to renew the CPA certificate; and WAC 4-25-812 requiring a CPA to document entitlement to CPE credits.

     




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