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 Gary M. Hartenbach, CPA, the Joint Trial Board found Mr. Hartenbach in violation of Rule 202 – Compliance with Standards; Rule 501 - Acts Discreditable and Interpretation 501.5 – Failure to follow requirements of governmental bodies, commissions or other regulatory agencies of the AICPA/MACPA Code of Professional Conduct. As a result, Mr. Hartenbach’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 Brian D. Postma, the Joint Trial Board found Mr. Postma in violation of AICPA Bylaw 7.4.6 and MACPA Bylaw Article XI, Sections 1-3. Mr. Postma failed to comply with Required Corrective Action (RCA) assessed by AICPA. As a result, Mr. Postma’s membership within the MACPA is immediately terminated.



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