Disciplinary actions.

• Position: AICPA

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:

* John Diehm of Port Arthur, Texas, expelled from membership in the AICPA, effective Apr. 12, 2006.

* Jeffrey L. Cohen of Plower, Wis., suspended from membership in the AICPA and Wisconsin Institute of CPAs for two years, effective Mar. 31, 2006.

* Brett I. Miller of Rackerby, Calif., expelled from membership in the AICPA, effective May 1, 2006.

In lieu of an investigation of alleged violations of the Codes of Professional Conduct of the AICPA and/or state CPA societies, the following ethics case has been resolved by settlement agreement under the Joint Ethics Enforcement Program:

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