2006 Disciplinary Actions 

December

—Under the automatic disciplinary provisions of the Institute’s bylaws, the following member has had his AICPA membership:

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

Andrew M. Miller of East Setauket, NY, effective September 27, 2006
Mr. Miller pled guilty to Tampering with Public Records.

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

—Terminated:

Gala J. Fort of Las Vegas, NV, effective September 22, 2006
Ms. Fort 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.

Peter D. Sheran of Brooklyn, NY, effective August 31, 2006
Mr. Sheran was found guilty of violating AICPA Bylaw 7.4.6 for failing to cooperate with the Professional Ethics Division in an investigation of his professional conduct.

Gene G. Smith of Alma, MI, effective September 22, 2006
Mr. Smith was found guilty of violating AICPA Bylaw 7.4.6 for failing to comply with a directive of the ethics committee.

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

—Terminated because of final judgments of conviction for crimes punishable by imprisonment for more than one year:

Gary D. Herwitz of New York, NY, effective August 11, 2006
Mr. Herwitz pled guilty to violating Title 15, USC Sections 78j(b) and 78ff, Securities Fraud.

Barry Korcan of Beaver Falls, PA, effective August 11, 2006
Mr. Korcan pled guilty to violating Title 18, USC Section 1341, Mail Fraud and Title 26, USC Section 7201, Income Tax Evasion.

October

—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:

Nathan H. Suzuki of Honolulu, HI, effective July 28, 2006
Mr. Suzuki pled guilty to violating Title 18, USC Section 371, Conspiracy to Defraud the United States.