MACPA Bylaws, Article XI, Section 3 reads as follows: “Joint Ethics Enforcement Procedures: the Subcommittee on Professional Ethics of the Association is hereby empowered to implement the provisions of Sections 1 and 2 by acting jointly in cooperation with the appropriate bodies of the AICPA under the agreements, rules and procedures in effect between the Association and the AICPA at the time of such action.” The MACPA was notified that Patrick J. Flaherty was indefinitely suspended from practice before the Internal Revenue Service. The MACPA Board of Directors terminated his membership in the Association on January 21, 2005.

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MACPA Bylaws, Article XI, Section 4 reads as follows: “...b) Membership in the Association shall be terminated without a hearing should (a member’s) certificate (as a certified public accountant) or license to practice public accounting be revoked, withdrawn, or cancelled as a disciplinary measure by the Michigan State Board of Accountancy.” The MACPA was notified that David A. Strom’s license was revoked by the State Board. As a result, his MACPA membership was terminated on January 21, 2005.

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