Disciplinary actions.

• Position: Investigations of certified public accoutants - Brief Article

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:

* Edward C. Horton of Springfield, N.J., suspended from membership in the AICPA and the New Jersey Society of CPAs for one year, effective Mar. 13, 2005.

* Janis M. Reams of Reno, Nev., admonished by the AICPA and the Nevada Society of CPAs, effective May 15, 2005.

In lieu of an investigation of alleged violations of the Code of Professional Conduct of the AICPA and/or state CPA societies, the following ethics case has been resolved by a settlement agreement:

* Brian J. Smith of Santa Barbara, Calif., suspended from membership in the AICPA and the New Jersey Society of CPAs for one year, effective Mar. 13, 2005. As a result of a decision by a hearing panel of the Joint Trial Board, the following member has had his AICPA membership:

--Terminated following a denial by an ad hoc...