Terminations

At a hearing of the AICPA's Joint Trial Board, conducted in accordance with the AICPA and MACPA Joint Ethics Enforcement Program, in regard to the conduct of Roger L. Beukema, CPA, the Joint Trial Board found Mr. Beukema in violation of Article X, Section 2 of the MACPA bylaws for failure to comply with the terms of a letter of required corrective action issued by the MACPA Professional Ethics Task Force. As a result, Mr. Beukema's membership within the MACPA is immediately terminated.

At a hearing of the AICPA's Joint Trial Board, conducted in accordance with the AICPA and MACPA Joint Ethics Enforcement Program, in regard to the conduct of Nicholas D. Lahr, CPA, the Joint Trial Board found Mr. Lahr in violation of Rule 501 - Acts Discreditable of the AICPA/MACPA Code of Professional Conduct, for failure to respond to investigative inquiries made by the MACPA Professional Ethics Task Force. As a result, Mr. Lahr's membership within the MACPA is immediately terminated.

Suspensions

Nicholas S. Difazio, CPA of the firm Deloitte & Touche LLP settled charges on January 19, 2009, and was suspended from membership with MACPA and AICPA for a period of two years as a result of his consent to the issuance of an Order Instituting Public Administrative Proceedings Pursuant to Rule 102(e) of the Commission’s Rules and Practice, Making Findings, and Imposing Remedial Sanctions in settlement of the Security and Exchange Commission’s (SEC) charges that he engaged in improper professional conduct within the meaning of Rule 102(e)(1)(ii) of the Commission’s Rules of Practice in connection with the audits of an SEC registrant. Mr. DiFazio neither admitted to nor denied these findings. As a result of his settlement, Mr. Difazio was also directed by the AICPA, that if he resumes audits, review, and/or compilation engagements within two years of the effective date of the settlement agreement, he must complete 85 hours of continuing professional education, be subject to pre-issuance and a review of a subsequent work product.

Duane K. Higgins, CPA of the firm Deloitte & Touche LLP, settled charges on February 23, 2009 was suspended from membership with MACPA and AICPA for a period of two years ending on February 26, 2010, concurrent with the period imposed by the Securities and Exchange Commission (SEC), as a result of his consent to the issuance of an Order Instituting Public Administrative Proceedings Pursuant to Rule 102(e) of the Commission’s Rules and Practice, Making Findings, and Imposing Remedial Sanctions dated February 26, 2008 in settlement of the SEC’s charges that he engaged in improper professional conduct within the meaning of Rule 102(e)(1)(ii) of the Commission’s Rules of Practice in connection with the audits of an SEC registrant. Mr. Higgins was also directed by the AICPA, that if he resumes performing audits, reviews and/or compilation engagements within two years of the effective date of the settlement agreement, he must complete 66 hours of specified continuing professional education and be subject to a review of a subsequent work product. Without admitting or denying the findings, Mr. Higgins was denied the privilege of appearing or practicing before the SEC with the right to apply for reinstatement after two years.

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