Disciplinary actions.

• Position: Codes of Professional Conduct cases

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

* Donald H. Carlyle of Liberty, Mo., expelled from membership in the AICPA and the Missouri Society of CPAs, effective Oct. 24, 2002.

* Robert W. Zak Jr. of St. Louis, expelled from membership in the AICPA and the Missouri Society of CPAs, effective Nov. 23, 2002.

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

-- Terminated:

* Norbert G. Bigalke of Downers Grove, Ill., effective Oct. 25, 2002.

* Timothy P. Dickie of West St. Paul, Minn., effective Nov. 1, 2002.

* William M. Hollar of Leonia, N.J., effective Oct. 30, 2002.

* B. Lynn Mathre of Houston, effective Nov. 1, 2002.

* Dale A. Rolfes of Westerville, Ohio, effective Oct. 30, 2002.

* James H. Self of Melbourne, Fla., effective Oct. 25, 2002.

* Joseph M. Wester Jr. of Albany, Ga., effective Oct. 25, 2002.

-- Suspended for six months:

* Roy McGarrell of Glendora, Calif., effective Oct. 30, 2002.

-- Admonished:

* Miguel Ubben of Dallas, effective Oct. 25, 2002.

Following a denial by an ad hoc committee of the Joint Trial Board of a request for a review of the decision of the original trial board, the following member has had his AICPA membership:

-- Suspended for two years:

* Mark T. Jennings of Montgomery, Ala., effective Oct. 2, 2002.

Details on these disciplinary actions can be accessed through:

www.aicpa.org/pubs/cpaltr/index.htm

Firms Terminated from Peer Review Program

Effective Oct. 14, 2002, these firms were terminated from the AICPA peer review program for failure to cooperate with the AICPA...