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.

 




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