2005 Disciplinary Actions 


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

    —Suspended following suspension of their CPA certificates, licenses and/or permits to practice by their state boards of accountancy:

    William B. Schmidt of Kansas City, KS, effective July 26, 2005
    Mr. Schmidt’s permit to practice was suspended by the Kansas State Board of Accountancy for committing fraud by silence, accounting malpractice, and breaching the fiduciary relationship that existed between him and a client.

    Chi Sum Ho of Hong Kong, effective February 22, 2005
    Mr. Ho’s certificate was suspended by the Washington State Board of Accountancy for submitting to the Washington State Board of Accountancy a Certificate Renewal Application in which he certified under penalty of perjury that the information on the form was true and correct and that he fully complied with the CPE requirements, when, in fact, he had not.

    Andy Ka Wai Cheung of Hong Kong, effective December 6, 2004
    Mr. Cheung’s certificate was suspended by the Washington State Board of Accountancy for submitting to the Washington State Board of Accountancy a Certificate Renewal Application in which he certified under penalty of perjury that the information on the form was true and correct and that he fully complied with the CPE requirements, when, in fact, he had not.




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