Annual report of AICPA disciplinary activity.

• Position: Joint Ethics Enforcement Program - Professional Ethics Division - Joint Trial Board Division - American Institute of Certified Public Accountants

January 1-December 31, 2003 and 2002

The following is a statistical report of the disciplinary activity of the AICPA, including cases investigated by the Professional Ethics Division, cases handled by the Joint Trial Board Division and actions taken under the automatic suspension/expulsion provisions of the AICPA bylaws. The AICPA and state CPA societies participate in the Joint Ethics Enforcement Program. This report includes investigations conducted by state societies resulting in findings of ethics code violations and cases referred to the Joint Trial Board by state societies.

2003 2002 Total cases at beginning of period 752 668 (including 148 and 146, respectively, deferred due to pending litigation) Cases opened during period 325 337 Cases completed during period (237) (253) Total cases at end of period (including 142 840 752 and 148, respectively, deferred due to pending litigation) Summary of Disposition of Completed Cases * Expelled or Suspended 76 75 Admonished...