Disciplinary actions.

As a result of investigations of alleged violations of the Codes of Professional Conduct of the AICPA and/or state CPA societies, the following ethics cases have been resolved by settlement agreement under the Joint Ethics Enforcement Program:

* Kim Owen Friedrichsen of Lino Lakes, Minn., admonished by the AICPA and the Minnesota Society of CPAs, effective Feb. 14, 2004.

* Larry Hinson of Houston, admonished by the AICPA and the Texas Society of CPAs, effective Feb. 5, 2004.

* Valerie A. Pickens of Seattle, suspended from membership in the AICPA and the Washington Society of CPAs for one year, effective Feb. 5, 2004.

* Lawrence James Simmons of Boca Raton, Fla., expelled from membership in the AICPA, effective Jan. 15, 2004.

* Mark P. Stanton of Palatka, Fla., admonished by the AICPA, effective Feb. 4, 2004.

* David H. Wackerly of Canton, Ohio, suspended from membership in the AICPA and the Ohio Society of CPAs for one year, effective Nov. 21, 2003.

As a result of acceptance of a guilty plea by the Joint Trial Board, in lieu of a hearing, the following members have had their AICPA memberships terminated:

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